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Practice Areas
Tax, Estates & Benefits
Corporate & Securities
Education
Cleveland-Marshall College of Law, J.D. (2000)
New York University, LL.M. (200)
Ohio State University, B.A. (1994)
Ohio State University, M.A. (1996)
Admissions
Ohio
U.S. Tax Court Mark S. O'Brien
Associate
Mark S. O’Brien has extensive experience in business transactional and tax planning matters. He combines sophisticated planning concepts with practical approaches to achieve his clients’ goals. Mark has represented clients of all sizes, including public companies, closely held businesses and start-up ventures. His primary area of concentration involves tax issues related to mergers and acquisitions, both domestic and international, but his knowledge and experience extend to all forms of business transactions and tax issues, including:
tax-deferred and taxable mergers and acquisitions involving corporations (both private and publicly traded), partnerships, limited liability companies and other forms of business entities;
corporate restructurings, including spin-offs, split-ups and split-offs;
business formation and choice of entity issues, including the formation of private equity and venture capital funds;
executive compensation issues, including qualified and non-qualified options, phantom stock plans and other deferred compensation arrangements (including arrangements covered by Section 409A of the Code and Section 280G parachute payments);
real property tax issues, including the representation of real estate investment trusts, transactions involving low income housing tax credits and tax-deferred exchanges under Section 1031 of the Code;
international tax issues, including both in-bound and out-bound transactions;
tax controversy matters, both federal and state and local; and
state and local tax issues, including nexus issues. | 