gzwick@walterhav.com P (216) 928-2902 F (216) 916-2340 Download V-Card Print Profile

Gary A. Zwick Partner | Practice Head, Federal Tax Group

Past Presentations

17th Annual NOPGC Planned Giving Day - “Current IRS Audit Issues for Tax Exempt Organizations,” Cleveland, Ohio (5/8/08)

Cleveland Estate Planning Council - “Selected Income Tax Issues that Estate Planners Need to Know,” Cleveland, Ohio (3/11/08)

National Center for Family Business - “What You Don’t Know Can Ruin Your Company” Marco Island, Florida (2/28/08)

Society of Financial Service Professionals - 2007 Arizona Institute -“Innovative Strategies for Closely Held Businesses and Creative Ways to Reduce or Eliminate Taxes.” Phoenix, Arizona (1/14/08)

National Constitution Center - “FLP’s and LLC’s: Critical Keys to Protecting your Clients’ Wealth,” Teleconference, (1/4/08)

OSCPA - “Federal Tax Update 2007” Cleveland, Ohio (11/13/07)

OSCPA - Mega Tax Conference, “Tax Planning for High Net Worth Individuals,” Cleveland, Ohio (11/9/07)

50th Annual Kentucky Institute on Federal Taxation, “Interesting and Innovative Uses of Grantor Trusts in Income and Estate Planning,” Louisville, Kentucky (11/7/07)

The Ohio Academy for Trusted Advisors, “Designing Pension Plans for Maximum Benefit to Owners of Closely Held Businesses and Building Flexibility into Estate Planning Documents in a Time of Uncertainty,” Cleveland, Ohio (11/2/07)

Cleveland Bar Association Estate Planning Institute, “Family Limited Partnerships and Family Limited Liability Companies,” Cleveland, Ohio (10/15/07)

Lorman Education Services, “Eight Greatest Estate Planning Techniques,” Cleveland, OH (9/27/07)

National Business Institute, “S and C Corporation Basics and Tax Aspects To Consider In Entity Selection And Formation,” and “Tax Aspects to Consider in Entity Selection and Formation,” Cleveland, OH (9/26/07)

National Center for Family Business, “Avoiding the Estate Tax Trap,” Aurora, OH (9/24/07)

Ohio Accounting Show, “Retirement Planning Strategies: How Can You Retire with Enough Money?” Cleveland, OH (9/20/07)

Federation Professional Advisory Group, “Update on Family Limited Partnerships, Cleveland, OH (8/24/07)

Lorman Educational Services, “Planning for Non-Citizen Spouses,” (8/17/07)

AICPA, Advanced Estate Planning, “Fundamentals of Family Limited Partnership,” Boston, MA (7/22/07)

National Center for Family Business, “Tax Traps you can Avoid, Cleveland, OH (6/7/07)

Ohio Society of CPAs, “Fundamentals of Family Limited Partnerships, Cleveland, OH    (6/5/07)

National Business Institute, “Advanced Tax Issues for LLCs,” Independence, OH (5/14/07)

Great Lakes Federal Tax Institute, “Building Flexibility into the Irrevocable Life Insurance Trust.” Cleveland, OH (4/26/07)

Ohio Society of CPAs, “Soup-to-Nuts Tax Planning for Closely Held Businesses,” Cleveland, OH (2/22/07)

Ohio Society of CPAs, “Succession Planning for the Small Practitioner,” Maumee, Ohio (2/1/07)

Ohio Society of CPAs, “Tax Issues in Compensation Planning for Partnership and LLC  Owners,” Cleveland, OH (11/20/06)

Kentucky Society of CPAs Annual Tax Institute, “Closely Held Business Succession  Planning,” Louisville, KY (11/14/06)

Cohen & Company, “Pension Update,” Cleveland, OH (11/2/06)

National Center for Family Business, “Tax Planning: Cradle to Grave for Closely Held Family Businesses,” Aurora, OH (11/7/06)

Ohio Northern University, “Estate, Business and Financial Planning Continued Education Seminar,” Ada, OH (11/8/06)

Boy Scouts of America, “Family Limited Partnerships,” Cleveland, OH (10/25/06)

Cleveland Estate Planning Institute, “Partnership Interests in Estate and Trust Administrations,” Independence, OH (10/20/06)

Federal Tax Symposium, Moderator, Advanced Federal Tax Planning Symposium,”  Columbus, OH (10/18 & 19/06)

National Center for Family Business, “More Tax Magic,” Aurora, OH (9/22/06)

Accounting Show, Ohio Society of CPAs, “Structuring Benefits Packages for Owners,” Cleveland, OH (9/21/06)

Accounting Show, Ohio Society of CPAs, “Tax Planning for High Net Worth Individuals,” Cleveland, OH (9/21/06)

Lake County Bar Association, “Choice of Entity,” Painesville, OH (8/30/06)

Euclid General Hospital, “Avoiding the Estate Tax Trap,” Euclid, OH (8/28/06)

National Center for Family Business, “Unusual Tax Planning Ideas for Family Business  Owners, Hudson, OH (8/24/06)

AICPA, Advanced Estate Planning Conference, “Family Limited Partnerships,” San Diego, CA (7/25/06)

Mahoning Shenango Valley Estate Planning Council, “Effective Uses of the Intentionally Defective Trust” and “Zeroed-Out Grantor Retained Annuity Trust,” Mahoning Valley, OH (5/18/06)

Northern Ohio Planned Giving Council, “Tax Issues Arising from Charitable Trusts and Gift Substantiation Requirements,” Cleveland, OH (5/5/06)

FPA Northeast Ohio Chapter, “Current Thinking on Family Limited Partnerships,” Cleveland, OH (2/16/06)

National Center for Family Business, “Avoiding the estate tax trap,” Aurora, OH (2/2/06)

Lorman Education Services; “Partnerships, LLCs and LLPs: Organization and Operation,” Cleveland, OH (12/1/05)

Kentucky Society of CPAs; “Building Flexibility into the Typical Irrevocable Life Insurance Trust,” Louisville, KY (11/18/05)

OSCPA Cleveland Outlying Areas Program; “Federal Tax Update,” Cleveland, OH (11/17/05)

National Center for Family Business; “Unusual Tax Planning Ideas for Family Business Owners,” Cleveland, OH (11/10/05)

Lorman Education Services; “Advanced Estate Planning for the Elderly,” “Planning for Non-Citizens,” “Sale to a Grantor Trust and Variations” and Zeroed-Out Grantor Retained Annuity Trust,” Cleveland, OH (11/4/05)

Ohio Society of CPAs; Advanced Federal Tax Planning Symposium; “Every Crafty Way to Sell a Closely Held Business,” Columbus, OH (11/1/05)

Lorman Education Services, “Advanced Partnerships, LLCs and LLPs, Choice of Entity and Certain State Law Considerations, Mergers, Operations,” Cleveland, Ohio (9/27/05)

OSCPA Accounting Show, “Executive Compensation,” Cleveland, Ohio (9/22/05)

Cleveland Financial Group, Planning Expo, “Estate Planning, Trust Protectors and Life Insurance Annuity,” Cleveland, Ohio (9/1/05)

Lorman Education Services, “Use of Trusts in Estate Planning: Tax Reasons for Using  Trusts: Typical Types of Trusts; Income Taxation and Issues Related to Naming    Trusts as Beneficiaries of Retirement Plan Accounts,” Cleveland, Ohio (8/18/05

Lorman Education Services, “Distributions from C corporations,” Cleveland, Ohio (8/4/05)

AICPA Estate Planning Conference, “Family Limited Partnerships,” Toronto, Canada (7/17-20/05)

National Center for Family Business Leadership Academy; “More Tax Magic,” Cleveland, Ohio (7/14/05)

Ohio Society of CPAs, Akron CPE Day; “Transitioning our Clients into Their Retirement Years,” Akron, OH (6/24/05)

Cleveland Bar Association; “New Circular 230 Rules and Expected Effect on Estate Planning Practice,” Cleveland, OH (5/17/05)

Great Lakes Federal Tax Institute; “Equity Compensation Planning for Partners and  Employees of Pass-Through Entities,” Independence, OH (5/12/05)

National Business Institute, “Navigating Entity Options in Ohio: Comprehensive Analysis for Effective Decision Making,” Cleveland, OH (4/27/05)

Estate Planning Council of Cleveland, “Navigating a Transfer Tax Audit,” Cleveland, OH (4/12/05)

National Center for Family Business Leadership Academy; “Avoiding Transfer Tax Traps,” Cleveland, Ohio (3/8/05)

The Group 2005 Annual Meeting; “The Carol Gold Memo and Section 401(a)(4) Issues,” San Diego, CA (1/13/05 & 1/24/05)

Sterling Education Services; “Using Gifts and Trusts for Wealth Transfers” and “Tax  Considerations,” Cleveland, OH (1/18/05)

Ohio Society of CPAs East Side Caucus; “Federal Tax Update - 2004,” Cleveland, OH  (12/14/04)

Lorman Education Services; “Advanced Estate Planning for the Elderly,” “Planning for Non-Citizens,” “Sale to a Grantor Trust and Variations” and Zeroed-Out Grantor Retained Annuity Trust,” Cleveland, OH (11/4/05)

National Business Institute; “Impact of Economic Growth and Tax Relief Reconciliation Act of 2001 on Estate Planning,” Cleveland, (OH (12/13/04)

Lorman Education Services; “Partnerships, LLCs and LLPs: Organization and Operation in Ohio,” Independence, OH (12/7/04)

Ohio Society of CPAs Outlying Areas; “Federal Tax Update - 2004,” Independence, OH (11/18/04)

National Center for Family Business; “Tax Planning Ideas for High Income Individuals,”  Hudson, OH (11/17/04)

Institute for Continuing Professional Education, Inc., 2004 Federal Tax Symposium; “Estate Planning” (11/9/04)

Lorman Education Services; “Advanced Estate Planning for the Elderly,” “Planning for Non-Citizens,” “Sale to a Grantor Trust and Variations” and Zeroed-Out Grantor Retained Annuity Trust,” Cleveland, OH (11/5/04)

OSCPA Federal Tax Symposium; “Tax Planning Ideas for High Income Individuals,” Columbus, OH (10/28/04)

Lorman Education Services; “Business Succession Planning” and “A Primer on    S Corporations in Ohio,” Cleveland, OH (10/7/04)

Baker College Presentation to Family Business Owners; “Creative Tax and Succession Planning Ideas,” Flint, MI (10/1/04)

OSCPA Accounting Show; “Fringe Benefits and Compensation Planning,” Cleveland, OH (9/23/04)

Lorman Education Services; “Advanced Partnerships, LLCs and LLPs: Organization and Operations,” Cleveland, OH (9/9/04)

Lorman Education Services; “Strategies for Partnership, S Corps and Closely Held  Corporation Distributions: Distributions from C Corps,” Independence, OH (8/3/04)

National Center for Family Business, Leadership Academy - Summer Session; “Tax Planning for Closely Held Businesses, Hudson, OH (7/15/04)

Lorman Education Services; “Closely Held Corporations: Business Succession and Estate Planning; Choice of Entity; Retirement Planning,” Independence, OH (6/25/04)

American Institute of Federal Taxation; “Equity Compensation Planning for Partners and Employees of Pass-Through Entities,” Birmingham, AL (6/9/04)

8th Internal Revenue Service Conference on Federal Tax Wealth Transfer Taxation; “Annual Section 2503(b) Present Interest Exclusion,” Cleveland, OH (5/26/04)

Lorman Education Services; “Use of Trusts in Estate Planning in Ohio,” Independence, OH (5/21/04)

Lorman Education Services; “State Tax Considerations” and Income Taxation of LLCs Treated as Partnerships,” Cleveland, OH (4/23/04)

 National Business Institute; “Income Taxation of Family Limited Partnerships and Limited Liability Companies,” Cleveland, OH (4/20/04)

National Business Institute; “Sophisticated Estate Planning Strategies for the Advanced Practitioner in Ohio,” Cleveland, OH (3/19/04)

National Center for Family Business; “Avoiding the Estate Tax Traps,” Hudson, OH (3/11/04)

Cleveland Marshall Law Alumni Association; “Elder Law/Estate Planning Law,” Cleveland, OH (3/8/04)

Lorman Education Services; “Partnerships, LLCs and LLPS: Organization and Operation in Ohio,” Akron, Oh (2/17/04)

ABA Tax Section-Closely Held Business Section; “Fringe Benefits for Professional Corporations,” Mid-Year Meeting Orlando, FL (1/30/04)

The Group 2004 Annual Meeting; “Advanced Estate Planning for the Elderly,” Orlando, FL (2/1-2/3/04)

Institute for Continuing Professional Education, Inc; Various Topics for the 2003 Tax  Symposium, Cleveland, Ohio (12/17/03)

OSCPA Cleveland Chapter; “Executive Compensation Plans for Closely Held Businesses,” Cleveland, OH (12/16/03)

Lorman Education Services; “Partnerships and LLCs in Ohio: Organization and Operation,” Independence, OH (12/11/03)

OSCPA Cleveland Chapter, Westside Group, “Traditional and Non-Traditional  Compensation Planning,” Cleveland, OH (12/9/03)

Half Moon Seminars; “Drafting Revocable Trusts,” Middleburg Heights, OH (12/05/03)

OSCPA Cleveland Chapter, East Side Group; “Federal Tax Update, Cleveland, OH (12/2/03)

National Business Institute; “Family Limited Partnerships in Ohio,” Cleveland, OH  (11/19/03)

Lorman Education Services; “Eight Great Estate Planning Ideas,” Cleveland, OH (11/13/03)

OSCPA Advanced Estate Planning Conference; “Estate Planning for Retirement Assets,” Columbus, OH (11/5/03)OSCPA Advanced Federal Tax Symposium; “Tax Planning for High Income Individuals,” Dublin, OH (10/21/03)

National Business Institute; “Advanced Estate Planning Techniques,” Cleveland, OH  (9/18/03)

OSCPA Accounting Show; “Family Business Succession” and “Executive Compensation  Plans,” Cleveland, OH (9/18/03)

Lorman Education Services; “Advanced Partnerships, LLCs and LLPs: Organization and Operation in Ohio,” Cleveland, OH (9/4/03)

American Society of Pension Actuaries; “Benefits Workshop, Estate Planning for Retirement Plans,” Independence, OH (8/21/03)

Lorman Education Services; “Strategies for Partnerships, S Corporations and C Corporation Distributions,” Cleveland, OH (8/19/03)

ALI-ABA Estate Planning Course of Study; “Compensation Planning,” Boston, MA (7/10/03)

Lorman Education Services; “Business Succession and Estate Planning for Owners of  Closely Held Businesses,” Cleveland, OH (6/20/03)

Akron Benefit Council; “Cash Balance Floor Offset Planning,” Akron, OH (6/19/03)

National Business Institute; “Family Limited Partnerships and Limited Liability Companies in Ohio,” Cuyahoga Falls, OH (6/17/03)

Parker Hannifin Corporation Distributor Conference; “Succession Planning,” Cleveland, OH (5/7/03)

National Business Institute; “Considerations in Buying or Selling a Business in Ohio,”  Cleveland, OH (4/3/03)

Lorman Education Services; “Compensation Planning and Fringe Benefits,” Cleveland, OH (3/27/03)

Lorman Education Services; “Tax Aspects of Mergers and Acquisitions in Ohio,” Cleveland, OH (2/26/03)

Lorman Education Services; “Primer on Estate Planning in Ohio,” and “Planning for the Unmarried Client,” Cleveland, OH (1/31/03)

Lorman Education Services, “Choice of Entity and Tax Issues,” Independence, OH  (12/12/02)

Federal Tax Symposium, “Special Problems with LLCs and How to Deal with Them,” Cleveland, OH (12/5/02)

Cleveland Chapter CPE Day, “Recent Developments in Federal Income Taxation,” Cleveland, OH (12/5/02)

Cleveland Financial Group Planning Expo; “Estate Planning and Issues; Hudson, OH  (7/8/04)

Cleveland Chapter OSCPA, CPE Day, “Family Business Succession, Independence, OH  (12/17/02)

Lorman Education Services; “Eight Great Estate Planning Techniques,” Independence, OH (11/19/02)

National Business Institute; “Intentionally Defective Trusts, Choice of Trustees, Uses of Trusts in Estate Planning,” Cleveland, OH (11/14/02)

OSCPA Cleveland Chapter, East Side Group; “Federal Tax Update,” Mayfield Heights, OH (11/5/02)

OSCPA Cleveland Accounting Show; “Compensation Planning for Closely Held Businesses and Family Business Succession,” Cleveland, OH (10/26/02)

Half Moon Seminars; “Drafting Revocable Trusts,” Strongsville, OH (10/24/02)

OSCPA Outlying Areas Committee; “Federal Tax Update,” Middleburg Heights, OH (10/24/02)

Catholic Diocese Charitable Planning Seminar; “Intentionally Defective Trusts,” Cleveland, OH (10/24/02)

OSCPA Advanced Federal Tax Symposium; “Sale of S Corporations and the Deemed Asset Sale Election under Section 338h-(10),” Dublin, OH (10/22/02)

National Business Institute; “Income Taxation of Family Partnerships and Drafting Family Partnership Agreements,” Eastlake, OH (10/21/02)

OSCPA Accounting Show; “Compensation Plans for Closely Held Businesses,” Cleveland, OH (9/26/02)

OSBA Advanced Level Program, Ohio Tax Institute; “Recent Developments in Federal Income Taxation, Cleveland, OH (8/21/02)

Lake County Bar Association; “Sales to Defective Trusts,” Painesville, OH (7/30/02)

National Business Institute; “Income Taxation of Limited Partnerships and LLCs,” Cleveland, OH (7/24/02)

Lorman Education Services; “Business Succession and Estate Planning for Owners of Closely Held Businesses,” Independence, OH (6/19/02)

National Business Institute; “Limited Liability Companies in Ohio,” Cleveland, OH (6/4/02)

National Center for Family Business; “Unusual Tax Planning Ideas,” Hudson, OH (5/31/02)

Sterling Education; “Fundamentals of Estate Planning;” Cleveland, Oh (5/23/02)

National Business Institute; “Successful Wealth Transfer Techniques in Ohio,” Cleveland, OH (2/14/02)

Lorman Education Services, “Partnerships, LLCs and LLPs in Ohio, Choice of Entity,”  Cleveland, OH (2/14/02)

Fairview / Lutheran Foundation; “Creative Tax Planning Opportunities for Physicians,” Fairview, OH (2/12/02)

Cleveland Financial Group Planning Expo; “Tax Law, Planning and Issues,” Cleveland, OH (1/24/02)

National Center for Family Business; “Tax Law, Planning and Issues,” Hudson, OH (1/5/02)

Lorman Education Services, “Partnerships, LLCs and LLPs,” Independence, OH (12/13/01)

Ohio Society of CPAs State & Federal Tax Forum, “Compensation Planning,” Independence, OH (12/6/01)

Ohio Society of CPAs Cleveland Chapter CPE Day, “Asset Protection,” Independence, OH (12/4/01)

Ohio Society of CPAs, Advanced Federal Tax Symposium, “Family Succession Issues” co-presentation with Donald Jonovic, Ph.D., Columbus, OH (10/18/01)

National Business Institute, Counseling Small Business in Ohio, “Choice of Entity,” Eastlake, OH (10/4/01)

National Center for Family Business, “Tax Planning Ideas You’ve Never Heard Before,” Nemacolin Woods Resort, PA (9/28-9/30/01)

Planned Giving Council of Cleveland Ohio, “Estate Planning Provisions of the 2001 Tax Act,” Independence, OH (9/7/01)

Ohio Society of CPAs, Cleveland Chapter Financial Planning Group, “Pension Provisions of 2001 Tax Act,” Cleveland, OH (7/31/01)

Cleveland Museum of Art, “Estate Planning Provisions of the 2001 Tax Act,” Cleveland, OH (7/26/01)

National Business Institute, Advanced Estate Planning Techniques in Ohio, What’s New and What’s Left in Sophisticated Estate Planning,” Eastlake, OH, (6/14/01)

Cleveland State University, 7th Wealth Transfer Seminary; Panelist with IRS Valuation Expert, Dr. Mukesh Bajaj, Cleveland, OH (5/23/01)

Parker Hannifin Corp., “Succession Planning for Distributors,” Cleveland, OH (3/13/01)

Financial Planning Association, 2001 Annual Retreat, “Planning for the Very Elderly Client,” Tampa, FL (3/2/01)

Cleveland State University, Seminar Chair and Speaker, “Buying and Selling Closely Held Businesses,” Cleveland, OH (2/24/01)

National Business Institute, “Family Limited Partnerships and Limited Liability Companies in Ohio,” Akron, OH (2/8/01)

The Group, Inc.; “General Tax Planning Topics," Scottsdale, AZ (1/10/01)

Cleveland Financial Group, “Primer on Stock Options,” Cleveland, OH (1/8/01)

Ohio Society of CPAs, “Planning with Non-Qualified Deferred Compensation,”  Independence, OH (12/7/00)

Lorman Seminar, “LLCs and Partnerships in Ohio,” Cleveland, OH, (12/14/00)

National Center for Family Business, “Cutting Edge Planning Tips,” Hudson, OH (12/6/00)

Ohio Society of CPAs Advanced Federal Tax Symposium, “Non-Qualified Deferred Compensation,” Columbus, OH (9/00)

Ohio Society of CPAs MAP Conference, “Federal Tax Update,” Cleveland, OH (11/7/00)

American Bar Association, Tax Section, Small Law Firms, Group; Panel Discussion on “Sales of Closely Held Businesses,” Los Angeles, CA (10/14/00)

National Business Institute, “Choice of Entity," (9/19/00)

Ohio State Bar Association, “Uses of Trusts in Estate Planning,” Cleveland, OH (8/25/00)

Akron CPA Study Group; “Electing Small Business Trusts,” Akron, OH (6/22/00)

National Center For Family Business, Breakfast Series; “Tax and Estate Planning for Family Businesses and Their Owners,” Hudson, OH (6/7/00)

Cleveland Bar Association, Estate Planning, Probate and Trust Law Section; “Income Tax Planning Aspects of Continuing Case Study,” Cleveland, OH (5/16/00)

National Center For Family Business, Family Business Retreat; “Tax Planning Ideas You’ve Never Heard Before,” Hilton Head, SC (5/10-5/12/00)

Ohio State University, Pension Strategies Seminar; “Controlled Groups,” Columbus, OH (5/5/00)

Ohio State Bar Association, “S corporations,” Columbus, OH (2/2/00

The Group, Inc.; “Planning with QPRTs," San Diego, CA (1/19/00)

Akron Tax and Estate Planning Council; “Sales to Defective Trusts Revisited,” Akron, OH (12/13/99)

National Business Institute; “Limited Liability Companies Under Ohio Law,” Cleveland, OH (11/10/99)

CSU Law School; “Tax Planning Practicum - Planning for the Closely Held & Family Business,” Cleveland, OH (9/18/99)

Ohio State Bar Assn. CLE Institute; “Estate Planning for S Corporations & LLCs,” Cleveland, OH (8/19/99)

OSCPA Technical Forum; “Qualified Family-Owned Business Deduction,” Independence, OH (6/10/99)

National Business Institute; “Choice of Entity for a Small Business,” Independence, OH (5/6/99)

CSU Law School; “Income Tax Planning for the Small Estate,” Cleveland, OH (3/6/99)

OSCPA State and Federal Tax Forum; “IRS Restructuring,” Westlake, OH (12/7/98)

Cleveland Estate Planning Institute; “Income Taxation of Estates & Trusts,” Cleveland, OH (11/6/98)

OSCPA East Side Caucus Group; “Year-End Tax Planning,” Mayfield Hts., OH(11/3/98)

David N. Myers College Annual Tax Institute; “Federal Individual Tax Update,” Middleburg Heights, OH (10/27/98)

Tax Club of Cleveland; “IRS Audit Panel,” Cleveland, OH (9/8/98)

Jewish Welfare Fund-Charitable Tax Seminar; “Panel Case Study on Estate Planning,” Beachwood, OH (6/22/98)

Cleveland State University-Cleveland-Marshall College of Law-Wealth Transfer Seminar; “Panel Discussion with IRS on Current Issues in the Use of Family Limited Partnerships,” Cleveland, OH (5/27/98)

American Society of Pension Actuaries 401(k) and Cross-Testing Workshop; “What’s Hot in 1998: Current Developments in Retirement Planning,” Independence, OH (5/11/98)

CLU Meeting; “Family Business Tax Planning,” Cleveland, OH (4/17/98)

OSCPA Outlying Areas Committee; “S Corporation and LLC Update,” Independence, OH (2/26/98)

Estate Planning Council of Cleveland; “Estate Planning with S Corporation in Light of New Law,” Cleveland, OH (12/9/97)

Society of Estate Analysts; “Tax Planning for S Corporations,” Cleveland, OH (11/25/97)

OSCPA/Ohio Bar Association Joint Tax Seminar; “IRS Appeals,” Columbus, OH (12/4/97)

OSCPA East Side Caucus Group; “Tax Planning Under the New Law,” Mayfield Hts., OH (11/4/97)

OSCPA Accounting Show; “Recent Developments Affecting Family Businesses,” Cleveland, OH (10/6/97)

Union Central Life Insurance Co., training for 45 top agents; “Estate Planning Issues for Family Business Owners with Emphasis on S corporations,” Cincinnati, OH (7/19/97)

OSCPA Technical Forum; “Simple Plans,” Independence, OH (6/17/97)

Kent State University/Greater Cleveland Growth Association; “Succession Planning in Family Businesses - Alternatives to ESOPS,” Cleveland, OH (6/10/97)

Taiwan Merchants Association of Ohio, Greater Cleveland Chapter; “What to Do with Large Qualified Plan Account Balances,” Cleveland, OH (2/22/97)

Lake Erie College Family Business Group; “Sales to Defective Trusts,” Painesville, OH (2/19/97)

Israel Bonds Organization; “Tax Update: Focus on Recently Passed Tax Laws,” Cleveland, OH (11/21/96)

Family Business Journal, Family Business Retreat; “Non-Obvious Tax Planning Tips,” Marco Island, FL (11/3-8/96)

Spring Valley Country Club; “Qualified Plan Distribution Planning in Light of RecentDevelopments,” Lorain, OH (10/16/96)

OSCPA Outlying Areas Committee; “Family Business Tax Planning,” Eastlake, OH (10/10/96)

Case Western Reserve University, Family Business Panel; “Sales to Defective Trusts,” Cleveland, OH (10/8/96)

OSCPA Technical Forum; “Federal Tax Update 1995-96 Developments Affecting Businesses,” Cleveland, OH (6/20/96)

Akron Tax & Estate Planning Council; “Sales to Defective Trusts,” Akron, OH (2/26/96)

Cohen & Company, CLE Day; “Special Tax Problems in Transfers of Closely Held Family Businesses, Cleveland, OH (11/14/95)

OSCPA East Side Caucus Group; “Federal Tax Planning and Update,” Mayfield Heights, OH (11/7/95)

American Society of Women Accountants; “IRS Audit Panel,” Cleveland, OH (10/26/95)

Real Estate Roundtable; “Estate Planning for the Real Estate Professional,” Cleveland, OH (10/26/95)

IAFP; “Tax Planning Tips and Sales Opportunities to Aid Financial Planners in Dealing with Clients and Potential Clients,” Cleveland, OH (10/25/95)

OSCPA Accounting Show; “GRATs, GRUTs & GRITs, Planning Tools you Cannot Afford to be Without,” Cleveland, OH (9/21/95)

OSCPA Accounting Show; “Special Tax Problems in Transferring a Family Business,” Cleveland, OH (9/20/95)

Southwest Community Health Foundation; “Charitable Gift Annuities,” Cleveland, OH (6/21/95)

Cigna Financial; “Special Tax Problems in Transferring a Family Business,” Cleveland, OH (4/10/95)

Beechmont Country Club; “Family Transition Planning,” Pepper Pike, OH (3/15/95)

OSCPA Ohio Accounting Show; “Special Tax Problems in Transferring a FamilyBusiness,” Cleveland, OH (10/20/94)

OSCPA Cleveland Chapter; “How to Prepare a Fiduciary Income Tax Return,” Cleveland, OH (10/20/94)

Southwest Community Health Foundation; “Estate Planning Made Simple,” Cleveland, OH (9/27/94 and 10/17/94)

13th Annual Dyke College Institute on Federal Taxation; “Individual Federal Tax Update,” Cleveland, OH (10/14/94)

Baldwin-Wallace College; “Non-Obvious Tax Planning Tips,” Berea, OH (8/13/94)

Baldwin-Wallace College; “The Importance of Accurate Record Keeping,” Berea, OH (8/13/94)

Society National Bank Program for CPAs and Practitioners; “Considerations in Planning for Distributions from Qualified and Non-Qualified Deferred Compensation Plans,” Cleveland, OH (8/8/94)

Fifth Annual IRS Cleveland District Director’s Conference on Federal Wealth Transfer Taxation; “Continuing Errors and Problems in Filing Fiduciary Income Tax Form 1041 Panel with IRS counterpart,” Cleveland, OH (5/25/94)

Cleveland-Marshall Law Alumni Association Continuing Legal Education Probate and Estate Planning Seminar; “Planning for Distributions from Qualified and Non Qualified Deferred Compensation Plans,” Cleveland, OH (5/7/94)

Baldwin Wallace College 3rd Annual Family and Small Business Seminar; “Special Tax Problems for Family and Privately Held Businesses,” Cleveland, OH (4/7/94)

Tax Club of Cleveland; Audit Issues Panel-Subject: “Unreasonable Compensation,” Cleveland, OH (3/7/94)

OSCPA Outlying Areas Caucus Group; “How to Prepare a Fiduciary Tax Return,” Willoughby, OH (2/10/94)

The Group Annual Meeting; “Valuation Discounts,” Houston, TX (1/27/94)

Cleveland Bar Association, Banking & Corporate Law Section; “Panel Discussion on Family Business Succession,” Cleveland, OH (1/19/94)

32nd Annual Arkansas Federal Tax Institute; “Family Business Consulting,” Little Rock, AK (12/14/93)

Akron Bar Association-Multiple Topics Seminar; “Family Business Tax Consulting,” Akron, OH (12/10/93)

OSCPA Local Firm Management East Side Caucus Group; “Year-End Planning Under the 1993 Revenue Act,” Cleveland, OH (12/7/93)

Youngstown State University-State/Local Taxes & Federal Estate Taxes Seminar; “Estate Freezes After Chapter 14: What’s Left,” Youngstown, OH (9/17/93)

Baldwin-Wallace College-Family and Small Business Institute; “Non-Obvious Tax Planning Tips,” Berea, OH (8/13/93)

Practice Development Institute; “Family Business Niche Marketing,” Chicago, IL (7/22 & 7/23/93)

Enterprise Development Institute; “Choice of Entity for Startup Businesses,” Cleveland, OH (11/21/92)

Dyke College 11th Annual Tax Institute; “Converting from C Corporation to S,” Cleveland, OH (11/6/92) (Stood in for ill speaker)

Advanced Federal Tax Symposium (Akron University Law School and OSCPA Joint Sponsors); “Panel Discussion of Internal Revenue and State of Ohio Audits and Appeals,” Columbus, OH (10/21/92)

Family Firm Institute; “Panel Discussion on How Can Accountants Address Family Issues While Performing Their Primary Service Function for Family Businesses,” Boston, MA (10/2/92)

Council of Smaller Enterprises; “Panel on Family Business Succession,” Cleveland, OH (5/7/92)

Baldwin-Wallace College Family Business Forum; “Managing Soloman’s Dilemma,” Cleveland, OH (4/28/92)

The Group Annual Meeting; “Trends in Compensation and Business Perpetuation for Regular Corporations,” San Antonio, TX (2/14/92)

Ohio State University Pension Strategies Seminar; “Special Problems of Self-Employed Plans,” Columbus, OH (1/10/92)

Ohio State University Pension Strategies Seminar; “Selected Plan Termination Issues,” Columbus, OH (1/10/92)

OSCPA’s State and Federal Tax Forum; “Get Back to Jack-Rebuttal to IRS District Director on IRS Audit Plans,” Cleveland, OH (12/17/91)

OSCPA Local Firm Management Northwest Caucus Group; “Top 25 or So Things to Do Before Year-End, “Cleveland, OH (12/10/91)

OSCPA Local Firm Management East Side Caucus Group; “Top 25 or So Things to Do Before Year-End,” Cleveland, OH (12/3/91)

The Group Annual Meeting; “Problems for Multi-State S Corporations,” Orlando, FL (1/29/91)

Council of Smaller Enterprises (COSE); “Estate Planning Case Study Panel Member,” Cleveland, OH (1/20/91)

Ohio Society of CPAs; “Practical Tax Considerations for Physicians and Dentists,” a one-day seminar taught annually in various cities in Ohio-Discussion leader 1985 to 1990

OSCPA State and Federal Tax Forum; “IRS Audit and Appeal Procedures,” Dayton (12/11/90); Cleveland, OH (12/18/90)

Greater Cleveland Chapter of the Ohio Society of Enrolled Agents; “Uses of Revocable Trusts in Estate and Probate Planning,” Cleveland, OH (12/13/90)

Cuyahoga County Bar Association; “Managing a Law Practice,” Cleveland, OH

Dyke College 9th Annual Institute on Federal Taxation; “Current Developments-Individuals,” Cleveland, OH (11/2/90)

Ohio Society of Enrolled Agents 1990 Annual Convention; “Retirement Plans,” Cleveland, OH (7/20/90)

Tax Dispute Resolution Forum-Institute for Government Forums Discussion Leader;“Writing a Meaningful Protest,” Cleveland, OH (6/22/90)

Jewish Community Federation Endowment Fund 22nd Annual Charitable Tax Seminar; “Succession Planning,” Cleveland, OH (5/21/90)

Ohio Academy of Trial Lawyers 1990 Family Law Seminar; “Estate Planning Considerations in Divorce,” Cleveland, OH (3/2/90), Columbus, OH (2/16/90)

McDonald & Co. Securities, Inc. Solutions and Strategies for Retirement Planning; “Creative Planning for Retirement Plan Distributions,” Cleveland, OH (2/20/90)

OSCPA State and Federal Tax Forum; “Personal Service Corporations,” Cleveland, OH (12/12/89)

Dyke College 8th Annual Institute on Federal Taxation; “Extending IRS Deadlines,” Cleveland, OH (11/3/89)

Paychex, Inc. CPE Seminar; “Section 89-Update,” Richfield, OH (11/30/89)

Cuyahoga County Bar Association Family Law Section; “Estate Planning Considerations in Divorce,” Cleveland, OH (11/30/89)

National City Bank In-House Training Class on Estate Planning (7/17/89)

Youngstown Ohio Chamber of Commerce; “Section 89-Update,” Youngstown, OH (2/16/89)

Ohio State University Pension Strategies Seminar; “Understanding and Using the New Regime of Plan Distribution Rules, Including How to Advise Clients About the Grandfathering Election,” Columbus, OH (1/13/89)

Council of Smaller Enterprises (COSE); Tax Shelters and Deferrals, Weekend Case Study (1989)

Council of Smaller Enterprises (COSE); “Valuations of Closely-Held Businesses,” Cleveland, OH (11/15/88)

OSCPA Personal Financial Planning Conference; “Estate Freezes After the Revenue Act of 1987: What’s Left?,” Columbus, OH (9/30/88)

DFK International Accountancy Group 8th Annual Tax Conference; “Estate Freezes,” Boston, MA (9/26/88)

National City Bank Trust New Business Department; “Self-Employed Qualified Plans,” Cleveland, OH (3/28/88)

The Group Annual Meeting; “Transition Period S Elections,” New Orleans, LA (1/26/88)

Estate Planning Council; “Planning for Buy/Sell Agreements,” Toledo, OH (12/10/87)

Advisors Pension Services, Inc. Seminar on How to Capture More Retirement Plan Business; “Qualified Plan Distributions,” Cleveland, OH (11/5/87)

OSCPA Practical Financial and Estate Planning Conference; “Practical Problems and

Planning with Buy/Sell Agreements After Tax Reform,” Akron, OH (9/87)

DFK International Accountancy Group 7th Annual Tax Conference; “S Corporation Built-In Gain Tax,” Washington, DC (9/22/87)

Council of Smaller Enterprises (COSE) Estate Planning Weekend Case Study, Cleveland, OH (1/24/87)

OSCPA Practical Estate Planning Conference; “Post-Mortem Income Tax Planning,” Columbus, OH (9/86)

National Association of Accountants 4th Annual Tax Practitioners Conference; “Corporate Provisions of the Tax Reform Act of 1986,” Painesville, OH (10/86)

OSCPA Northeast Caucus Group; “Uses of Trusts in Estate Planning,” Cleveland, OH (8/86)

COSE Strategic Planning Seminar; “Year-End Tax Planning,” Cleveland, OH (12/84)

DFK International Accountancy Group Tax Conference; “Section 291 Depreciation Recapture,” Dallas, TX (9/84)