Naomi G. Tellez

Associate

Overview

Naomi focuses her practice on business law matters. While her experience includes both business transactions and litigation, Naomi works with a variety of exempt organizations and entities seeking tax-exempt status under the Internal Revenue Code, advising them on matters such as corporate formation and regulatory compliance, and assisting clients in applying for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code.

Naomi represents clients on a number of corporate and real estate transactions and has participated in mergers and acquisitions in the healthcare industry and the Ohio cannabis industry. Naomi also counsels clients on a wide range of regulatory and compliance matters at both the state and federal level.

Naomi received her J.D. from Case Western Reserve University School of Law.

- Drafted ERISA-compliant Wrap plans as well as premium-only plans under Section 125 of the Internal Revenue Code.
- Performed research on a variety of topics including commercial general liability insurance, “Series LLCs” under the Ohio Revised LLC Act, political expenditures by exempt organizations, and employer obligations under federal statutes such as the Fair Labor Standards Act.
- Successfully applied for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code on behalf a number of clients, including private foundations and public charities.
- Responsible on deal teams for conducting due diligence and drafting ancillary deal documents such as resolutions, officer’s certificates, bills of sale, assignments, etc.
- Advised clients and drafted relevant documents relating to general corporate matters, including commercial agreements and corporate governance.
- Provided wills and estate planning document drafting services, including advance healthcare directives and powers of attorney.
- Developed and led a comprehensive training program for community pediatric medical providers on Social Security Disability Benefits for Children.
- Represented Supplemental Security Income claimants throughout the appellate process and counseled clients in advance of ALJ hearings.
Education
- The Ohio State University, B.S., International Studies, magna cum laude, 2018
- Case Western Reserve University School of Law, J.D., 2022
Admissions
- State of Ohio
- U.S. District Court, Northern District of Ohio
Professional Affiliations
- Federal Bar Association
- Ohio State Bar Association—Member
- Cleveland Metropolitan Bar Association—Member (2022-Present)
- CALI Award- Health Care and Human Rights (Fall 2021)
- “North Carolina Medical Marijuana Bill Advances Through State Senate, Moves to the House of Representatives for Consideration,” Frantz Ward Cannabis Law and Policy Blog (March 2023)
- "Corporate Officer Beware: Delaware Court of Chancery Says You Owe Caremark Duties," Frantz Ward Client Alert (February 2023)

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Naomi G. Tellez

Overview

Education

Admissions

Professional Affiliations