Education

• Dartmouth College

  (B.A., magna cum laude, 1974)

• Georgetown University Law Center

  (J.D., cum laude, 1979)
  Editor, Georgetown Law Journal (1978-1979)

Admissions

• State of Ohio

REPRESENTATIVE EXPERIENCE

• Has over 30 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.
• Involved in a transaction with an Asian sovereign wealth fund seeking to make its first investment in the U.S.

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)
• "IRS Issues Long-Awaited Second Round of Opportunity Zone Regulations," Ulmer & Berne LLP Client Alert (April 2019)
• “IRS Issues Rehabilitation Tax Credit Safe Harbor,” Ulmer & Berne LLP, Client Alert (January 2014)

Publications

• “Selling real estate before the 2013 tax law changes,” Commercial Developers Resource (February 2012)
• “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

• “Understanding the Tax Provisions of the CARES Act,” Ulmer Webinar (March 2020)
• “Planning in the Digital Age,” Ulmer Tax Seminar Series II (August 2018)
• “Corporate Governance and Tax Issues for Nonprofits,” Northeast Ohio Association of Corporate Counsel of America, the Cleveland Metropolitan Bar Association and the Federal Bar Association (February 2012)
• “Financing Ohio’s Future – Energy, Tax Credits and Economic Development,” CDFA Ohio Financing Roundtable Webcast (September 2011)
• “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)

PROFESSIONAL AFFILIATIONS

• American Bar Association (Taxation Section)
• Ohio State Bar Association
• Cleveland Metropolitan Bar Association (Former Chair, General Tax Committee)
• Estate Planning Council of Cleveland
• Tax Club of Cleveland (President)

• Committee on Legal Opinions
• Income Tax Group, Group Leader

HONORS

• AV Preeminent Peer Review Rated – Martindale-Hubbell
• Named to The Best Lawyers in America, Litigation and Controversy – Tax; Tax Law (2003-2024)
• Named to the Ohio Super Lawyers list (2004-2006)
• Named a “Top Lawyer” by Northern Ohio Live Magazine (August 2003)
• General Chairman, Cleveland Tax Institute (October 1997)

• Ulmer Attorneys Recognized in The Best Lawyers in America® 2024 Report
• Ulmer Attorneys Recognized in The Best Lawyers in America© 2023 Report
• Ulmer Attorneys Recognized in The Best Lawyers in America© 2022 Report
• Best Lawyers® 2020: 60 Ulmer Attorneys Recognized, Two Partners Named “Lawyer of the Year”