- New York University School of Law, LL.M. in Taxation, 1989
- Stanford Law School, J.D., 1984
Stanford Journal of International Law, Managing Editor, 1983-1984
- Cornell University, A.B., 1981, cum laude
Bar & Court Admissions
- New York
- U.S. Claims Court
- U.S. Tax Court
Dan is a partner in the Vorys Columbus office and a member of the tax group. He served for many years as the head of the firm’s Federal Tax subgroup. His tax practice includes mergers, acquisitions, divestitures, partnerships, LLCs, joint ventures, S corporations, real estate, restructurings, workouts, venture capital, business planning, executive compensation, financing and equity transactions, international transactions and tax controversies. In addition to his tax practice, Dan also (i) regularly represents clients in organizing and operating LLCs, partnerships and other joint ventures and (ii) has provided extensive counsel to family office clients. He has experience working in French, German and Italian.
Career highlights include:
- Providing tax advice to over 1,000 clients (ranging from Fortune 50 corporations to closely held businesses and individuals)
- Structuring hundreds of mergers, acquisitions and divestitures
- Structuring hundreds of partnerships, LLCs and joint ventures
- Structuring dozens of like-kind exchanges under Section 1031, including non-simultaneous, reverse, build-to-suit and leasehold exchanges
- Obtaining SEC exemptive orders for a family office under the Investment Company Act and the Investment Advisers Act
Dan is a member of the American Bar Association, the Ohio State Bar Association and the Columbus Bar Association. He is also licensed to practice in New York.
Dan has lectured on the tax aspects of mergers and acquisitions for the Columbus Tax Conference, the Business Tax Subcommittee of the Columbus Bar Association and the Capital Tax Club.
Dan received his LL.M. in Taxation from New York University School of Law and his J.D. from Stanford Law School, where he was the managing editor of the Stanford Journal of International Law. Dan received his A.B. cum laude from Cornell University and was a College Scholar.
Honors & Awards
- The Best Lawyers in America, Columbus Tax Law "Lawyer of the Year," 2020
- Columbus CEO, Top Lawyers in Columbus, 2010-2015, 2017-2018
- The Best Lawyers in America, Tax Law, 2001-2020
- Fellow of the Columbus Bar Foundation since 2006
- Martindale-Hubbell AV Peer Review Rated
- 8/15/2019One hundred and thirteen lawyers from Vorys, Sater, Seymour and Pease LLP were recently selected by their peers for inclusion in The Best Lawyers in America® 2020.
- 8/15/2019Twelve Vorys attorneys have been named 2020 Lawyers of the Year by Best Lawyers. Each year, only a single lawyer in each specialty in each community is honored as the “Lawyer of the Year.”
- 11/14/2018Vorys recently advised Air Transport Services Group (ATSG) connection with its acquisition of Omni Air International, a Tulsa-based services carrier.
- 8/15/2018One hundred and thirteen lawyers from Vorys, Sater, Seymour and Pease LLP were recently selected by their peers for inclusion in The Best Lawyers in America® 2019.
- 8/17/2017One hundred and eight lawyers from Vorys, Sater, Seymour and Pease were recently selected by their peers for inclusion in The Best Lawyers in America® 2018.
- 3/28/2017This year, 54 Vorys attorneys were listed in the 2017 Columbus CEO “Top Lawyers” List.
- 8/15/2016One-hundred and eleven lawyers from Vorys, Sater, Seymour and Pease were recently selected by their peers for inclusion in The Best Lawyers in America® 2017.
- 8/17/2015One-hundred and eighteen lawyers from Vorys were recently selected by their peers for inclusion in The Best Lawyers in America® 2016.
- 8/18/2014One-hundred and ten lawyers from Vorys, Sater, Seymour and Pease were recently selected by their peers for inclusion in The Best Lawyers in America® 2015.
- 8/11/2014Vorys recently advised Insight Bank on its sale to First Financial Bancorp, the parent holding company of First Financial Bank, National Association.
- 8/1/2014Vorys Advises Worthington Industries In Acquisition of Business of Midstream Equipment Fabrication LLCVorys recently advised Worthington Industries, Inc. in connection with its acquisition of the business of Midstream Equipment Fabrication LLC for a purchase price of $40 million.
- 8/14/2013One hundred and eleven lawyers from Vorys, Sater, Seymour and Pease were recently selected by their peers for inclusion in The Best Lawyers in America® 2014.
- 7/22/2013Vorys recently advised Salt Run Capital, Inc. in connection with its sale of The Oxford Oil Company, LLC to Eclipse Resources I, LP.
- 8/23/2012One hundred and twenty-six lawyers from Vorys were recently selected by their peers for inclusion in The Best Lawyers in America® 2013.
- 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.
- 8/21/2018Federal Tax Bulletin: Prompt Action Urged for LLC and Partnership Agreements that Do Not Yet Address New Partnership Audit RulesNew rules effective for partnership taxable years beginning after December 31, 2017 dramatically alter the rights and obligations of partnerships (including LLCs treated as partnerships for tax purposes) and partners, in connection with IRS partnership audits and resulting tax assessments.
- 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).
- 6/30/2017Client Alert: Proposed Regulations Confirm Broad Scope of New Partnership Audit Rules, Affecting Partnerships and LLCs Treated as Partnerships - Is Your Operating Agreement Ready?The IRS has issued proposed regulations that implement the “centralized partnership audit regime” recently enacted by Congress.
- 11/14/2016Client Alert: Recent Changes to Federal Partnership Tax Rules Eliminate Usefulness of Bottom-Dollar Guarantees and Reduce Effectiveness of Debt-Financed Distributions to Avoid Disguised Sale TreatmentHow partnership liabilities (including liabilities of a limited liability company treated as a partnership for tax purposes) are allocated among its partners is important.
- 12/1/2015Client Alert: New Partnership Audit Rules Impose Federal Income Tax Liability Directly on Partnerships/LLCsIn November, 2015, as part of the Bipartisan Budget Act of 2015, new rules were enacted governing partnership audits and assessments by the IRS.
- 8/6/2015Pursuant to recently enacted legislation, filing deadlines for federal partnership information returns (Form 1065), S corporation information returns (Form 1120S) and C corporation income tax returns (Form 1120) have been changed.