Gary M. Harden: Lawyer with Eastman & Smith Ltd.

Gary M. Harden

Toledo,  OH  U.S.A.
Phone(419) 247-1677

Peer Rating
AV® Preeminent

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Practice Areas

  • Business Law
  • Tax
  • Non-Profit/Tax Exempt
  • Health Care
University University of Notre Dame, B.B.A., Accounting, 1977
Law SchoolUniversity of Toledo College of Law, J.D., cum laude, 1980; New York University, LL.M., Taxation, 1981
Admitted1980, Ohio; 1983, U.S. District Court Northern District of Ohio; 1983, U.S. Tax Court
BornDetroit, Michigan, 1955

Mr. Harden is a member of the Firm and is the chair of our tax practice. He is a transactional tax lawyer, responsible for structuring M&A, finance, joint ventures, executive benefits and intellectual property transactions. He also represents businesses, exempt organizations and entrepreneurs in federal and state tax controversies including audit, appellate, collections, criminal investigations and tax litigation. He coordinates the investigation of employee theft and third party fraud investigations.

Specific examples of Mr. Harden's legal experience include:

· Restructured the sale of a significant private closely held corporation adding $600 million in value.

· Assisted regional closely held family business in controlled bid sale, targeted value $20 million asset sale, achieved $50 million stock sale.

· Assisted business management in identifying employee theft (internal finance department), negotiated related tax settlement, obtained financing, abated more than $2 million in additions to tax over three years.

· Represented an exempt organization in a significant tax controversy resulting in an $8 million refund of federal employment taxes.

· Represented exempt hospital in significant UBIT appeal to IRS National Office, succeeded in settling prior to litigation for a low 5 figure amount.

· Assists in structuring benefits packages for Division 1-A College Sports Coaches.

· Structured and closed multiple private equity transactions for local entrepreneurial firm.

· Negotiated amnesty and civil settlement in nationally coordinated FBAR off shore program.

· Actively represents multiple taxpayers in defense of nationally coordinated tax shelter investigations and litigation.

· Represented world's third largest packer in a specific food industry in its finance of growth through Ohio state bond program.

· Structured and lead counsel in LBO of regional food manufacturer/distributor.

· Testified before US Treasury on scope of IRC section 337(d) regulations, on behalf of non-profit social clubs.

· Assisted in drafting and lobbying Ohio limited liability company law and ruling on federal tax treatment through Ohio State Bar Association.

· Special Counsel to the Ohio Attorney General, Education Section

Community Involvement

Mr. Harden is an Eagle Scout, President of Erie Shores Council, BSA, general legal counsel, and is chair of Council's Risk Management Committee. He served as a scoutmaster (ten years) and as lay advisor to Tindeuchen Lodge Order of the Arrow. He is also a member of the BSA National Council.

From time to time he volunteers services with multiple charitable and community boards and projects serving the Lucas and Fulton County communities including Knights of Columbus, School Endowment, Financial Oversight Committee Swanton School Board, and as an adult advisor to/participant in other youth service programs including the Christian Appalachian Project and Catholic Charities.

Mr. Harden received an Extraordinary Personal Action Certificate and a Certificate of Merit from the American Red Cross for saving a life and the national BSA Heroism Award.

Professional Affiliations and Honors, Presentations

Martindale Hubbell AV rated, Mr. Harden was recognized as Best Lawyers in America's 2013 Lawyer of the Year in Tax Law, has been recognized as among the Best Lawyers in America since 1995, and Ohio Super Lawyers since its inception in 2004. He is an Ohio Bar fellow and a member of the Ohio State Bar Association, having served as chairman of the Federal Taxation Committee, Council of Delegates (1999 to date), and Legislative Screening Committee. When chairman of the Federal Taxation Committee, he assisted in drafting and lobbying Ohio's limited liability company law and amendments, and forming and nominating the first Specialization Board under the authority of the Ohio State Supreme Court to certify attorneys as Specialists in Federal Taxation, upon which Board he continues to serve.

Mr. Harden has served on the West Group Editorial Advisory Board.

He is a regular speaker and author on topics involving taxation and business law, and taught as an adjunct professor at the University of Toledo Law School. Recent publications include three articles on Ohio's Commercial Activity Tax available on the Firm's website.


Fiscal Year Businesses Qualify For Ohio Deduction in 2013

Lessons From the IRS Colleges and Universities Compliance Project

Proposed Ohio Sales Tax Broadens the Base

IC-DISCs After the ATRA of 2012

Dangling Over the Fiscal Cliff


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Fiscal Year Businesses Qualify For Ohio Deduction in 2013
Gary M. Harden, February 14, 2014
The Small Business Investor Deduction is an incentive provided to owners of Ohio businesses on their state income tax returns, effective January 1, 2013. The deduction can be a big deal: 50% of adjusted state small business income, capped at $250,000 of income. The term “owners”...

Lessons From the IRS Colleges and Universities Compliance Project
Breanne M. Democko,Gary M. Harden, September 19, 2013
The IRS recently completed a five-year study known as the Nonprofit Colleges and Universities Compliance Project (“the Project”). Its final report (“Final Report”) on the Project summarizes the lessons IRS learned from the years of research and analysis. The IRS began the...

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Office Information

Gary M. Harden

One Seagate, Twenty-Fourth Floor
ToledoOH 43699-0032


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