Overview
Since 1980, Kevin has focused his practice on business, real estate, and tax law. He represents closely held businesses as well as companies and government agencies involved in the real estate industry. With extensive knowledge of federal and state tax law, Kevin positions clients to maximize tax efficiency and minimize liabilities.
His business law practice encompasses mergers and acquisitions; acting as general counsel to closely held businesses and specializes in family businesses, business transactions structured as mergers, equity, or asset sales; start-up formation; and capital raising through private placements. He also manages financing arrangements, stockholder and employment dispute matters, strategic oversight of litigation by the firm’s litigation team, and other legal issues encountered by closely held businesses.
In real estate, Kevin handles a wide array of matters including:
- Development, acquisition, or sale of industrial, retail, apartment, and other commercial property
- Lease negotiations on behalf of landlords and tenants
- Real estate valuation disputes for local boards of education and property owners at county boards of revision, Ohio Board of Tax Appeals, Common Pleas Court, Ohio Courts of Appeal, and the Ohio Supreme Court
- Formation of condominium and homeowners’ associations
- Drafting and negotiation of AIA construction contracts
- Eminent domain cases for property owners
- Section 1031, Internal Revenue Code, deferred tax exchanges
- Equity raises through private placement offerings
- Financing of real estate from banks, insurance companies, and commercial mortgage-backed securities
Kevin maintains an active Section 1031 like-kind exchange practice representing property owners and title companies in tax deferred exchanges, construction exchanges, “drop and swap” exchanges, tenants in common formation as a part of exchanges, and reverse exchanges, both inside and outside of the noted safe harbors.
Representative Experience
- Represented seller of portfolio of numerous industrial properties for value of a few hundred million dollars.
- Acted as lead counsel for Northeastern Ohio apartment property owner as they grew their portfolio from 250 to 12,000 apartments from 2011 to 2024.
- Represented numerous property owners in structuring Section 1031 exchanges as construction exchanges, reverse exchanges, and “drop and swap” exchanges in the aggregate of a few hundred million dollars.
- Quarterbacked “bet the company” litigation for existing clients or on specific referrals from accountants or attorneys for the past 30 years.
- Attorney on real estate tax matters before the Ohio Supreme Court.
- Attorney at United States Tax Court leading case for taxpayer defense against accumulated earnings tax and penalty.
- Representation of numerous family businesses through familial difficulties to resolutions that preserved family harmony and continued success of the business.
- Representation of acquisitions and sales of closely held businesses in the aggregate of excess of $250 million.
Education & Admissions
Education
- Cleveland State University College of Law, J.D., magna cum laude, 1980
- John Carroll University, B.S., 1977
Bar and Court Admissions
- Supreme Court of Ohio
- State of Ohio
- Ohio Board of Tax Appeals
- U.S. Tax Court
Involvement
Professional Affiliations
- Cleveland Metropolitan Bar Association, Member (1980 – Present)
- Real Estate Institute, Executive Committee
- Planning Committee (1999 – 2019)
- Supreme Court of Ohio Commission on Professionalism Lawyer to Lawyer Mentoring Program (2013 – 2020)
Community Involvement in
- Saint Ignatius High School
- Board of Regents, Chairman (2010 – 2011)
- Board of Regents Member (2005 – 2011)
- President Search Committee for President (2010)
- Alumni Association, President (2002 – 2003)
- Executive Committee Alumni Association (1999 – 2003)
- Seal of Loyola Award (2011)
- Jesuit Retreat Center, Annual Fundraiser, Co-Chair (2019)
- Westwood Country Club, Board Member, (2006 – 2008, 2022 – 2024)
- Westwood Country Club, Legal Counsel (2019 – 2021)
- John Carroll University, Blue-Gold Club, President (1987 – 1993)
- Westlake Soccer Association, Coach (1991 – 2002)
- Raphael Parish, Member (1993 – Present)
- Raphael CYO Basketball Coach (1994 – 2005)
- Seeds of Literacy, Board Member (2019 – 2021)
Firm Involvement
- Business Law Practice Group, Chair (2019 – Present)
Awards & Honors
- Recognized by The Best Lawyers in America® as Cleveland’s “Lawyer of the Year” in Tax Law (2022) and Closely Held Companies and Family Business Law (2020)
- Recognized by The Best Lawyers in America® (2008 – Present) in:
- Corporate Law
- Mergers and Acquisitions Law
- Closely Held Companies and Family Businesses Law
- Real Estate Law (2008 – 2022)
- Tax Law (2008 – 2022)
- Named to the Ohio Super Lawyers list (2006 – 2008, 2010, 2015 – Present)
- Listed as AV-Preeminent Peer Review Rated by Martindale-Hubbell
- Initial Recipient of The Honorable Leo M. Spellacy ’52 Bellarmine Award from Saint Ignatius High School (2021)
- Cleveland Metropolitan Bar Association, Real Estate Section, Bob Rosewater Memorial Award for Meritorious Service (2019)
- Founders Award from Saint Ignatius High School (2015)
- Recognized by Inside Business Magazine as a Leading Lawyer in Northeast Ohio (2008 – 2012)
- John Carroll University, Athletic Fault of Fame (1995)
- All-American and Member of National Championship, John Carroll Wrestling Team (1975 – 1976)
Presentations & Lectures
- A frequent speaker at the Cleveland Metropolitan Bar Association on real estate and Section 1031 seminars.
- “Securities Laws Issues in Structuring Real Estate Investment Programs,” 44th Annual Estate Institute of the Cleveland Metropolitan Bar Association, Cleveland, OH (November 2022)
- “Navigating a Business Divorce,” Frantz Ward Litigation Seminar, Cleveland, OH (September 2019)
Media Coverage
- Mentioned in “Orange Schools Review Financial Position at End of Fiscal Year,” Chagrin Valley Today (July 2021)
- Mentioned in, “Lawyers, Firms Receive Recognition,” Cleveland Jewish News (January 2021)
Representative Experience
- Represented seller of portfolio of numerous industrial properties for value of a few hundred million dollars.
- Acted as lead counsel for Northeastern Ohio apartment property owner as they grew their portfolio from 250 to 12,000 apartments from 2011 to 2024.
- Represented numerous property owners in structuring Section 1031 exchanges as construction exchanges, reverse exchanges, and “drop and swap” exchanges in the aggregate of a few hundred million dollars.
- Quarterbacked “bet the company” litigation for existing clients or on specific referrals from accountants or attorneys for the past 30 years.
- Attorney on real estate tax matters before the Ohio Supreme Court.
- Attorney at United States Tax Court leading case for taxpayer defense against accumulated earnings tax and penalty.
- Representation of numerous family businesses through familial difficulties to resolutions that preserved family harmony and continued success of the business.
- Representation of acquisitions and sales of closely held businesses in the aggregate of excess of $250 million.
Education & Admissions
Education
- Cleveland State University College of Law, J.D., magna cum laude, 1980
- John Carroll University, B.S., 1977
Bar and Court Admissions
- Supreme Court of Ohio
- State of Ohio
- Ohio Board of Tax Appeals
- U.S. Tax Court
Involvement
Professional Affiliations
- Cleveland Metropolitan Bar Association, Member (1980 – Present)
- Real Estate Institute, Executive Committee
- Planning Committee (1999 – 2019)
- Supreme Court of Ohio Commission on Professionalism Lawyer to Lawyer Mentoring Program (2013 – 2020)
Community Involvement in
- Saint Ignatius High School
- Board of Regents, Chairman (2010 – 2011)
- Board of Regents Member (2005 – 2011)
- President Search Committee for President (2010)
- Alumni Association, President (2002 – 2003)
- Executive Committee Alumni Association (1999 – 2003)
- Seal of Loyola Award (2011)
- Jesuit Retreat Center, Annual Fundraiser, Co-Chair (2019)
- Westwood Country Club, Board Member, (2006 – 2008, 2022 – 2024)
- Westwood Country Club, Legal Counsel (2019 – 2021)
- John Carroll University, Blue-Gold Club, President (1987 – 1993)
- Westlake Soccer Association, Coach (1991 – 2002)
- Raphael Parish, Member (1993 – Present)
- Raphael CYO Basketball Coach (1994 – 2005)
- Seeds of Literacy, Board Member (2019 – 2021)
Firm Involvement
- Business Law Practice Group, Chair (2019 – Present)
Awards & Honors
- Recognized by The Best Lawyers in America® as Cleveland’s “Lawyer of the Year” in Tax Law (2022) and Closely Held Companies and Family Business Law (2020)
- Recognized by The Best Lawyers in America® (2008 – Present) in:
- Corporate Law
- Mergers and Acquisitions Law
- Closely Held Companies and Family Businesses Law
- Real Estate Law (2008 – 2022)
- Tax Law (2008 – 2022)
- Named to the Ohio Super Lawyers list (2006 – 2008, 2010, 2015 – Present)
- Listed as AV-Preeminent Peer Review Rated by Martindale-Hubbell
- Initial Recipient of The Honorable Leo M. Spellacy ’52 Bellarmine Award from Saint Ignatius High School (2021)
- Cleveland Metropolitan Bar Association, Real Estate Section, Bob Rosewater Memorial Award for Meritorious Service (2019)
- Founders Award from Saint Ignatius High School (2015)
- Recognized by Inside Business Magazine as a Leading Lawyer in Northeast Ohio (2008 – 2012)
- John Carroll University, Athletic Fault of Fame (1995)
- All-American and Member of National Championship, John Carroll Wrestling Team (1975 – 1976)
Presentations & Lectures
- A frequent speaker at the Cleveland Metropolitan Bar Association on real estate and Section 1031 seminars.
- “Securities Laws Issues in Structuring Real Estate Investment Programs,” 44th Annual Estate Institute of the Cleveland Metropolitan Bar Association, Cleveland, OH (November 2022)
- “Navigating a Business Divorce,” Frantz Ward Litigation Seminar, Cleveland, OH (September 2019)
Media Coverage
- Mentioned in “Orange Schools Review Financial Position at End of Fiscal Year,” Chagrin Valley Today (July 2021)
- Mentioned in, “Lawyers, Firms Receive Recognition,” Cleveland Jewish News (January 2021)
