- Columbia University School of Law, J.D., 1996
Columbia Law Review, staff member, 1994-1995, editor, 1995-1996
- Case Western Reserve University, B.S., 1992, summa cum laude
Bar & Court Admissions
- New York
- U.S. Tax Court
Joseph is a partner in the Vorys Columbus office, a member of the tax group and the head of the federal tax subgroup. He practices generally in the area of federal taxation, including public and private mergers, tax-free and taxable acquisitions and divestitures, partnerships, limited liability companies, S corporations, joint ventures, venture capital, real estate, restructurings, financing and equity transactions. Joseph advises in transactions involving federal New Markets Tax Credits, Historic Tax Credits and Qualified Opportunity Zones. Joseph’s federal practice also includes tax aspects of the oil and gas industry, including divestitures and joint ventures relating to interests in the Utica Shale formation in eastern Ohio.
Career highlights include:
- Structuring and analysis of numerous transactions involving partnerships, limited liability companies, and joint ventures, including entity formation, dissolution, sale, merger, division and restructuring
- Structuring and analysis of numerous transactions involving S corporations and Qualified Subchapter S Subsidiaries
- Structuring and analysis of numerous taxable and tax-free mergers, acquisitions and divestitures
Joseph is a member of the American Bar Association, the Ohio State Bar Association, the Columbus Bar Association and the Ohio Oil and Gas Association. He is also licensed to practice in New York.
Joseph received his J.D. from Columbia University School of Law, where he was a staff member and an editor of the Columbia Law Review. He received his B.S. in electrical engineering summa cum laude from Case Western Reserve University.
Professional and Community Activities
- Ohio Oil and Gas Association, Tax Committee, 2014-present
- 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.
- 6/4/2015Vorys Advises A. Schulman, Inc. in Connection with Acquisition of HGGC Citadel Plastics Holdings, Inc.Vorys recently advised A. Schulman, Inc. in connection with senior secured credit facilities provided by a group of lenders led by JPMorgan Chase Bank, N.A. as Administrative Agent in connection with its acquisition of HGGC Citadel Plastics Holdings, Inc. (Citadel) for the purchase price of $800 million.
- 1/19/2015Vorys recently advised Worthington Industries, Inc. in connection with its acquisition of the business of Rome Strip Steel Company, Inc. for a purchase price of approximately $55.5 million.
- 9/5/2014Vorys, Sater, Seymour and Pease LLP recently advised R.G. Barry Corporation in its sale to MRGB Hold Co., an affiliate of Mill Road Capital.
- 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.
- 7/31/2014Vorys Advises Worthington Industries In Acquisition of Business of James Russell Engineering Works, Inc.Vorys recently advised Worthington Industries, Inc. in connection with its acquisition of the business of James Russell Engineering Works, Inc.
- 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.
- 4/16/2013Vorys, Sater, Seymour and Pease LLP recently advised the Pressure Cylinders segment of Worthington Industries, Inc. in connection with its acquisition of the business of Palmer Mfg. &Tank, Inc., for $113,500,000.
- 1/2/2013Vorys announced that Matthew E. Albers, Tiffany Bingham Briscoe, Daniel J. Clark, Whitney C. Gibson, Robert J. Krummen, Christina M. Lyons, Joseph B. Mann, Timothy B. McGranor, Adam L. Miller, Ariel A. Mullin, William H. Oldach, III, Nicholas M.J. Ray, and Michael J. Settineri have been named partners of the firm.
- 4/9/2019Vorys Partners Joseph Mann and Scott Ziance spoke at a Columbus REALTORS event on April 9, 2019.
- 2/22/2019Vorys hosted its fourth annual Economic Development Incentives Conference on February 22, 2019.
- 2/6/2019Vorys Partners Kelly Bissinger and Joseph Mann, along with co-founder of EquityPlus Avram Fecher, hosted a webinar entitled, “Federal Qualified Opportunity Zones” on February 6, 2019.
- 1/23/2019Vorys Partners Kelly Bissinger and Joseph Mann hosted the complimentary webinar, Qualified Opportunity Zones: What are they and how do they work?, on January 23, 2019.
- 5/24/2018On May 24, 2018, Vorys Partners Joseph Man and Scott Ziance presented at the I-70/75 Economic Development Summit.
- 2/22/2018Vorys attorneys Joseph Mann and Lauren Fromme presented at the NAIOP Commercial Real Estate Development Association meeting on February 22, 2018.
- 2/24/2017Vorys hosted the 2017 Ohio Economic Development Incentives Conference on February 24, 2017 in Columbus, Ohio.
- 2/12/2016Several Vorys attorneys will be speakers at the Ohio Economic Development Incentives Conference on February 12, 2016.
- 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.
- 12/4/2018Client Alert: New IRS Proposed Regulations Under Section 956 Substantially Reduce ‘Deemed Dividend’ Concerns With Respect To The Use Of Foreign Credit Support For US Corporate FinancingsOn October 31, 2018, the Internal Revenue Service and the Department of the Treasury released proposed regulations under Section 956 of the Internal Revenue Code (Proposed Regulations) that, for certain U.S. corporate shareholders, generally undo the “deemed dividend” rules that have applied to foreign corporate subsidiaries for decades.
- 10/31/2018Federal Tax Bulletin: Qualified Opportunity Zones: Proposed Regulations Provide Investors with Guidance on Several Important QuestionsOn October 19, 2018, Treasury issued Proposed Regulations and a Revenue Ruling (together, the Guidance) which address many important QOZ questions, generally in a taxpayer favorable manner.
- 9/10/2018On August 29, 2018, House Speaker Pro Tempore Kirk Schuring introduced a bill (H.B. No. 727) to create a tax credit for investments in Qualified Opportunity Zones.
- 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.
- 7/3/2018In the Summer 2018 edition of Development Incentives Quarterly, read our Top 10 most interesting facts about the Foxconn deal, read a recap of the Ohio Supreme Court decision on what takes priority – a TIF exemption or another exemption, and seven interesting things to know about the City of Columbus' proposed incentives policy.
- 4/19/2018The U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) updated the list of designated Qualified Opportunity Zones on their website to include the designation of 320 Qualified Opportunity Zones in the state of Ohio, as well as additional Qualified Opportunity Zones in Alabama, Delaware, Missouri, Texas and the Northern Marianas Islands.
- 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.
- Spring 2018This article is the first of a series intended to provide developers with an overview of the life cycle of New Markets Tax Credit (NMTC) transactions.
- Spring 2018Vorys third annual Economic Development Incentives Conference – hosted in February – welcomed more than 160 guests from several states across the country.
- 3/23/2018In the Spring 2018 edition of Development Incentives Quarterly, read a Q&A with Chris Chung, CEO of North Carolina’s Economic Development Partnership; learn about strategies for successfully obtaining New Market Tax Credit financing; and see a recap of Vorys’ 2018 Economic Development Incentives Conference.
- 2/19/2018Client Alert: Additional Guidance Available Regarding Selection of “Qualified Opportunity Zones” Ahead of Imminent DeadlineAs part of federal tax reform, Congress created a new program to encourage investment in businesses that are located in low-income communities that are designated as “Qualified Opportunity Zones.” This program creates a new potential source of capital for businesses and real estate developments located in Qualified Opportunity Zones, while at the same time creating a new tax benefit for investors seeking to reduce their tax burden on taxable asset dispositions.
- 2/8/2018As part of federal tax reform, Congress created a new “Qualified Opportunity Zone” program to encourage investment in businesses that are located in low-income communities.
- 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.
- 12/1/2017Joseph Mann, a partner in the Vorys Columbus office and a member of the tax group, authored an article for the OOGA Bulletin (the monthly publication of the Ohio Oil and Gas Association) titled “IRS Announces that Marginal Well Production Credits are Available for 2016 Natural Gas Production.”
- Fall 2017UPDATE: New Effective Date for the Ohio Historic Preservation Tax Credit Certificate Could Cause Delay in Claiming CreditIn order to claim Ohio Historic Preservation Tax Credits (OHPTCs) on a project, a taxpayer must first receive a tax credit certificate (certificate) from the Ohio Development Services Agency (ODSA).
- 11/15/2017In the Fall 2017 edition of Development Incentives Quarterly, read a Q&A with Kenny McDonald, president and chief economic officer of Columbus 2020; learn about how the new effective date for the Ohio historic preservation tax credit certificates could cause a delay in claiming credit; and learn more about what it mean now that Illinois was reinstated and revised the EDGE Tax Credit.
- 8/9/2017In the Summer 2017 edition of Development Incentives Quarterly, learn five more common TIF misconceptions, read about the growing pains municipalities are facing with GASB 77 and find out which Ohio county auditors will complete the required six-year tax appraisal of all properties located in their counties this year.
- 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.
- Spring 2017In order for a development project to be eligible for Ohio state historic preservation tax credits, the director of Ohio Development Services must make a specific award of tax credits to that project.
- 4/10/2017In the Spring 2017 edition of Development Incentives Quarterly, learn five common TIF misconceptions, learn more about the two significant developments related to Ohio Historic Preservation Tax Credits that happened at the end of 2016 and read a recap of the Vorys Ohio Economic Development Incentives Conference.
- 1/2017Joseph Mann, a partner in the Vorys Columbus office and a member of the tax group, authored an article for the OOGA Bulletin titled "Enhanced Oil Recovery Credits and Marginal Well Production Credits: Potential Availability for 2016."
- Fall 2016The federal New Markets Tax Credit (NMTC) program was created in 2000 for the purpose of encouraging investment in businesses and commercial projects, including real estate development, that benefit low-income communities.
- 11/15/2016In the Fall 2016 edition of Development Incentives Quarterly, learn more about Downtown redevelopment districts and about the federal New Markets Tax Credit (NMTC) program.
- 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.
- Summer 2016On July 22, 2016, the Internal Revenue Service (IRS) and Department of Treasury published long awaited temporary and proposed regulations (Regulations) regarding so-called “50(d) income” affecting historic tax credit (HTC) transactions and energy tax credit (ETC) transactions.
- 8/1/2016In the Summer 2016 edition of Development Incentives Quarterly, read about the long sought-after clarification as to whether Community Reinvestment Act credit is available for Historic Tax Credit financed projects and the proposed regulations regarding so-called “50(d) income” affecting historic tax credit transactions and energy tax credit transactions.
- 5/3/2016Client Alert: Proposed Regulations Would Treat Certain Related-Party Debt Instruments Issued on or After April 4, 2016 as Stock for Federal Tax PurposesThe IRS recently issued proposed regulations that, if finalized, would treat debt instruments between related persons as stock under certain circumstances.
- 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.