Adam R. Watowicz


Adam’s practice focuses on taxation, employee benefits, and executive compensation. He advises clients operating in a broad range of industries on federal, state, and local taxation issues that arise during business and real estate transactions. Adam has experience representing clients before the U.S. Department of Labor and Internal Revenue Service. In every project and transaction, Adam takes a business-oriented approach that keeps his clients’ strategic goals squarely in focus. From structuring business acquisitions and dispositions to navigating complex real estate transactions, Adam’s experience allows him to find practical solutions that help clients achieve their goals.

Education & Admissions


  • The Ohio State University Moritz College of Law

    (J.D., 2012)

  • Miami University

    (B.A., 2008)


  • State of Ohio
  • U.S. Tax Court


  • Assists clients in determining eligibility for the Employee Retention Credit.
  • Successfully represented clients in navigating and entering into Ohio and multistate voluntary disclosure agreements for sales and use tax obligations triggered by economic nexus thresholds.
  • Experienced in the area of Qualified Opportunity Zones.
  • Advised a client on an investment made into a Qualified Opportunity Fund.
  • Provides counsel to clients with historic tax credit transactions.
  • Advised multiple publicly traded companies on employee benefits matters.
  • Advised clients in connection with a variety of health and welfare issues arising under ERISA.
  • Structures and drafts documents in order to complete tax deferred Code Section “like-kind” exchanges of various types of real property.
  • Represents clients in Internal Revenue Service and state tax disputes and collection matters.
  • Counseled fiduciaries in connection with ERISA obligations.
  • Advises clients regarding maintenance and compliance of qualified retirement plans, executive compensation, and health and welfare plans.
  • Assists in representing clients before the U.S. Department of Labor and Internal Revenue Service, including prohibited transactions, determination letters, and plan audits.
  • Represented clients in connection with litigation brought by governmental entities.
  • Correction of operational, plan document, and non-amender failures under the IRS EPCRS Program.
  • Experienced with qualified and non-qualified retirement plans, including IRC Section 401(a), 403(b), 415(m), 457(b), deferred compensation, and executive compensation for public companies.
  • Provided legal advice to the Ohio State University Office of Legal Affairs clients regarding taxation and employee benefits issues.

Publications & Presentations

Client Alerts




  • American Bar Association – Taxation Section (Member)
  • Tax Club of Cleveland (Member)


  • The Littlest Heroes (Board Member)


  • Named to the Best Lawyers: Ones to Watch, Tax Law (2022-2024)