Gary A. Zwick

Areas of Emphasis

Federal, State and Local Tax

Gary is the principal author of the book, Tax & Financial Planning for the Closely Held Family Business, published by ALI-ABA and a co-author of the book, Transferring Interests in the Closely Held Family Business, also published by ALI-ABA. He has also authored or co-authored over a dozen feature articles for major tax publications including a chapter entitled, "Transfers of Property in Exchange for Services - Section 83," for the Lexis Nexis Online Tax Encyclopedia, published in January 2007. For many years, Gary was the Tax Clinic editor of the August rotation in the Tax Adviser, the AICPA's national tax publication. He is also a contributor to the ALI-ABA Practice Checklist Manual on Advising Business Clients II and the book, Golden Opportunities, by Amy and Armond Budish.

Gary is a frequent speaker, both locally and nationally, on tax subjects, with hundreds of speaking engagements to tax professionals. He is board certified in federal tax (State of Ohio) and chair of the Federal Tax Specialty Board of the Ohio State Bar Association. He is also an adjunct professor of tax law at Cleveland State University College of Law.

Recent Presentations

• Cleveland Metropolitan Bar Association's 37th Annual Estate Planning Institute Video, co-presenter on, "Planning for 2011 and Clean-up for 2010," Cleveland, Ohio (12/13/10)

• Cleveland Marshall Law Alumni Association Annual Estate Planning Seminar - "Planning for Estates Under $1 Million and Planning for Distributions from IRAs and Pension Plans" Cleveland, Ohio (11/13/10)

• Stark Community Foundation’s Fall Seminar for Professional Advisors - "Creative Tax Planning for Closely Held Business and their Owner Operators" Canton, Ohio (11/4/10)

• 2010 Cleveland Tax Institute - "Deemed Asset Sales of "S" Corporations Under IRC Sec. 338(h)(10)" Cleveland, Ohio, (11/3/10)

• Cohen & Co. - "Estate Planning for Persons Dying in 2010 and Afterward under the "New" Estate Tax Regime and Tax Effective Charitable Giving Techniques" Aurora, Ohio (11/3/10)

• Fieldstone Farm Therapeutic Riding Center - "Estate Planning for Persons Dying in 2010 and Afterward under the "New" Estate Tax Regime and Tax Effective Charitable Giving Techniques" Chagrin Falls, Ohio (10/29/10)

• OSCPA Accounting Show - "Estate and Income Tax Planning with Commercial and Private Annuities" Cleveland, Ohio (10/28/10)

• Cleveland Metropolitan Bar Association Estate Planning Institute - "Planning for 2011 and Clean-up for 2010" Cleveland, OH (10/26/10)

• AICPA Advanced Estate Planning Conference - "Closing Held Business Succession Planning" Washington, D.C. (7/26/10)

• American Institute of Federal Taxation - "Current Trends for Designing Qualified Plans for Closely Held and Family Businesses" Birmingham, Alabama (6/24/10)

• The Ohio Society of CPAs Members Summit - "Using Grantor Trusts in Effective Succession Planning" Columbus, Ohio (6/17/10)

• National Constitution Center - Audio Conference - "The Care and Feeding of Family Limited Partnerships and Family LL’s" Cleveland, Ohio (5/19/10)

• National Business Institute - "Family Limited Partnerships," Independence, Ohio (5/13/10)

• Society for Financial Services Professionals - "Estate Planning with Annuities" Cleveland, Ohio (3/17/10)

• Ohio Society of CPA's - "Maximizing Cash Flow for Retirement," Canton, Ohio (1/13/10)

• National Business Institute - "Advanced Issues in Business Entity Selection," Cleveland, Ohio (12/8/09)

• National Business Institute - "Advanced Issues in Business Entity Selection," Youngstown, Ohio (12/7/09)

• Ohio Society of CPA's Mega Tax Conference - "Tax Planning for High Net Worth Individuals," Columbus, Ohio (12/3/09)

• 2009 Cleveland Tax Institute - "Tax Relief for Victims of Ponzi Schemes," Cleveland, Ohio (11/5/09)

• Community Foundation of Collier County - "Sale to Grantor Trust and Variations" and "The Care and Feeding of Family Limited Partnerships and Family LLC's," Naples, Florida (10/22/09)

• National Center for Family Business - "Tax Magic," Cleveland, Ohio (10/5/09)

• OSCPA Ohio Accounting Show - "Social Security" and "Succession Planning for Small Business," Cleveland, Ohio (9/23/09)

• AICPA - "Closely Held Business Succession Planning and Caring and Feeding FLP's," Cleveland, Ohio (7/19/09)

• National Business Institute - "Advanced LLC Issues: Mastering Estate Planning Techniques," Akron, Ohio (6/22/09)

• ASPPA Benefits Council of Cleveland - "Roth Ira Vs. Non-Roth Ira/Conversions And Non-Traditional Alternatives To Wealth Preservation," Cleveland, Ohio (6/18/09)

• John Carroll University "The Heights" - "Advanced Planning for the Closely Held Family Business and their Owner Operators," Cleveland, Ohio (6/9/09)

• Society of Financial Planning Services - "Roth Ira Vs. Non-Roth Ira/Conversions And Non-Traditional Alternatives To Wealth Preservation," Cleveland, Ohio (4/22/09)

• Ohio Society of CPAs - "Choice of Entity," Cleveland, Ohio (3/10/09)

• The Ohio Society of Certified Public Accountants - Mega Tax Conference - "Tax Planning for High Net Worth Individuals," Columbus, Ohio (12/11/08)

• NBI - LLC Trends and Developments - "Formation and Operation" and "Understanding Complex Tax Issues," Cleveland, Ohio (12/9/08)

• Kentucky Institute on Federal Taxation - "Creative Tax Consulting for the Closely Held Family Business and their Owner Operators," Louisville, Kentucky (11/18/08)

• Cohen & Company - "Preferred Limited Partnerships" Cleveland, Ohio (11/6/08)

• Institute for Continuing Professional Education - "Sale to a Grantor Trust and Variations" Bucyrus, Ohio (10/8/08)

• Lorman Education Services, The 8 Greatest Estate Planning Techniques - "Sale to a Grantor Trust and Variations," "Advanced Planning for Dynasty Trusts," "The Zeroed Out Grantor Retained Annuity Trust," and "Advanced Estate Planning for the Elderly" Cleveland, Ohio (9/24/08)

• The Ohio Society of CPAs 2008 Cleveland Accounting Show - "Social Security" and "Succession Planning for Small Businesses" Cleveland, Ohio (9/18/08)

• Ohio Society of CPAs - "Choice of Entity" Cleveland, Ohio (8/5/08)

• AICPA Advanced Estate Planning Conference - "Family Limited Partnerships and Family LLC’s" Chicago, Illinois (7/27/08)

• Sterling Education Services Inc., Trust Planning and Drafting Techniques - "Charitable Trusts" Cleveland, Ohio (7/22/08)

• American Institute on Federal Taxation - "Section 529 Plans" and "Section 409A - Overview, Selected Topics and Practical Applications," Birmingham, Alabama (6/18/08)

• Cleveland Bar Association - "Elder Law for the Practitioner: The Tax Man Cometh! Watch out for These Tax Issues," Cleveland, Ohio (6/3/08)

• 36th Annual Jewish Welfare Fund Charitable Tax Seminar - "Baby Boomer Retirement Planning: The Triple Decker Sandwich Squeeze," Cleveland, Ohio (6/2/08)

• American Cancer Society Planned Giving Committee - "Retirement Planning Strategies: How Can You Retire with Enough Money and Ancillary Considerations," Cleveland, Ohio (5/21/08)

• National Business Institute - "Advanced LLC Issues" Akron, Ohio (5/19/08)

More Presentations by Gary A. Zwick...

Professional & Community Associations

• Gary participates in numerous professional and community activities. He is a member of the Advisory Committee of the Small Business Council of America, the ABA Tax Section, the AICPA Tax Division, and the Tax Club of Cleveland. He previously participated in presenting community Estate Planning seminars for the Southwest Community Health Foundation and the Arthritis Foundation.
  
  
• Institute for Creative Living - past President, former member of the Board of Trustees
  
  
• Cleveland Metropolitan Bar Association - General Tax Committee and the Estate Planning, Probate and Trust Law sections

Education

Georgetown University Law Center, LL.M. (Taxation), December 1981
Cleveland State University, J.D., 1979
Kent State University, B.B.A., (Accounting and Finance), December 1976

Licensed to Practice

• Ohio
• U.S. Tax Court
• Federal District and Appellate Courts

Areas of Practice