A Desert Storm veteran, Dave served in the U.S. Army Corps of Engineers where he received the Army Achievement Medal (twice), Humanitarian Service Award and the Good Conduct Medal.
A seasoned business and tax attorney, Dave has counseled partnerships, limited liability companies, corporations and tax-exempt entities on a variety of complex legal issues, including taxation law and federal income tax affecting transactions and entity structure. His past experience relates to administrative and regulatory actions, mergers and acquisitions, intellectual property, lending and secured transactions and corporate governance.
Dave is a frequent speaker on a variety of these topics, and he is well-connected to the local and national tax law community.
Complex partnership merger
Structured, documented and lead $40 million reorganization transaction for investor client involving tax-neutral exchange of partnership interest (for partnership interests in purchaser) in multiple-location hospitality venture, with cash-out payments to operator and managers.
Recapitalization of FinTech borrower
Represented a privately held borrower in the FinTech space to recapitalize the company, which included amending and restructuring its $40 million corporate credit facility, its $250 million warehouse facility, and multiple warrants for various classes of both common and preferred equity. In connection with the
recapitalization, the firm also restructured the employee equity plan. The lender was a New York-based private equity firm.
OPSB certificate for Ohio wind project
Represented 6011 Greenwich Windpark before the Ohio Power Siting Board. In August 2014, the OPSB granted the project a certificate to construct and operate a 60-megawatt wind project in Huron County, Ohio. The firm continued to represent the project against a landowner opposition group, culminating in a successful dismissal of the challenge at the Ohio Supreme Court.
Professional & Community Activities
- Former Chair, Business Tax Committee, Columbus Bar Association
Presentations & Published Works
- Co-author, "The Future of Drop-and-Swap Transactions in Ohio Real Estate," Tax Notes State, March 30, 2020
Bar Admissions & Activities
- Admitted, State of Ohio, 1998
- Member, Ohio State Bar Association
- Member, American Bar Association, (Tax Committee)
Awards & Recognition
- Listed, Best Lawyers in America (Tax Law), 2013–2020
- Rising Star, Ohio Super Lawyers, 2007
- Capital University (J.D. summa cum laude), 1998
- University of Georgia (B.A., Advertising), 1988
Dave is an avid runner who participates and supports running and fitness organization events, such as the Columbus Marathon, the Cincinnati Flying Pig Marathon, the United States Marine Corps Marathon and other Columbus-area 5- and 10-K events.