- Government Relations
- Trusts, Estates, and Wealth Transfer
- University of Florida Fredric G. Levin College of Law, LL.M., 1976
- The Ohio State University College of Law, J.D., 1972, summa cum laude, Order of the Coif
Ohio State Law Journal, Editor, 1971-1972
- Wittenberg University, B.A., 1969, cum laude
Bar & Court Admissions
Ron is a retired partner in the Vorys Columbus office where he was a member of the tax group and chair of the firm's trusts, estates and wealth transfer subgroup. He has a broad range of experience in federal income and estate tax planning as a result of representation of closely held and family-owned businesses. He has planned and negotiated the sales and acquisitions of corporate and partnership entities and planned for reorganizations, redemptions, and admissions of new members. Ron's practice in personal planning for business owners included development of wills, trusts, insurance planning, grantor retained annuity trusts, qualified personal residence trusts, grantor trusts, charitable trusts and partnership structures.
Ron also has extensive experience in the tax aspects of the oil and gas industry. He served as the chair of the Tax Committee of the Ohio Oil and Gas Association for 15 years in the 1980 – 1990’s. In recent years, this knowledge has assisted clients involved with the exploration and development of the Utica Shale formation in eastern Ohio. Ron has assisted clients on structures that obtain capital gain rather than ordinary income, drafting of tax partnerships with developers, and personal planning for gift and estate purposes.
Career highlights include:
- Assisting a variety of family-owned companies in planning for succession ownership
- Assisting high net worth families in developing and implementing gift and estate planning strategies
Ron is a member of the American Bar Association, the Ohio State Bar Association, The Florida Bar, the Columbus Bar Association and the Ohio Oil and Gas Association. In addition, Ron participates in – and Vorys is an advisor member of – the Family Office Exchange, an authority on matters related to legacy wealth management.
Ron has presented at seminars on requirements for the use of private split dollar insurance agreements.
Ron received his LL.M. from the University of Florida Fredric G. Levin College of Law. He received his J.D. summa cum laude from The Ohio State University College of Law, where he was the editor of the Ohio State Law Journal and a member of the Order of the Coif. He received his B.A. cum laude from Wittenberg University and was a member of Pi Sigma Alpha.
Professional and Community Activities
- The Catholic Foundation, Trustee, 2005-2013; Chair 2012-2013
- Ohio Oil and Gas Association, Member, Tax Committee
Honors & Awards
- Columbus CEO, Top Lawyers in Columbus, 2013-2018
- The Best Lawyers in America, Trusts and Estates, 2009-2019
- The Best Lawyers in America, Tax Law, 1983-2019
- Fellow of the Columbus Bar Foundation since 1985
- Ohio Super Lawyers, Tax, 2004-2006
- Martindale-Hubbell AV Peer Review Rated
- 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.
- 8/14/2013One 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.
- 1/10/2013Vorys partner Ron Rowland participated in the Ohio Oil and Gas Association’s Tax Seminar on January 10.
- 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.
- 8/21/2017Ohio 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.
- 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.
- 11/18/2016On November 1, 2016, the Internal Revenue Service (IRS) issued Notice 2016-66. The Notice designates certain so-called “micro-captive” insurance company transactions as “transactions of interest” for purposes of Treas. Reg. Sec. 1.6011-4(b)(6), Code Sec. 6111, and Code Sec. 6112.
- 10/6/2016IRA charitable rollovers, which first became available in 2006, were made permanent by federal legislation in late 2015.
- 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.
- 5/18/2015Blending of families and the handling of the financial assets brought into a new marriage require estate planning solutions specially tailored to meet the unique circumstances inherent in such situations.
- 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.
- 1/21/2015We hope you and your family enjoyed a happy holiday season. We’re writing to introduce you to a new e-newsletter we will begin publishing next week.
- 3/18/2013Asset protection planners in Ohio will soon have one more arrow in their quivers. Effective March 27, 2013, Ohio law will permit the creation and funding of a domestic asset protection trust.
- 2/8/2013The new year has brought with it several permanent changes to the state and federal estate tax laws. These changes will have a major impact on estates and the terms of estate planning documents on a going forward basis.
- 1/14/2010The federal estate and generation-skipping transfer taxes were repealed effective Jan. 1, 2010.