Matthew F. Kadish

Representative Experience

• Represented a medical professional who owned shares in both a professional company and an outpatient surgery center. The U.S. Tax Court ruled in favor of the client, holding income from the outpatient surgery center income was passive (and could thus be offset by other passive losses), rejecting IRS arguments that the taxpayer had made an unauthorized change of accounting method, and despite the doctor being a general partner in the partnership that owned the surgery center.
• Represented a nonresident alien professional athlete before the U.S. Tax Court in a landmark dispute with the IRS over the tax treatment and U.S. vs. foreign sourcing of name, image and likeness (NIL) endorsement fees. The U.S. Tax Court allocated the income based on the relative value of the golfer’s NIL inside vs. outside the U.S., adopting the taxpayer’s approach and establishing new precedent.
• Serves as estate planning counsel for several high-net-worth individuals, including individuals with net worths ranging from $20 million to over $250 million.
• Advised and submitted offshore voluntary disclosures for over 400 clients.

Education & Admissions

Education

• Case Western Reserve University School of Law, J.D., cum laude, 1987
• Williams College, B.A., 1984
• New York University, LL.M. in Taxation, 1988
• Chartered Advisor in Philanthropy (CAP®), 2021

Bar and Court Admissions

• State of Ohio
• State of Hawaii
• US Tax Court

Involvement

Professional Affiliations

• • American College of Trust and Estate Counsel (ACTEC), Fellow (2009 – Present)
  • American College of Tax Counsel (ACTC), Fellow (2016 – Present)
  • Small Business Council of America (SBCA)
    • CEO & Vice President of Legislation (2006 – 2023)
    • President (2024 – Present)
  • American Bar Association, Member
    • Section of Taxation
    • Section of Real Property, Probate, Trusts and Estates
  • Ohio State Bar Association, Member

Community Involvement

• People International, Inc.
  • National peer-mentoring, performing arts group (1979 – Present)

Awards & Honors

• Ranked Band 1 by Chambers USA in High Net Worth, Private Wealth Law (Ohio) (2019 – Present)
• Named “Lawyer of the Year” by Best Lawyers® for:
  • Litigation and Controversy – Tax, Cleveland (2015, 2017, 2022, 2024)
  • Trusts and Estates, Cleveland (2018)
  • Tax Law, Cleveland (2013)
• Recognized by Best Lawyers in America® in Tax Law (2013, 2025), Trusts and Estates (2018, 2025), and Litigation and Controversy – Tax (2014 – 2015, 2017, 2022 – Present)
• Named to the Ohio Super Lawyers list (2006 – Present)
  • Top 100 Lawyers in Ohio and Top 50 Lawyers in Cleveland (2017 – Present)
• Recipient of Estate Planning Council of Cleveland’s Distinguished Estate Planner Award (2012)
• Recipient of Estate Planning Council of Cleveland’s Exceptional Service Award (2010)
• Recipient of Small Business Council of America’s (SBCA) Connie Murdoch Award (2007)

Publications

• “Changing of the Guard, Part 3: Tax Law Outlook Under the Biden Administration,” Podcast Guest, Shoveling Smoke – A Frantz Ward Lawcast (March 2021)
• “WTF—What’s the FBAR, and Why This FACTA? Why Your Clients (and You) Need to Know About Foreign Account Reporting,” Probate Law Journal of Ohio (September/October 2014)
• “Selected Developments in Estate Planning—Fall 2007-2008,” Probate Law Journal of Ohio (September/October 2008)
• “Federal Tax Developments,” Catalyst (OHSCPA, January/February 2008)
• “Paradise Lost—The Rise (and Further Rise) of MILTON (More Likely Than Not) Standard: Tax Positions, Preparer Penalties and Circular 230,” Representing the Professional and Closely Held Business: Tax, Corporate, Securities and Accounting Issues, SN067ALI-ABA 359 (ALI-ABA 2008

• “Federal Tax Developments,” Catalyst OHSCPA (January/February 2007)
• Colloquium: “Federal Tax Reform: Is There Change on the Horizon?” Catalyst OHSCPA (March/April 2006)
• “Listed Transactions and Tax Shelters”— Representing the Professional and Closely Held Business: Qualified Plans, Welfare Benefits and Tax Planning,” SH078 ALI-ABA 91 (ALI-ABA 2003)
• “Congress Has Not Repealed Human Nature—the Continuing Case for Estate Planning,” Small Business Council of America Publication(2001)
• “S Versus C—Tax Considerations in Corporate Choice of Entity,” Vol. 2, No. 6 Business Entities 32 (RIA November/December 2000)
• Author of regular column in DC Advocate, the quarterly newsletter of the National Defined Contribution Council (1995 – 1998)

Presentations & Lectures

• “Washington Legislative Update – Election Year: Hopes, Fears and Existential Dread,” Joint Meeting of Tax Club of Cleveland and Estate Planning Council of Cleveland (May 2024).
• “FinCEN Briefing on the Corporate Transparency Act,” Small Business Council of America Webinar (November 2023).
• “IRS Update,” Cleveland Tax Institute (November 2023).
• “Corporate Transparency Act,” Cleveland Estate Planning Institute (October 2023)
• “Washington Legislative Update,” Estate Planning Council of Cleveland, Cleveland, OH (October 2022)
• “Washington Legislative Update – Tax and Estate Planning,” Cleveland-Akron Financial Service Professionals Education Program Series (December 2021)
• “What Just Happened, What Do We Know, and Key Worries and Opportunities Going Forward: Washington Update (Post-Election),” Cleveland-Akron Financial Service Professionals Education Program Series (December 2020)
• “What Just Happened, What Do We Know, and Key Worries and Opportunities Going Forward: Washington Update (Post-Election),”Estate Planning Council of Cleveland Webinar (November 2020)
• “Current Developments Panel,” Cleveland Metropolitan Bar Association (CMBA) Cleveland Tax Institute (October 2019)
• “Voluntary Disclosures and Foreign Account Update,” Cleveland Metropolitan Bar Association (CMBA) Cleveland Tax Institute (October 2019)
• “Washington Update,” Vantage Financial Group’s 50th Anniversary Conference, Cleveland, OH (September 2019)
• “Federal Tax Legislative Update,” 47th Annual Charitable Tax Seminar (Jewish Community Federation of Cleveland), Cleveland, OH (June 2019)
• “Twelve-O-Who? Choice of Entity after TCJA 2017 and the Role (if any) of §1202 Qualified Small Business Stock,” American College of Trusts and Estates Council (ACTEC) 2019 Ohio Fellows Meeting, Columbus, OH (May 2019)
• “Donor Advised Funds for the Donor-Advisors,” Jewish Community Federation of Cleveland, Cleveland, OH (April 2019)
• “Business and the Current Political Climate,” EDGE CEO Roundtable, Independence, OH (March 2019)
• “Washington Update,” Cleveland-Akron Financial Service Professionals (CAFSP), Independence, OH (February 2019)
• “Legislative Update,” (Congressional Joint Committee on Taxation) 2018 Cleveland Tax Institute, Cleveland, OH (November 2018)
• “Everything You Ever Wanted to Know About Donor Advised Funds (DAFs)…And a Little Bit More,” Estate Planning Council of Cleveland, Cleveland, OH (September 2018)
• “Issues and Trends in Fiduciary Litigation from the Perspective of the Planner and the Litigator,” National Trust Closely Held Business Association 2018 Annual Conference, Cleveland, OH (August 2018)

• “Tax War Stories and What Could Have Been Done to Avoid Them,” Joint Meeting of Estate Planning Council of Cleveland and the Tax Club of Cleveland, Cleveland, OH (May 2018)
• “Legislative and Washington Update,” Cleveland-Akron Society of Financial Service Professionals, Independence, OH (March 2018)
• “Terra Incognita—Choice of Entity After the Tax Act of 2017,” Cleveland Tax Institute and Cleveland Metropolitan Bar Association, Cleveland, OH (February 2018)
• “Prospects for Tax Reform in 2017-2018: Tax Reform, Tax Cuts, or Window Dressing?” ACTEC Great Lakes Regional Meeting, Chicago, IL (December 2017)
• “Foreign Account Reporting—Rules and Update,” Cleveland Tax Institute, Cleveland, OH (November 2017)
• “Tax Reform and Legislation Update,” Ohio Accounting Show, Cleveland, OH (October 2017)
• “Tax Reform and Legislation Update,” Boy Scouts of America 12th Annual Estate Planning Seminar (September 2017)
• “Post-Trump Election and Legislative and Washington Prospects,” ACTEC Southeast Regional Meeting, Atlanta, GA (November 2016)
• “Foreign Account Reporting—Rules and Update,” Ohio State Bar Association, Columbus, OH (November 2016)
• “Foreign Account Reporting—Rules and Update,” Ohio Accounting Show, Cleveland, OH (October 2016)
• “Federal Legislative Update,” Ohio State Bar Association’s Marvin R. Pliskin Advanced Probate and Estate Planning Seminar, Columbus, OH (September 2016)
• “Bitcoin: Tax and Estate Planning Considerations,” Hot Topics for Estate Planners, Cleveland Metropolitan Bar Association, Cleveland, OH (June 2016)
• “Legislative and Washington Update,” Akron Tax Club, Fairlawn, OH (May 2016)
• “Legislative and Washington Update,” Estate Planning Council of Cleveland, Cleveland, OH (March 2016)
• “The Evolution of Tax Practice,” Cleveland Tax Institute, Cleveland, OH (December 2015)
• “Washington Legislative Update,” Mega-Tax Institute, Columbus, OH (December 2014)
• “Planning for Business Pre-nups, Break-Ups, and Business Succession (Closely Held Business Planning),” Cleveland Tax Institute, Cleveland, OH (December 2014)
• “Foreign Account Reporting and Disclosures—Update,” Ohio Accounting Show, Cleveland, OH (October 2014)
• “Fame: I Want to Live Forever—Tax Planning for Image Rights, Including the Estate of Michael Jackson v. Commissioner,” 2014 Boy Scouts of America 9th Annual Estate Planning Seminar (September 2014)
• “Washington Update—Legislation and Upcoming Elections,” Estate Planning Council of Cleveland, Cleveland, OH (May 2014)
• “WTF—What’s this FBAR and Why this FACTA?” 2014 Ohio ACTEC Meeting, Cleveland, OH (May 2014)
• “Washington Legislative Update,” Mega-Tax Institute, Columbus, OH (December 2013)
• “FBAR and FACTA Compliance and Enforcement Update,” Ohio Accounting Show, Cleveland, OH (October 2013); Cleveland, OH (May 2013)

Media Coverage

• Quoted in Lee Sheppard, “Beneficial Ownership Reporting and the Constitution,” Tax Notes Federal (March 11, 2024)
• Quoted in “What’s Reasonable for Late-Filed Foreign Information Returns,” Tax Notes Federal (June 7, 2021)
• Quoted in, “Estate Planning Landscape Continues to Evolve,” Cleveland Jewish News (2021)
• Quoted in “What’s Reasonable for Late-Filed Foreign Information Returns,” Tax Notes Federal (Volume 171, June 7, 2021)

• Mentioned in, “Lawyers, Firms Receive Recognition,” Cleveland Jewish News (January 2021)
• Quoted in, “Year-End Giving Takes Yearlong Planning,” Cleveland Jewish News (November 2020)
• Quoted in “A Look at Four Tax Cases to Watch in 2018 (‘Estate of Michael Jackson v. Commissioner’),” Bloomberg/BNA IRS Practice Adviser Report (January 12, 2018)
• Quoted in “Lawyers Eye King of Pop’s Case for Estate Valuation Answers,” Daily Tax Report (March 1, 2017)
• Quoted in “IRS Inclusion of Image and Likeness in Estate Valuation Raises Eyebrows,” Daily Tax Report (September 12, 2013)