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| Eugene A. Kratus, Member at Weston Hurd LLP |
| Address: The Tower at Erieview 1301 East 9th Street, Suite 1900, Cleveland, OH 44114 |
| Practice:Estate and Gift Taxation; Trusts and Estates; Wills; Probate; Business Succession Planning; Corporate Law |
| Admitted:1976, Ohio; 1979, Florida |
| Law School:Cleveland-Marshall College of Law, J.D., 1976 |
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| Joseph B. Swartz, Member at Weston Hurd LLP |
| Address: The Tower at Erieview 1301 East 9th Street, Suite 1900, Cleveland, OH 44114 |
| Practice:Labor and Employment; Trusts and Estates; Federal Estate and Gift Taxation; Taxation |
| Admitted:1970, Ohio; U.S. Supreme Court |
| Law School:Cornell University, J.D., 1970 |
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| Samuel J. Lauricia, III, Member at Weston Hurd LLP |
| Address: The Tower at Erieview 1301 East 9th Street, Suite 1900, Cleveland, OH 44114 |
| Practice:Taxation; Business Law; Trusts and Estates; Mergers, Acquisitions and Divestitures |
| Admitted:2004, Ohio; U.S. Tax Court; U.S. Supreme Court |
| Law School:Cleveland-Marshall College of Law, J.D., 2004 |
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| Jerrold L. Goldstein, Member at Weston Hurd LLP |
| Address: The Tower at Erieview 1301 East 9th Street, Suite 1900, Cleveland, OH 44114 |
| Practice:Estate Planning; Taxation; Trusts and Estates; Business Organization; Real Estate |
| Admitted:1967, Ohio; 1972, U.S. Tax Court; 1974, U.S. Supreme Court |
| Law School:Case Western Reserve University, J.D., 1967 |
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| Jack W. Abel, Managing Partner at Abel & Zocolo, LPA |
| Address: The Superior Building - Suite 1915 815 Superior Avenue, Cleveland, OH 44114 |
| Practice:Family Law; Divorce; Child Custody; Interstate Child Custody; International Child Custody; Domestic Violence; Personal Injury Law; Divorce Taxation; Probate; Guardianship; Sports Law |
| Admitted:1974, Ohio and U.S. District Court, Northern District of Ohio; 1984, U.S. Supreme Court |
| Law School:University of North Carolina at Chapel Hill, J.D., 1974 |
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| Christopher Alan Johnson, Esq., Member at Tetlow & Johnson |
| Address: Standard Bldg., 1340 Depot St., Cleveland, OH 44116-1741 |
| Practice:Trust, General Practice, Taxation Law, Elder Law & Advocacy, Probate & Estate Planning, Tax |
| Admitted:1978, Ohio; |
| Law School: |
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| William J. Tetlow, Esq., Member at Tetlow & Johnson |
| Address: Standard Bldg., 1340 Depot St., Cleveland, OH 44116-1741 |
| Practice:Trust, Real Property Law, Taxation Law, Elder Law & Advocacy, Probate & Estate Planning, Tax |
| Admitted:1948, Ohio; 2000, New York; |
| Law School:Western Reserve University, Class of 1948, LL.B. |
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| Brenda L. Wolff, Member at Nicola, Gudbranson & Cooper, LLC |
| Address: Republic Building, Suite 1400, 25 W. Prospect Avenue, Cleveland, OH 44115-1048 |
| Practice:Estate planning, Estate administration, Federal and state taxation, Elder law, Guardianships, Special needs planning, Medicaid eligibility |
| Admitted:1994, Ohio; 2001, Massachusetts; |
| Law School:Cleveland Marshall College of Law, Cleveland State University, J.D., 1994 |
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| Bruce L. Waterhouse, Member at Nicola, Gudbranson & Cooper, LLC |
| Address: Republic Building, Suite 1400, 25 W. Prospect Avenue, Cleveland, OH 44115-1048 |
| Practice:General Corporate Counseling, Commercial Relationships and Contracts, Mergers & Acquisitions, Protection of Intellectual Property, Real Estate Transactions, Leasing, Taxation and Litigation, Remediation of Contamination and Cost Recovery, Environmental Compliance, Creditors' Rights |
| Admitted:1982, Colorado; 1988, Ohio |
| Law School:Washington College of Law, American University, J.D., cum laude, 1982 |
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| Richard H. Bamberger, Esq., Partner at Baker & Hostetler LLP |
| Address: One Cleveland Center, 1375 E. 9th St., Ste. 2100, Cleveland, OH 44114-1794 |
| Practice:Labor & Employment, Taxation Law, Tax |
| Admitted:1972, Ohio; |
| Law School:Case Western Reserve University School of Law, Class of 1972, J.D. |
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| Corinne M. Tyler, Counsel at Pierce Stronczer Law, LLC |
| Address: Grand Bay Two 6900 S. Edgerton Road, Suite 108, Cleveland, OH 44141 |
| Practice:Employee Benefits(50%); ERISA; ERISA Compliance; Executive Compensation(50%); Deferred Compensation; COBRA; Disability Benefits; Employee Benefit Taxation; Employee Benefit Trusts; Employee Benefits Litigation; Employee Compensation; Employee Stock Ownership Plans; Equity Compensation; Executive Compensation Taxation; Flexible Benefit Plans; Fringe Benefits; Health Benefits; Multi-Employer Benefits; Multi-Employer Pensions; Non-Qualified Benefits; Pension and Profit Sharing Plans; Pension Fund Investments; Pension Plans; Pension Taxation; Profit Sharing; Qualified Retirement Plans; Retirement Benefit Plans; Taft-Hartley Plans; 401(k) Plans |
| Admitted:1998, Ohio |
| Law School:Cleveland-Marshall College of Law, J.D., cum laude, 1998 |
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| Ronald J. Waldheger, Partner at Waldheger · Coyne A Legal Professional Association |
| Address: Gemini Tower I, Suite 550 1991 Crocker Road, Cleveland, OH 44145 |
| Practice:Health Law(100%); Health Care; Alternative Health Care Delivery; Government Health Care Contracts; Health Care Administration; Health Care Compliance; Health Care Contracts; Health Care Corporate Law; Health Care Facility Licensing; Health Care Facility Regulation; Health Care Finance; Health Care Fraud; Health Care Legislation; Health Care Licensing; Health Care Mergers and Acquisitions; Health Care Privacy; Health Care Reform; Health Care Regulation; Health Care Reimbursement; Health Care Taxation; Health Information Technology; Health Insurance Portability and Accountability Act (HIPAA); Integrated Health Care Delivery Systems; Home Health Care; Long Term Care; Managed Care; Managed Care Contracts; Medical Antitrust; Medical Ethics; Medical Law; Physician Practices; Physicians Contracts; Physicians Licensing; Telemedicine |
| Admitted:1976, Ohio |
| Law School:Georgetown University Law Center, J.D., 1976 |
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| Michael P. Coyne, Partner at Waldheger · Coyne A Legal Professional Association |
| Address: Gemini Tower I, Suite 550 1991 Crocker Road, Cleveland, OH 44145 |
| Practice:Employee Benefits(50); Business Law(20); Trusts and Estates(15); Federal Taxation(15) |
| Admitted:1979, Ohio |
| Law School:Case Western Reserve University Law School, J.D., 1979 Law Review |
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| Bernard L. Karr, Member at McDonald Hopkins LLC |
| Address: Fifth Third Building 600 Superior Avenue, East, Suite 2100, Cleveland, OH 44114 |
| Practice:Business Succession Planning; Estate Planning; Estate Tax Planning and Audit Representation; Probate and Estate Administration; Taxation; Trust Administration |
| Admitted:1973, Ohio; U.S. District Court for the Northern District of Ohio; U.S. Tax Court |
| Law School:The Ohio State University College of Law, J.D., cum laude, 1973; New York University School of Law, LL.M. in Taxation, 1978 |
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| Michael G. Riley, Member at McDonald Hopkins LLC |
| Address: Fifth Third Building 600 Superior Avenue, East, Suite 2100, Cleveland, OH 44114 |
| Practice:Executive Compensation and Governance; Succession Planning; Taxation; Estate Planning; Probate and Estate Administration |
| Admitted:1987, Ohio |
| Law School:Syracuse University College of Law, J.D., 1987; Case Western Reserve University School of Law, LL.M., 1996 |
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| John M. Wirtshafter, Member at McDonald Hopkins LLC |
| Address: Fifth Third Building 600 Superior Avenue, East, Suite 2100, Cleveland, OH 44114 |
| Practice:Executive Compensation and Governance; Employee Benefits and ERISA; Taxation |
| Admitted:1984, Ohio |
| Law School:Case Western Reserve University School of Law, J.D., 1984 |
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| Bridget Cougevan Howard, Associate at McDonald Hopkins LLC |
| Address: Fifth Third Building 600 Superior Avenue, East, Suite 2100, Cleveland, OH 44114 |
| Practice:Healthcare; Mergers and Acquisitions; Taxation |
| Admitted:2006, Ohio |
| Law School:Case Western Reserve University School of Law, J.D., cum laude, 2006 |
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| David M. Kall, Member at McDonald Hopkins LLC |
| Address: Fifth Third Building 600 Superior Avenue, East, Suite 2100, Cleveland, OH 44114 |
| Practice:Business Counseling; Energy; Government Incentives; Multistate Tax Services; Private Equity; REITs; Succession Planning; Taxation |
| Admitted:1993, Ohio |
| Law School:The Ohio State University Moritz College of Law, J.D., with honors, 1993 |
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| Brian J. Jereb, Member at McDonald Hopkins LLC |
| Address: Fifth Third Building 600 Superior Avenue, East, Suite 2100, Cleveland, OH 44114 |
| Practice:Estate Planning; Estate Tax Planning and Audit Representation; Nonprofit; Probate and Estate Administration; Succession Planning; Taxation; Trust Administration; Estate and Trust Litigation |
| Admitted:1983, Ohio; U.S. District Court for the Northern District of Ohio; U.S. Tax Court |
| Law School:The University of Toledo College of Law, J.D., cum laude, 1983 Order of the Coif |
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| Carl J. Grassi, Firm President at McDonald Hopkins LLC |
| Address: Fifth Third Building 600 Superior Avenue, East, Suite 2100, Cleveland, OH 44114 |
| Practice:Commercial Finance; ESOP Transactions; Succession Planning; Taxation |
| Admitted:1984, Ohio |
| Law School:Cleveland-Marshall College of Law, J.D., 1984 |