• Taxation
• Corporate Law
• Partnerships
• Real Estate

• Has over twenty-five years of experience as a tax lawyer, counseling individuals and entities in federal, state and local taxation.
• Structures complex transactions to take advantage of tax opportunities and avoid tax pitfalls.
• Handles tax controversy work including audits, protests and appeals.
• Structures tax-deferred "like-kind" exchanges of various types of real property.
• Provides counsel to clients with low income housing tax credit and historic credit transactions.
• Experience in not-for-profit tax issues, including exempt status and unrelated business income issues faced by tax-exempt entities.
• Provides counsel to clients in connection with tax-exempt bond financing transactions.
• Structures tax-favored litigation settlements, including employment-related disputes.
  

AV Rated - Martindale-Hubbell

Publications
"S Corporation Technique for Maximizing Capital Gain on Land Development," Ulmer & Berne LLP Business and Tax Law Letter (Summer 2003)

"Sale of a Business Interest to an 'Intentionally Defective' Grantor Trust," Ulmer & Berne LLP Business and Tax Law Letter (Spring 2001)

"ESBT Update," Ulmer & Berne LLP Business and Tax Law Letter (Winter 2001)

Presentations
"Executive Compensation and the New 409A Regulations", Tax Seminar (May 2007)

“Loss Allocations, Section 704(c) Allocations, and Inside Basis Adjustments,” speech and outline for 2005 Cleveland Tax Institute (November 2005)

“A Day in the Life of a Business Joint Venture,” speech and outline for American Corporate Counsel Association (August 2005)

"Taxable Sale of Partnership Real Estate," speech and outline for 2004 Cleveland Tax Institute (October 2004)

"Mixing Bowl Rules," speech and outline for 2003 Cleveland Tax Institute (October 2003)

"Acquisition and Sale of Partnership and LLC Interests," speech and outline for 2002 Cleveland Tax Institute (November 2002)

"Tax Aspects of a Partner's Exit from a Partnership," speech and outline for 2001 Cleveland Tax Institute (October 2001)

"Asset Protection Planning," speech and outline for 2001 Ohio Accounting Show (September 2001)