Neil W. Gurney

Retired Partner

Neil retired in 2020 after 23 years with Ulmer. Neil focused on business and real estate transactions, as well as estate and tax planning for business owners. He served as general counsel to numerous owner-managed, privately held businesses, including those which own, develop, and manage real estate (both residential and commercial), as well as those engaged in manufacturing, retail, consumer products, and automobile sale and leasing. He handled all aspects of sophisticated business and real estate acquisitions and sales, financings (debt and private equity, taxable and tax-exempt) and refinancings. He represented owners in connection with complicated tax-deferred transactions and low-income housing projects utilizing tax-credit equity, and has significant experience with numerous governmental loan programs. Neil achieved the highest rating, AV Preeminent®, from Martindale-Hubbell®.

Education & Admissions


  • The Ohio State University

    (B.A., summa cum laude with honors and distinction in Philosophy, 1974)
    Phi Beta Kappa

  • University of Michigan

    (Danforth Fellow in Graduate School of Philosophy, 1974-75)

  • The Ohio State University Moritz College of Law

    (J.D., 1977)


  • State of Ohio

Publications & Presentations


  •  “Protecting Personal Assets & Minimizing Estate Taxes at Death” (June 2007)
  • “Executive Compensation and the New 409A Regulations,” Tax Seminar (May 2007)
  • “LLC Trends & Developments” (December 2006)
  • “Limited Liability Update in OLW” (December 2005)
  • “What’s New & What’s Left in Sophisticated Estate Planning Section 1031 Tax-Free Exchange To Sell or Not to Sell – That is the Question” (September 2005)
  • Frequent speaker at various seminars and institutes sponsored by the Cleveland Bar Association and National Business Institute. Topics have included corporate reorganizations and mergers, tax-free exchanges, tax planning for computer transactions, limited liability companies and family partnerships.



  • American Bar Association
  • Ohio State Bar Association
  • Cleveland Metropolitan Bar Association (Former Chair, General Tax Committee; Estate Planning and General Tax Sections)
  • Committee on Legal Opinions (Former Member)



  • AV Preeminent Peer Review Rated – Martindale-Hubbell