Practice Areas & Industries: Roetzel & Andress, A Legal Professional Association

Practice/Industry Group Overview

Our Taxation attorneys at Roetzel & Andress work with the complexities of taxation to assist our clients in understanding tax law while minimizing the effects on their bottom line. We represent taxpayers in business planning, including exit strategies, charitable giving, compensation planning, and income taxation for trusts and estates. We have also represented taxpayers at the state and federal level in civil and criminal matters.

Services Available

• Bankruptcy tax planning
• Choice of entity determination
• Gift, estate, and fiduciary tax return advice and preparation
• Internal Revenue Service (IRS) matters
• Qualified and non-qualified deferred compensation planning
• Qualified and nonqualified retirement planning
• Organization and operation of tax-exempt entities
• Real estate tax planning
• State civil taxpayer representation
• Tax effects of buy-sell, redemption, and cross-purchase agreements
• Transaction planning and structuring
• Trust and estates tax compliance and planning

Representative Matters

• Structured a complicated deferred like-kind exchange of personal property
• Advised individual and corporate clients regarding domicile issues relating to state income and estate taxation
• Determined the proper structure of a joint venture to manufacture products in India
• Structured the repurchase of stock owned by one family in two closely held corporations to settle a lawsuit between two family groups
• Structured intra-family sale of assets using self-canceling installments notes, private annuities, and short-term installment notes
• Counseled an Ohio domiciled employer regarding the legal responsibilities for tax withholdings and reporting as it relates to compensation paid to U.S. citizens working abroad and foreign nationals working in Ohio
• Represented an owner of a manufacturing facility in a criminal tax proceeding in federal court
• Represented pass-through entity in negotiations with the Ohio Department of Taxation regarding application of franchise and withholding taxes
• Prepared federal and state estate, gift, generation-skipping transfer and income tax returns for individuals, entities, and fiduciary institutions
• Advised a majority business owner regarding the use of a split-dollar arrangement to finance key-man insurance
• Prepared alternative key-man compensation plans for a corporate client, including phantom stock agreements and SARs
• Represented a private foundation in an Internal Revenue Service review of estimated tax deficiency
• Provided advice regarding structuring limited liability company to permit favorable inter-family gifts
• Structured tax-free "reverse merger" of engineering firms
• Counseled a fiduciary client regarding preservation of S corporation status by electing ESBT status or reforming trust to meet qualified Subchapter S trust requirements
• Counseled clients in use of like-kind exchanges in sale of laundry business
• Established and advised religious school in its institution, structuring, and maintenance of "supporting organization"