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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 |
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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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| 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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| 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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| Terry W. Vincent, Principal at Brouse McDowell A Legal Professional Association |
| Address: Fifth Third Building 600 Superior Avenue East, Suite 1600, Cleveland, OH 44114 |
| Practice:Taxation; Business Law; Public Finance; Litigation; Nonprofit Organizations Law |
| Admitted:1987, Ohio and U.S. Tax Court; U.S. District Court, Northern District of Ohio |
| Law School:University of Akron School of Law, J.D., 1986 |
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| Susan Millradt McGlone, Associate at McDonald Hopkins LLC |
| Address: Fifth Third Building 600 Superior Avenue, East, Suite 2100, Cleveland, OH 44114 |
| Practice:Business Counseling; Private Equity; Taxation; Mergers and Acquisitions; Commercial Finance; Healthcare; Nonprofit; Securities; Multistate Tax Services |
| Admitted:2006, Ohio |
| Law School:The Ohio State University Moritz College of Law, J.D., magna cum laude, 2006 Order of the Coif |
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| D. J. Young, III, Partner at Young & McCarthy LLP |
| Address: 25125 Detroit Road, Suite 120, Cleveland, OH 44145 |
| Practice:Real Estate; Construction; Class Actions; Complex Litigation; Wills-Trusts-Probate; Trust; Real Property; School; Taxation; Corporate; Business Law; Education & School Law; Estate Planning |
| Admitted:1998, Virginia; 1998, Ohio; 2001, U.S. District Court, Southern District of Ohio; 2008, U.S. District Court, Northern District of Ohio; 2010, Texas; U.S. District Court, Southern District of Texas; U.S. District Court, Eastern District of Virginia |
| Law School:University of Notre Dame, J.D., magna cum laude, 1998 |
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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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| 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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| Mark D. Klimek, Member at McDonald Hopkins LLC |
| Address: Fifth Third Building 600 Superior Avenue, East, Suite 2100, Cleveland, OH 44114 |
| Practice:Taxation; Multistate Tax Services; Healthcare; Nonprofit; Succession Planning; Mergers and Acquisitions |
| Admitted:1993, Ohio |
| Law School:The Ohio State University Moritz College of Law, J.D., 1993 |
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| Jeffrey A. Perlmuter, Partner at Frantz Ward LLP |
| Address: 2500 Key Center 127 Public Square, Cleveland, OH 44114 |
| Practice:Employee Benefits; Estate Planning; Taxation |
| Admitted:1975, Ohio; 1978, District of Columbia (inactive) |
| Law School:American University, J.D.; Georgetown University, LL.M., Taxation |
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| Ralph P. Higgins, Jr., Partner at Frantz Ward LLP |
| Address: 2500 Key Center 127 Public Square, Cleveland, OH 44114 |
| Practice:Estate Planning; Federal Estate and Gift Taxation Law; Probate Law; Trust Administration; Trust Law; Wills |
| Admitted:1980, Ohio |
| Law School:University of Notre Dame, J.D., 1980 |
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| Bernard H. Niehaus, Partner at Frantz Ward LLP |
| Address: 2500 Key Center 127 Public Square, Cleveland, OH 44114 |
| Practice:Estate Planning; Taxation; Real Estate; Municipal Law; Corporate Law; Business Law |
| Admitted:1955, Ohio |
| Law School:Western Reserve University, LL.B., 1955 |
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| Matthew F. Kadish, Partner at Frantz Ward LLP |
| Address: 200 Public Square, Ste. 3000, Cleveland, OH 44114 |
| Practice:Taxation, Estate Planning, Foreign Bank and Financial Accounts (FBAR), Business Law, Estate and Gift Taxation |
| Admitted:1987, Ohio; U.S. Tax Court; 1989, District of Columbia; 1991, Hawaii; 1999, Maryland; |
| Law School: |
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| Bernard I. Agin, Member at Agin and Agin Co. L.P.A. |
| Address: Commerce Park IV, Suite 450 23240 Chagrin Boulevard, Cleveland, OH 44122 |
| Practice:Business Law; Wills; Trusts; Probate and Estate Planning; Personal and Business Taxation; Calculation of Economic Damages; Business Valuations; Injury Cases; Domestic Relations |
| Admitted:1975, Ohio; 1977, U.S. District Court, Northern District of Ohio |
| Law School:Cleveland Marshall College of Law, Cleveland State University, J.D., 1975 |
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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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| Stephen E. Pigott, Member at Cavitch, Familo & Durkin Co., LPA |
| Address: 1300 East Ninth Street, Twentieth Floor, Cleveland, OH 44114 |
| Practice:Business Law; Partnerships and Limited Liability Companies; Taxation; Nonprofit Corporations |
| Admitted:1980, Ohio; 1981, U.S. District Court, Northern District of Ohio; 1985, U.S. Tax Court |
| Law School:The Ohio State University, J.D., 1980 |
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| Thomas M. Cawley, Member at Cavitch, Familo & Durkin Co., LPA |
| Address: 1300 East Ninth Street, Twentieth Floor, Cleveland, OH 44114 |
| Practice:Business Law; Taxation; ERISA; Employee Benefits |
| Admitted:1982, Ohio; 1983, Florida |
| Law School:Case Western Reserve University School of Law, J.D., 1982 |
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| Thomas G. Belden, Member at Cavitch, Familo & Durkin Co., LPA |
| Address: 1300 East Ninth Street, Twentieth Floor, Cleveland, OH 44114 |
| Practice:Business Law; Taxation; Real Estate |
| Admitted:1971, Ohio |
| Law School:Case Western Reserve University, J.D., 1971 |