- Capital University Law School, LL.M., 1997
- Capital University Law School, J.D., 1997
- University of South Florida, B.S., 1992
Bar & Court Admissions
- U.S District Court for the Southern District of Ohio
- United States Tax Court
Michelle is a senior attorney in the Vorys Cincinnati office and a member of the probate and tax group. She has experience counseling clients on general business concerns, estate planning and estate and trust administration. Michelle also focuses her practice on the areas of taxation, including individual, estate and gift, corporate and partnership, and tax compliance. She has represented clients in tax matters before the Internal Revenue Service, the Ohio Department of Taxation and various local tax jurisdictions.
Her notable experience includes:
- Representing fiduciaries incident to probate and trust administration
- Preparation of federal and state estate and estate income tax returns
- Negotiating, drafting and reviewing contracts and business documents such as stock and asset purchase, merger, employment, non-competition and security agreements, promissory notes, assignment and assumption agreements and bills of sale
- Performing due diligence for stock, asset and merger transactions
- Drafting and reviewing documentation relating to business loan transactions and assistance with multi-million dollar credit facility funding transaction for a publicly held client
Michelle is a member of Cincinnati Bar Association and the Ohio State Bar Association. Michelle also participates in – and Vorys is an advisor member of – the Family Office Exchange, an authority on matters related to legacy wealth management.
Michelle received her J.D. and LL.M. from Capital University Law School. She received her B.S. from the University of South Florida.
Professional and Community Activities
- Boy Scouts Troop 55, St. Columban Parish, Committee Chair, 2017-present
- Cub Scout Pack 3050, St. Columban Parish, Committee Chair, 2011-2017; Committee Member, 2010-2011
- Girl Scouts of Western Ohio, Adult Volunteer – Troop 48263, 2013-present
- St. Columban School, Volunteer, 2008-present
- Loveland Youth Soccer Coach, 2008-2009
- Goshen Youth Soccer Coach, 2006-2007
- Children’s Meeting House Montessori, Volunteer, 2007-2011
- 6/20/2017Vorys attorneys Michelle Clemons, Suzanne Galyardt, Colleen Laux and Emily Pan were speakers at the Ohio State Bar Association Estate Planning Seminar on June 20, 2017.
- 6/22/2016Vorys attorneys David Benedetto, Michelle Clemons, Colleen Laux, Mark Noel and Beth Weinewuth were speakers at Ohio State Bar Association’s Basic of Estate Administration on June 22, 2016.
- 6/3/2019Whether you’re planning early for your child’s future or contemplating how your youngest grandchild’s education will be covered after you’re gone, there are several tax-favorable mechanisms for funding growing education expenses.
- 4/16/2019Generally, a trustee is required to provide certain information and accountings to the beneficiary of an irrevocable trust.
- 1/22/2019If you’ve recently updated your estate plan, there may be outstanding tasks that require your attention.
- 12/20/2018In the 2017 Tax Act, the “basic exclusion amount” was doubled from $5,000,000 to $10,000,000.
- 11/15/2018The Tax Cuts and Jobs Act that was signed into law at the end of 2017 made sweeping changes to many laws affecting donors.
- 11/12/2018The significant increase in the federal estate/gift/GST tax exemption amount to $5,000,000 in 2011, which was made permanent in 2013, and then again increased to $11,180,000 in 2017, has substantially changed the focus of estate planning for many clients.
- 10/1/2018Gone are the days of going on vacation to get away. As technology continues to advance, society has not only become increasingly dependent on the ability to remotely handle routine tasks, but also on the capability to deal with more complicated tasks such as reviewing and signing involved legal documents.
- 4/16/2018Family office investment vehicles often are organized as limited partnerships or LLCs treated as partnerships for federal income tax purposes.
- 1/29/2018If you have not looked at your estate plan recently, it’s time to do so.
- 1/18/2018Vorys is pleased to announce it has become an Advisor Member of Family Office Exchange (FOX).
- 12/28/2017On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act of 2017 (referred to herein as TCJA or the Act). Although the most discussed provisions of the Act concern income tax changes, the new tax law also contains provisions that directly or indirectly affect estate planning.
- 11/20/2017The U.S. Tax Court recently determined that the IRS can re-examine the deceased spouse’s estate tax return that reported the unused exclusion, without regard to any statute of limitations.
- 11/9/2017The latest and growing trend for high net worth families involves the formation of a Family Office.
- 10/12/2017It is very satisfying to finally complete your estate plan. Looking over the binder containing copies of your Will, Trust(s), Power of Attorney and ancillary documents, you feel quite accomplished.
- 8/24/2017Client Alert: Dueck. v. The Clifton Club Company, et al. - Ohio’s Eighth District Court of Appeals Recognizes Fiduciary Exception to the Attorney-Client PrivilegeThe Eighth District Court of Appeals surprised many Ohio practitioners this month by applying a fiduciary exception to the attorney-client privilege in Dueck v. The Clifton Club Company.
- 8/21/2017Ohio Court of Appeals Rules That a Beneficiary's Interest in an Irrevocable Trust Is Not Subject to Equitable Division in a DivorceOne of the many reasons that clients consider trusts in their estate planning is to protect assets from the creditors of their beneficiaries.
- 7/6/2017Last Fall, Ohio joined several other states in enacting legislation that permits high net worth families to form their own family trust company, commonly referred to as a private trust company (PTC).
- 5/31/2017Recently, the Ohio Legislature passed House Bill 432, which became effective on April 6, 2017.
- 1/12/2017President-elect Donald Trump has promised major tax reform in 2017. With Republicans retaining majorities in both houses of Congress, there is now a real possibility that the federal estate tax and the generation-skipping transfer (GST) tax may be repealed.
- 12/19/2016Client Alert: Ohio Senate Bill 232: Divorce Terminates Transfer-On-Death Deeds to Ex-Spouses Automatically and Inheritance Rights of the Pre-Gestated and Pre-Conceived are LimitedLast week, Governor Kasich signed into law Senate Bill 232, which makes changes to Ohio’s statutes on intestacy, wills, and trusts.
- 12/6/2016Choosing a trustee is one of the most important and, often times, the most difficult decision for clients when creating a trust.
- 7/18/2016What happens to your Facebook and Pinterest accounts when you die? What about all those photos and documents stored on the Cloud and Google Drive? How about all of your electronic passwords to access your bank accounts, investment accounts and retirement accounts? What about your YouTube channel, iTunes and Bitcoin accounts?
- 5/16/2016Many parents across the country will soon be preparing to take their adult child to college.
- 3/21/2016It is important to regularly review asset titling and ensure such titling is consistent with one’s estate plan.
- 3/21/2016Mr. Smith, a widower, died survived by his three children. At the time of his death, Mr. Smith had the following assets: Residence (valued at $250,000), Checking/Savings Accounts (valued at $50,000) and Investment Account (valued at $600,000).
- 1/19/2016There are several ways in which a disgruntled beneficiary or disinherited heir can challenge a last will and testament or a trust.
- 11/18/2015There are three federal wealth transfer taxes: (1) the estate tax; (2) the gift tax; and (3) the generation-skipping transfer (GST) tax.
- 9/21/2015There are three federal wealth transfer taxes: (1) the estate tax; (2) the gift tax; and (3) the generation-skipping transfer (GST) tax.
- 3/17/2015For decades, estate planners have been using trusts to help their clients save estate taxes.
- 1/26/2015As the new year is in full swing, you may or may not have ditched your resolutions by now.