Education

• The Ohio State University Moritz College of Law

  (J.D., 2012)

• Miami University

  (B.A., 2008)

Admissions

• 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.

Client Alerts

• "Congress Confirms Tax Deductions for Expenses Paid with PPP Loans, Extends Other Tax Provisions," Ulmer & Berne LLP Client Alert (December 2020)
• "Q&A: Tax Provisions of the CARES Act," Ulmer & Berne LLP Client Alert (April 2020)
• "Tax Provisions of the CARES Act," Ulmer & Berne LLP Client Alert (March 2020)
• "President Trump Signs Families First Coronavirus Response Act Into Law," Ulmer & Berne LLP Client Alert (March 2020)
• "IRS Issues Long-Awaited Second Round of Opportunity Zone Regulations," Ulmer & Berne LLP Client Alert (April 2019)

Presentations

• “Current Developments Panel,” Tax Institute of the Cleveland Metropolitan Bar Association (November 2022)
• “M&A Insights: State and Local Tax Considerations,” Ulmer & Berne LLP Webinar (May 2021)
• “Understanding the Tax Provisions of the CARES Act,” Ulmer Webinar (March 2020)
• “Understanding the Families First Coronavirus Response Act: Employment, Labor, and Tax Implications,” Ulmer Webinar (March 2020)
• “1031 Exchange Structures, Alternatives, and State and Local Tax Concerns,” Ulmer Seminar (July 2019)
• “Qualified Opportunity Zones: Too Good to Be True?” Moderator, Ulmer Seminar (December 2018)
• “Planning in the Digital Age,” Ulmer Tax Seminar Series II (August 2018)
• “Choice of Entity After Tax Reform – Understanding the Stakes,” Ulmer Tax Seminar Series I (July 2018)
• “Understanding and Complying with the New Final EEOC Wellness Program Regulations,” Webinar, Ohio Chamber of Commerce HR Academy (August 2016)

PROFESSIONAL AFFILIATIONS

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

COMMUNITY INVOLVEMENT

• The Littlest Heroes (Board Member)

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

• Ulmer Attorneys Recognized in The Best Lawyers in America® 2024 Report
• Ulmer Attorneys Recognized in The Best Lawyers in America© 2023 Report
• Ulmer Announces Promotion of Eight Attorneys
• Ulmer Attorneys Recognized in The Best Lawyers in America© 2022 Report