- University of Notre Dame Law School, J.D., 2018, magna cum laude
- Notre Dame Journal of Law, Ethics & Public Policy, managing editor, 2017-2018
- University of Notre Dame, B.A., 2012
Zachary is an associate in the Vorys Columbus office and a member of the tax and probate group. He practices in the areas of estate planning, estate and trust administration, litigation involving estates and trusts, and representation of tax-exempt organizations.
Prior to joining Vorys, Zachary worked as an assistant attorney general in the Office of the Attorney General of Ohio, taxation section. There he conducted all facets of litigation representing the Ohio Department of Taxation and has practiced before the Board of Tax Appeals, Ohio appellate courts and the Ohio Supreme Court.
Zachary received his J.D., magna cum laude, from the University of Notre Dame Law School where he was the managing editor of the Notre Dame Journal of Law, Ethics & Public Policy, research assistant in jurisprudence, and teaching assistant in property law. He received his B.A. from the University of Notre Dame, where he was an All-American and Academic All-American member of the men’s rowing team.
Professional and Community Activities
- Red Herring Productions, Board Chair
- 10/27/2020Here Today, Gone in 2026 – Or Maybe 2021! - Planning to Use Estate, Gift and GST Tax Exemptions in 2020The transfer tax system (estate, gift and generation-skipping transfer taxes) taxes transfers during lifetime and at death, which, in effect, exceed a set exemption amount.
- 6/2/2020During life, parents can generally broker and manage the use of the vacation home among their children and extended family with ease – or at least with a sense of clear control and geniality. But what about when mom and dad are gone?
- 5/6/2020Regardless of how higher education institutions decide to proceed with classes this fall, it is clear that this pandemic has caused many parents to consider certain legal aspects relating to their adult, college-bound children.
- 4/13/2020IRS Postpones Due Date for Filing and Payment of Federal Estate (and Generation-Skipping Transfer) Taxes, Expands Extension of Other Filing DeadlinesThe Internal Revenue Service (IRS) has announced that the due date for certain taxpayers filing Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, and/or making payments of federal estate and generation skipping transfer tax is automatically extended until July 15, 2020.
- 4/3/2020Current economic conditions now provide a unique opportunity to avoid the payment of federal gift and estate taxes on asset transfers to children, grandchildren or other beneficiaries.
- 4/3/2020IRS Postpones Due Date for Filing of Gift Tax and Estate and Trust Income Tax Returns and for Payment of TaxThe IRS has announced that the due date for filing Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and making payments of federal gift and generation-skipping transfer tax is automatically postponed to July 15, 2020.
- 1/27/2020In late December, 2019, the “Setting Every Community Up for Retirement Enhancement Act,” or the “SECURE Act,” was enacted.