Attorneys

Harlan practices in the areas of estate planning, probate and trust administration, and Ohio tax appeals. He is an Ohio State Bar Association Certified Specialist in Estate Planning, Trust and Probate Law. He administers trusts and estates with a wide range of tax and probate issues. Harlan has extensive experience with dynasty trusts, asset protection strategies, generation skipping trusts, life insurance irrevocable trusts, family limited partnerships, planning for non-traditional families and charitable giving.

Harlan also represents clients before Ohio Board of Tax Appeals, Ohio Department of Taxation, and county Boards of Revision concerning estate, real property, personal property, sales and use tax issues. He assists clients in tax strategies, including planning for Ohio's new commercial activity tax. He represents Crew Stadium on tax matters, including passage of new legislation to exempt the stadium from real property tax.

Harlan is a certified public accountant (inactive) and is licensed to practice law in the U.S. Tax Court, Florida and Ohio. He has achieved a Martindale-Hubbell AV peer review rating and has twice been named an Ohio Super Lawyers Rising Star by Law & Politics magazine.

Education

University of Florida College of Law (LL.M. in Taxation, 1995)

University of Dayton School of Law (J.D., 1994; cum laude)

Miami University (B.S. in Accounting, 1989)

Practice Areas

Business Succession and Wealth Transfer Planning

Charitable Tax Planning

Elder Law

Estate and Gift Taxation

Estate Administration

Estate Planning

Guardianships

Living Wills

Powers of Attorney

Probate and Estate Administration

Personal and Real Property Taxes

State and Local Taxation and Appeals

Sales and Use Taxes

Taxation Planning and Appeals

Trusts

Wills

Bar Admissions

Ohio

Florida

U.S. District Court, Southern District of Ohio

United States Tax Court

Noteworthy Matters

Part of the first class designated as a Certified Specialist in Estate Planning, Trust and Probate Law by the Ohio State Bar Association.

Extensive estate planning and business succession work, including gifting strategies, life insurance trusts, dynasty trusts, family limited partnerships, qualified personal residence trusts, grantor retained annuity trusts (GRATs), charitable giving, and planning for non-traditional families.

State and local tax matters, including representing Crew Stadium on tax matters, including passage of new legislation to exempt the stadium from real property tax.

Frequent lecturer on estate planning and tax topics.

Chairman of the Probate Court Committee of the Columbus Bar Association

Memberships and Community Involvement

Certified Specialist in Estate Planning, Trust and Probate Law by the Ohio State Bar Association

Ohio State Bar Association (Estate Planning, Trust and Probate Law Section)

Florida State Bar Association

Columbus Bar Association

Chairman, Probate Court Committee

Columbus Estate Planning Council

Columbus Jewish Foundation

Member, Board of Trustees and Executive Committee

Chairman, Legal and Tax Advisory Committee

Member, Professional Council, The Columbus Foundation

BalletMet, Planned Giving Council

Institute for Professionals in Taxation (IPT),

Affiliate Member, Property Tax

Affiliate Member, State and Local Income Tax.

Pro-bono attorney, Low Income Taxpayer Clinic, Ohio State Legal Services Association

Certified Public Accountant, Ohio (currently inactive)

Honors/Awards

Martindale Hubbell, AV Rating

Ohio Super Lawyers - Rising Star, Named by Law & Politics magazine, 2005 and 2006

Leave a Legacy Professional Advisor Award, 2001

Website Articles

Snowbirds Come Home: Tax Policy Revision Intended To Reverse

2006 Estate and Gift Tax Update

Unique Estate Planning Issues for Same-Sex or Unmarried Couples