Publications

Mr. Froling is an associate in the Vorys Columbus office and a member of the tax group.  He has more than 13 years experience with all types of state and local tax issues and in particular, matters involving corporation income/franchise tax, pass through entity tax, commercial activity tax, sales and use tax, personal income tax, trust tax, dealers in intangibles tax, municipal income tax, and unclaimed funds (escheat).

His notable experience includes:

• Representing clients before the Ohio Department of Taxation, the Ohio Board of Tax Appeals, and the Ohio Supreme Court.
• Successfully negotiating numerous multi-year, multi-issue, state and local tax settlement agreements.
• Advising clients on the Ohio tax implications of mergers, acquisitions, and divestitures including related I.R.C. 338(h)(10) elections.
• Advising clients on the application of Ohio’s “anti-pic” corporation income/franchise tax addback statute and related exceptions, deductions, and considerations.

Mr. Froling is a member of the Ohio State Bar Association and the Columbus Bar Association.

Mr. Froling has lectured on state and local tax topics for the Tax Executives Institute (TEI), the Ohio Petroleum Marketers and Convenience Store Association, the Ohio Manufacturers Education Council, and private client seminars.

Mr. Froling received his J.D. and LL.M, Taxation from Capital University Law School and his B.S. from The Ohio State University.

Before joining Vorys, Mr. Froling was a senior manager for KPMG, LLP.  Before joining KPMG, Mr. Froling managed the tax department for Bath & Body Works, Inc.