Summary

Art is a partner in Hahn Loeser’s Cleveland office and is licensed to practice law in Ohio and Florida. He serves as Co-Chair of the firm’s Estate Planning, Wealth Transfer & Preservation Group and as Co-Chair of the firm’s Fiduciary Litigation practice group. Art is certified by the Ohio State Bar Association as a specialist in Estate Planning, Trust and Probate Law. He focuses on providing creative, cutting-edge estate, tax and business planning advise to business owners and other wealthy individuals, as well as representing individuals, financial institutions and non-profits in estate disputes.

At Hahn Loeser 

Fiduciary Litigation Art's fiduciary litigation practice includes beneficiary disputes over estate and trust administration, will contests and breach of fiduciary duty claims. His services include: prosecuting claims on behalf of the beneficiaries of trusts and wills; defending claims brought against trustees, administrators and executors; representing estates in tax controversy matters; representing parties in contested guardianships; and advising clients through the estate planning and administration process in order to avoid litigation among family members.

Estate Planning Art's estate planning practice includes estate, gift, generation-skipping transfer, charitable, business succession, and family tax planning; drafting of Wills, Trust Agreements, Powers of Attorney and associated documents; education planning; and post-mortem tax planning.

Business Succession Planning Art guides the owners of closely held business through the options and steps for a successful transition, including buy-sell agreements, stock transfer restriction agreements, buy-outs, voting control arrangements, close corporation agreements, operating agreements for limited liability companies and spin-off discounted valuations.

Estate and Probate Settlement Art handles all aspects of estate administration in order to assist a personal representative or trustee with, and provide advice regarding, settlement of an estate, including: probate administration; identification and transfers of probate assets; non-probate asset transfers and claims of beneficiaries of life insurance; annuities and retirement assets; disposition or distribution of real estate and household goods and personal effects; preparation of final individual income tax returns and fiduciary income tax returns for the estate and trust; preparation of federal and state estate and generation skipping tax returns and representation of the estate in any audit of the returns; and post-death planning to minimize estate, gift or income taxes or to address problems in the estate plan.

Insurance Planning Art has extensive experience advising on the role of life insurance in estate planning. He works closely with clients and their insurance advisors to determine the amount, duration, and type of insurance that best suits their needs. He also works closely with them to implement irrevocable life insurance trusts to ensure the preservation of wealth at the next generation, and advises his clients on matters such as the exchange of life insurance policies, split dollar arrangements, and the role of life insurance to fund buy-sell agreements for closely-held businesses.

Domicile Planning Art assists his clients with a number of issues involved with relocating to and establishing a permanent residence in Florida. His services include: advising as to establishing Florida domicile and terminating Ohio domicile, advising as to the potential Ohio estate tax consequences after establishing Florida domicile, advice with regard to Florida's homestead laws, assistance with the closing and settlement on the purchase of a residence in Florida, and the preparation and filing of a Florida Declaration of Domicile and related documents.

Among his accomplishments, Art is listed in the 2010-16 editions of The Best Lawyers in America in the category of  Litigation- Trusts & Estates and Trusts and Estates, in the 2011-17 editions of Ohio Super Lawyers and in the 2009 list of "Ohio Rising Stars" by the same publication.

Credentials

Education

Fordham University B.A., cum laude 1991

 

Case Western Reserve University J.D., cum laude 1996

Bar Admissions

State of Florida

 

State of Ohio

 

U.S. District Court for the Northern District of Ohio

 

U.S. Tax Court