- Vanderbilt University Law School, J.D., 2011, Order of the Coif
- Vanderbilt Law Review, Articles Editor, 2010-2011
- The Ohio State University, B.A., 2008, magna cum laude
Bar & Court Admissions
- U.S. District Court for the Southern District of Ohio
- Admitted to practice law only in the states listed above.
Lauren is an associate in the Vorys Columbus office and a member of tax group. She advises clients on a range of federal income tax planning matters. These matters have involved mergers and acquisitions, restructurings, partnerships, LLCs, S corporations, consolidated groups, real estate, intangible and intellectual property, sale/leaseback transactions, cross-border tax planning, financings and public and private securities and debt offerings.
Career highlights include:
- Representing numerous clients in connection with the formation and structure of partnerships, LLCs and joint ventures, including partnerships with tax-exempt and non-U.S. investors;
- Structuring and analyzing numerous mergers, acquisitions and divestitures, including acquisitions with equity rollover features;
- Structuring and documenting numerous tax deferred like-kind exchanges, including reverse and build-to-suit exchanges; and
- Counseling clients on the impact of significant tax law changes.
Lauren has lectured on topics including the tax aspects of real estate leases, the tax aspects mergers and acquisitions, structuring like-kind exchange and qualified opportunity zone investments and the impact of tax reform on real estate businesses and employers. Immediately prior to joining Vorys, Lauren spent two years serving as legal counsel and vice president of strategic development at a small health care technology company. Prior to her time in this role, she worked as a Vorys associate in the commercial and real estate group. Lauren draws upon this non-tax background to situate the role of tax law within the framework of each client’s business goals.
Lauren received her J.D. from the Vanderbilt University Law School, where she was a member of the Order of the Coif. She also served as the articles editor of the Vanderbilt Law Review and the executive problem editor of the Vanderbilt Moot Court Board. She received her B.A. magna cum laude from The Ohio State University, where she was Phi Beta Kappa.
Professional and Community Activities
- Board of Trustees for Worthington Libraries, Trustee, 2016-present; Secretary, 2019; Vice President, 2020
- Board of Directors, Young Catholic Professionals Columbus Chapter, Member, 2018-present
- Finance Committee, St. Peter Roman Catholic Church, 2020-present
- 7/21/2021Vorys Partner Sheila Nolan Gartland was recently named president of the Energy & Mineral Law Foundation (EMLF) at their 42nd Annual Institute.
- 6/11/2021Vorys Advises Worthington Industries, Inc. in Acquisition from Affiliates of MiddleGround Capital, LLCVorys recently advised Worthington Industries, Inc. in connection with the acquisition by its Steel Processing business segment, along with its 55% consolidated joint venture TWB Company, LLC, of certain assets of the Shiloh Industries U.S. BlankLight® business, a provider of laser welded solutions.
- 1/29/2021Vorys, Sater, Seymour and Pease LLP recently advised Worthington Industries, Inc. in connection with the sale by its Pressure Cylinders segment of its oil & gas equipment business to an affiliate of Ten Oaks Group.
- 1/29/2021Vorys Advises Worthington Industries, Inc. with Acquisition of Business Segment from General Tools & Instruments Company LLCVorys recently advised Worthington Industries, Inc. in connection with the acquisition by its Pressure Cylinders segment of General Tools & Instruments Company LLC (General Tools), a provider of feature-rich, specialized tools in various categories including environmental health & safety, precision measurement & layout, home repair & remodel, lawn & garden and specific purpose tools.
- 9/4/2019Vorys recently advised Worthington Industries, Inc. and two of its European subsidiaries in their €91.7 million private placement offering of senior notes.
- 11/14/2018Vorys recently advised Air Transport Services Group (ATSG) connection with its acquisition of Omni Air International, a Tulsa-based services carrier.
- 7/28/2017Vorys, Sater, Seymour and Pease LLP recently advised Worthington Industries, Inc. in connection with its underwritten public offering of $200 million aggregate principal amount of its 4.300% Notes due 2032.
- 11/13/2019On November 13, 2019, the Vorys Cleveland office hosted a program titled, “Tax Strategies for Real Estate Transactions,” in conjunction with Madison Commercial Real Estate Services.
- 10/16/2019The Vorys benefits team hosted the inaugural Vorys Benefits Conferences in Cincinnati on September 11, 2019 and in Columbus on October 16, 2019. These conferences were designed and developed specifically for in-house benefits professionals.
- 2/22/2018Vorys attorneys Joseph Mann and Lauren Fromme presented at the NAIOP Commercial Real Estate Development Association meeting on February 22, 2018.
- 9/27/2021QOF Investment by December 31, 2021 Required to Maximize Federal Qualified Opportunity Zone Tax BenefitsDecember 31, 2021 is the final date for taxpayers to invest in an entity treated as a “qualified opportunity fund” (QOF) and be eligible for all three types of federal income tax benefits available under the qualified opportunity zone (QOZ) program.
- 1/15/2021The Covid-relief act (the Act) signed into law on December 27, 2020 includes a number of provisions meant to juice up the economy amidst the ongoing pandemic.
- 12/28/2020Federal Tax Bulletin: Retroactive Deductibility of PPP-Funded Expenses Included in Federal COVID Relief ActSince the original enactment of the Paycheck Protection Program (“PPP”), the IRS has consistently taken the position that borrowers may not claim a deduction for expenses resulting in the tax-free forgiveness of their loan.
- 11/20/2020Federal Tax Bulletin: IRS Guidance Clarifies Non-Deductibility of PPP-Funded Expenses Where Loan Forgiveness is Reasonably ExpectedPaycheck Protection Program (PPP) borrowers have been waiting for additional guidance on the deductibility of PPP-funded expenses.
- 11/19/2020Client Alert: IRS Guidance Addresses the Impact of M&A Transactions Involving PPP Borrowers on Employee Retention Tax CreditsOn November 16, the IRS provided guidance clarifying the effect of M&A transactions involving target Paycheck Protection Program (PPP) borrowers on a business’s eligibility for the Employee Retention Tax Credit (ERTC).
- 3/27/2020Federal Tax Bulletin: CARES Act Extends Deadline for Payment of 2020 Employer and Self-Employment Social Security TaxThe CARES Act, which was signed into law by President Trump on March 27, 2020, dramatically extends the deadline for employers to make social security tax payments on 2020 payroll.
- 3/23/2020Federal Tax Bulletin: Treasury Issues New Notice on Tax Filing and Payment Deadlines, Eliminating Prior CapsA complete summary of Treasury’s current guidance on the extension of federal income tax payment and filing deadlines is included in this Federal Tax Bulletin.
- 3/20/2020Federal Tax Bulletin: Treasury Extends April 15 Deadline For Making Tax Payments and Filing Tax ReturnsOn Wed., March 18, Treasury released Notice 2020-17 (the “Notice”), which extends the due date for making federal income tax payments that are due on April 15, 2020.
- 1/30/2020On December 19, 2019, two years after the federal Qualified Opportunity Zone (QOZ) program was enacted, the Treasury Department released final regulations providing guidance on how to apply the rules under this program.
- 1/21/2020As part of general federal tax reform in 2017, Congress enacted a provision that required tax-exempt organizations to pay tax on certain amounts paid or incurred for employee parking (the Parking Tax).
- 11/13/2019Time is running out to clearly maximize the tax benefits available under the qualified opportunity zone (QOZ) program.
- 1/2/2019Client Alert: New IRS Guidance Addresses the Tax Cost of Providing Parking to Employees, Even for Tax-Exempt EmployersStarting in 2018, an employer is no longer able to deduct the expense associated with “any parking” provided to employees on or near the workplace.
- 4/16/2018Family office investment vehicles often are organized as limited partnerships or LLCs treated as partnerships for federal income tax purposes.
- 4/11/2018Client Alert: Carried Interests and Investment Management Fees: Certain Tax Reform Changes for Fund ManagersFamily office investment vehicles often are organized as limited partnerships or LLCs treated as partnerships for federal income tax purposes.
- 1/5/2018Beginning in 2018, an individual taxpayer generally may deduct 20% of his or her share of “qualified business income” from a U.S. trade or business operated through a partnership (including an LLC treated as a partnership for federal income tax purposes), S corporation, or sole proprietorship (including an LLC treated as a disregarded entity for federal income tax purposes) (the QBI Deduction).
- 1/2/2018The Tax Cuts and Jobs Act (the “Act”) was signed into law on December 22.
- 12/29/2017The Tax Cuts and Jobs Act (the “Act”) was signed into law on December 22. The Act brings about immediate, sweeping changes to the federal income tax laws, affecting businesses and business owners across all industries. Most provisions of the Act are effective for taxable years beginning after December 31, 2017. Certain provisions, however, are retroactive to September or November of 2017.
- 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).