Martin E. Mooney

T 513.651.6979
F 513.651.6981
301 East Fourth Street
Great American Tower, Suite 3300
Cincinnati, Ohio 45202

Marty is a member of Frost Brown Todd LLC and practices in the individual and business tax areas.  He has extensive experience representing partnerships, limited liability companies and corporations on issues ranging from formation to exit strategies, including reorganizations, mergers, acquisitions, redemptions, and consolidated return issues.  In addition, he has extensive experience in representing taxpayers before the Internal Revenue Service in private letter rulings, audits and appeals hearing.


Clients include closely-held and publicly traded businesses in need of assistance with significant federal income tax issues.

Tax advisor regarding purchases, sales, formation and operational issues, and exit strategies.

Highlights & Recognitions

  • The Best Lawyers in America® 1995-2019
  • 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

Civic & Charitable Organizations

  • National Underground Railroad Freedom Center, Board of Directors
  • 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

Non-FBT Publications and Events

"Getting a Basis Step-Up without Buying Assets," 2014 Southwestern Ohio Tax Institute

"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, 2000-2006 – 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

Other Contact Info


Coleen Mahoney
T 513.651.6493