Practice Areas
- Entrepreneurial Business
- Estates, Trusts and Wills
- Business Succession Planning
- Charitable Planning
- Estate and Trust Administration
- Estate and Trust Litigation
- Estate Planning
- Family Business Representation
- Family Law
- Federal Estate Gift and Generation-Skipping Tax Planning
- Income Tax Matters for Individuals and Business Entities
- Retirement Planning
- Mergers and Acquisitions
- Public Companies and Securities
- Tax Law
Concentrations
Federal Income Tax Issues
Industries
Firm Committees
Tax Practice Group, Co-Chair
Bar memberships
- Ohio, 1979
Education
- New York University, LL.M., 1982
- Masters in Taxation
- Graduate Editor, Tax Law Review
- Gerald L. Wallace Scholarship
Martin E. Mooney
Martin is a member of Frost Brown Todd LLC and practices in the corporate and personal planning & family business areas. He has extensive experience representing partnerships, limited liability companies and corporations on issues ranging from formation to exit strategies, including reorganizations, mergers, acquisitions and redemptions. He also has broad experience assisting tax-exempt organizations with respect to federal income tax matters. In addition, he has extensive experience in representing taxpayers before the Internal Revenue Service in private letter rulings, audits and appeals hearing.
Experience
Counsel to North American Properties, Tax advisor to Convergys Corporation (mergers and acquisitions), Mercy Health Partners (low-income tax credits), First Financial Bancorp (mergers and acquisitions)
Tax advisor to several privately-owned clients regarding purchases, sales, formation and operational issues, and exit strategies
Representative Experience
Highlights & Recognitions
- The Best Lawyers in America® 1995-2012
- Selected for inclusion in Ohio Super Lawyers® 2008, 2011, 2012
- AV® Rated, Martindale-Hubbell®
Memberships & Affiliations
- American Bar Association, Committee on Partnerships
- Cincinnati Bar Association, Taxation Section; Past Chairman
- Ohio State Bar Association
- Southwestern Ohio Tax Institute, Past Chairman
Publications
Press Releases
- 44 Frost Brown Todd Attorneys Recognized by Ohio Super Lawyers® and 15 Recognized by Ohio Rising Stars® for 2012
- 41 Frost Brown Todd Attorneys Recognized by Ohio Super Lawyers® and 14 Recognized by Ohio Rising Stars® for 2011
- 145 Frost Brown Todd Attorneys Recognized in Best Lawyers® 2011 Edition
- Hurricane Katrina Tax Relief Bill
Civic & Charitable Organizations
- Pregnancy Center West, Trustee
- St. Xavier High School Boosters, Past President
- Princeton University Ohio Valley Region Alumni Club, Past President
- Princeton University Annual Giving, Regional Chair, 1993-1995
- Clovernook Country Club, Board of Directors, 1991-1993
- St. James Athletic Club, Past President
Published Articles & Seminars
"Section 704(c) Issues-From the Basics to Revenue Ruling 2004-43 and Its Aftermath," 2008, Southwestern Ohio Tax Institute
"LLCs, LLPs and Partnerships: Organization and Operation in Ohio," 2008 Lorman Education Services
Introduction to Tax Law, 2007, "Partnership Taxation"
"Allocation of Profits and Losses" and "Operating Distributions and Payments to Partners," 2005, Lorman Education Services
"Hot Topics in Flow-Through Entity Taxation," 2004, Southwestern Ohio Tax Institute
“Multiple Entity Planning With S Corporations” and “A Primer On S Corporations In Kentucky: Tax and Non-Tax Issues” 2002
“LLCs In Ohio: Counseling Start-Up and Emerging Growth LLCs” 2001, Lorman Education Services
“Family Limited Partnerships and Limited Liability Companies in Ohio,” 2001, National Business Institute
University of Cincinnati-College of Business, Masters Program, Partnership Tax, 2000-present – Instructor
“Equity Interests for Employees in Pass-Through Entities,” 1999, Southwestern Ohio Tax Institute
“Financial Strategies for High Growth Companies – Tax Considerations,” 1998, Cambridge Institute
“Life Insurance Opportunities for Pass-Through Entities,” 1998, Union Central Life Insurance Company
