Ronald L. Kahn
Partner
Cleveland Office
p 216.583.7018
f  216.583.7019
rkahn@ulmer.com
At a Glance
Chair of the Tax Practice Group, Ron has 30 years legal experience. In addition to taxation, his practice concentration includes employee benefits (including ESOPs), executive compensation, ERISA litigation, employment law, health care law, estate planning and corporate law. Throughout his career, he has advised businesses of all sizes on the design and maintenance of various employee pension and welfare benefit programs. He is named in Best Lawyers in America, Employee Benefits Law (1995-2008).
Practices/Industries
Litigation
ERISA Litigation

Business
Employment & Labor
Executive & Incentive Compensation
Nonprofit
Succession Planning

Tax
Employee Benefits/ERISA
General Taxation
Tax Advantaged Investments
Tax Controversy

Technology
Executive & Incentive Compensation

Health Care
Business Counseling & Business Transactions
Compliance/Fraud & Abuse/Privacy
Nonprofit

Areas of Concentration
  • Employee Benefits
  • Employment Law
  • Health Care Law
  • Estate Planning
  • Taxation
  • Corporate Law
Education
University of Pennsylvania (B.S., 1968)

University of Michigan (J.D., 1973)
Representative Experience
  • Has over thirty years experience in advising businesses of all sizes with respect to the design and maintenance of various forms of employee pension and welfare benefit programs, including qualified retirement plans [such as pension, profit-sharing, 401(k) and employee stock ownership plans (ESOPs)], nonqualified deferred compensation arrangements, VEBAs and cafeteria plans.
  • Has over thirty years experience in advising individuals and businesses with respect to business succession planning and planning for separation from employment, including structuring nonqualified plans of deferred compensation, consulting agreements and noncompete agreements.
  • Has over thirty years experience in advising  individuals with regard to tax planning matters, including planning for distributions from retirement plans and IRAs and structuring qualified domestic relations orders (QDROs) with respect to the disposition of retirement plan benefits upon divorce or separation.
  • Has over thirty years experience representing clients before the Internal Revenue Service and Department of Labor in connection with plan qualification and audit issues.
  • Represents clients, including a Fortune 200 company, in connection with withdrawal liability assessments by multiemployer pension funds under MPPAA.
  • Represents professional corporations in connection with the purchase and sale of practices and affiliations with health care organizations and networks.
  • Represents closely-held businesses in connection with ongoing corporate matters, including employment issues and share redemption planning.
  • Has over thirty years experience in assisting clients with trust and estate planning.
Honors & Distinctions

AV Rated - Martindale-Hubbell

Named to The Best Lawyers in America, Employee Benefits Law, Woodward/White (1995-2008)

Ranked as one of Ohio's leading Employee Benefits and Executive Compensation lawyers by Chambers USA: America's Leading Lawyers for Business (2006 and 2007)

Named an "Ohio Super Lawyer" in a survey of Ohio lawyers by Law & Politics and Cincinnati magazines (January 2004, 2005, 2006 and 2008)

Named a "Top Lawyer" by Northern Ohio Live magazine (August 2003)

Publications & Presentations
"Executive Compensation and the New 409A Regulations", Tax Seminar (May 2007)
Frequent speaker at various tax and business groups including: The Ohio State University College of Law (Conference on Creative Pension Strategies) Cleveland Bar Association (Tax Institute - General Chair, 1990; Securities Law Institute ESOP Panel; Estate Planning Institute)
Professional Affiliations
American Bar Association (Taxation and Corporate, Business and Banking Sections)

Ohio State Bar Association

Cleveland Metropolitan Bar Association (General Tax Committee)

Great Lakes TE/GE IRS Advisory Council (terms 2001-2003; 2004-2006)

The ESOP Association

The National Center for Employee Ownership

Estate Planning Council of Cleveland
Community Involvement
Ronald McDonald House of Cleveland, Inc. (Founding and current Trustee and past President (1991-1994))
Admissions
State of Ohio
U.S. Supreme Court
U.S. Tax Court
U.S. Court of Appeals, Second Circuit
U.S. Court of Appeals, Sixth Circuit
U.S. Court of Appeals, Seventh Circuit
U.S. District Court, Northern District of Ohio
U.S. District Court, Southern District of Ohio