Industries & Practices
Taxation
We help clients achieve their business objectives while minimizing their tax liabilities.
Our in-depth knowledge of tax law allows us to assist in all aspects of federal, state and local taxation. We are known for our extensive counsel of business clients pursuing the formation, operation and termination of business activities. Because of our experience within a variety of industries, our attorneys provide high-caliber and well-rounded tax counsel.
We serve clients of all sizes:
- Corporations
- S corporations
- Limited partnerships
- Limited liability companies
- Joint ventures
- Nonprofit organizations
- Individuals
- Hospitals and health care providers
- Colleges and universities
- Technology-based companies
The wide range of services we offer includes:
- Charitable organizations and foundation matters
- Employee benefits and executive compensation
- Entity selections for nonprofit organizations, joint ventures, LLCs and corporations
- Join ventures of for-profit and nonprofit organizations
- Mergers and acquisitions
- Real estate property tax
- Sales use and commercial activity tax
- Tax and economic incentives
- Tax controversy and litigation
- Tax credit transactions
Court of appeals victory on greenhouse tax valuati...
Represented Green Circle Growers, a family-owned company with one of the largest greenhouse operations in the United States, in a More
Growth stage company structuring
Counseled a growth-stage company in the merger of a legacy S corporation into a newly-formed C corporation with Code Section 1202 Stock attributes. The transaction also involved a private offering ...
MoreTax-free reorganization of farm property
Advised a client in the separation of several hundred acres of farm property into two separate corporations owned by siblings in a Code Section 351 tax-free reorganization transaction. In a si...
MoreProfits interest plan structuring
Counseled a $50 million business services company in the reorganization of a legacy S corporation into an LLC, taxed as a partnership to facilitate the infusion of venture capital with a profi...
MoreComplex partnership merger
Structured, documented and lead a $40 million reorganization transaction for an investor client involving a tax-neutral exchange of partnership interest in a multi-location hospitality ...
Qualified opportunity zone planning
Structured a multi-million dollar blind pool qualified opportunity fund with related tax and securities aspects for investment in commercial real property in qualified opportunity zones in Ohio and...
MoreFavorable compliance statements
Obtained multiple favorable compliance statements under the IRS’ Employee Plans Compliance Resolution System.
MoreEnergy generation facility counsel
Represent Apex Power Group before the Ohio Power Siting Board (OPSB) for the proposed Guernsey Power Station, a 1650-megawatt, natural gas-fired energy generation facility. In 2017, the projec...
MoreInternational manufacturing facility in central Oh...
Retained by an Italian-based company to provide all legal services in the construction and development of a 1.4 million-square-foot manufacturing facility in central Ohio. One of the main aspects o...
MoreInnovative tax exemption strategy
Obtained a favorable decision from the IRS on behalf of a nonprofit, public sector managed care company involving an innovative legal approach to acquiring tax exempt status.
MoreAreas of Focus
Federal Tax
When working with public and privately-held business clients, we analyze the tax implications of acquisitions, mergers, divestitures, corporate restructurings, new business operations and other business transactions. We also counsel employers on tax issues relating to establishing and administering executive compensation, employee retirement plans, employee stock ownership plans (ESOPs), stock option plans and various other equity-based compensation arrangements.
Tax-Exempt Organizations & Foundations
We assist nonprofit, charitable or other tax-exempt clients in a wide variety of related areas, including formation, attaining recognition of exemption, compliance with federal and state law, and dissolution.
State & Local Tax
Our services include tax planning, compliance and controversy litigation in sales and use, income, commercial activity, public utility and property taxation. We also assist with economic development issues, including tax abatements, tax credits and other incentives, such as grants and loans. Our active litigation practice also represents clients before county boards of revision, the Ohio Department of Taxation, the State Board of Tax Appeals, the Ohio Supreme Court and courts of appeal.
Tax Abatement & Valuation for School Districts
We help school districts obtain and maintain their resources, despite the increase in property tax abatements and property owners’ aggressive challenging of their properties’ valuation. We assess the merits of real property valuation complaints, estimate their economic impact and determine which complaints, if any, should be monitored or opposed. We also participate in all levels of appeals, from the local board of revision to the board of tax appeals, the local court of common pleas or the appropriate appellate court.
Mergers & Acquisitions
Our tax attorneys provide structural, transactional and regulatory advice. We assist with the planning of acquisitions, compliance with regulatory and industry developments and dispositions, and we work to identify adverse tax conservancy issues.
People
Jerry O. Allen
Partner
John Caleb Bell, CRE®
Partner & Public Finance Practice Group Chair
William T. Conard II
Partner
Justin D. Cook
Partner and Tax Practice Group Chair
Christina Q. Cross
Of Counsel
Price D. Finley
Partner
David S. Jackson
Of Counsel
Colin J. Kalvas
Partner
Elizabeth F. Martini
Of Counsel
Robert F. McCarthy
Partner
Karen "Katy" W. Osborn
Of Counsel
Michael Ringle
Staff Attorney