150 E 4th St #4
Cincinnati, OH 45202-4018

P 513-629-9498

Bar Admissions

  • Ohio
  • United States Tax Court

Michael L. Iannitti

Associate

Michael L. Iannitti’s primary practice areas include commercial transactions, business planning, and corporate governance. He has represented clients in all stages of business development, from selection and formation of new business entities, to the purchase and sale of local businesses, to succession planning. Michael has considerable experience in mergers and acquisitions, private placement securities offerings, commercial real estate transactions, and tax-free corporate reorganizations with values ranging from $50,000 to $15 million.

Michael has diligently advised and advocated for a variety of clients, including established family businesses, national corporations, non-profit organizations, and rising entrepreneurs. He works closely with his clients to ensure each transaction is tailored to best accomplish their goals. His accounting background imparted a unique understanding of his clients’ business objectives and financial considerations. Michael also provides guidance on tax planning and compliance for individuals, trusts, and businesses and has evaluated the tax implications of various business transactions and asset protection strategies.

Michael received his J.D. from Case Western Reserve University, graduating in the top 15% of his class. He was an editor of the Case Western Reserve Law Review and received awards for coursework in Mergers & Acquisitions and Wills & Trusts. During law school, he clerked at a law firm in Westlake, Ohio, where he participated in research and document review for business and tax planning. Michael is also a lifelong resident of Cincinnati.

Education

  • Case Western Reserve University School of Law (J.D., magna cum laude)
  • Case Western Reserve University (B.S., Accounting)

Significant Representations

  • Assisted in representation of sellers in $15 million sale of pathology business to venture capital firm and corporate reorganization under Section 368(a)(1)(F) of the Internal Revenue Code.
  • Represented offering company in connection with multi-year interstate private placement offering to key employee under Section 504 of Regulation D.
  • Prepared and implemented corporate reorganization under Section 355 of the Internal Revenue Code involving acquisition of multiple subsidiaries by parent holding company and subsequent spin-off of subsidiaries under new ownership structure.
  • Participated in $7.4 million stock purchase by key employee of engineering services business structured as a deemed asset sale under Section 336(e) of the Internal Revenue Code.
  • Successfully represented property owner in commercial real estate valuation dispute and hearing before Montgomery County Board of Revision resulting in a $200,000 valuation reduction.

Articles, Publications & Lectures

Penalty Tax on Corporate Compensation

Community Involvement

  • Cincinnati Bar Association
  • Edge Teen Center, Board of Directors (former)

Practice Areas

  • Commercial Real Estate
  • Corporate and Business
  • Mergers and Acquisitions
  • Securities Law
  • Shareholder and Securities
  • Tax Planning and Compliance