Gary A. Zwick
Top rated Tax attorney in Cleveland, OhioWalter Haverfield LLP
Practice Areas: Tax, Estate Planning & Probate
Licensed in Ohio since: 1980
Gary has a general tax practice, with emphasis on tax planning for closely-held and family businesses and their owners, and high net worth individuals. This encompasses not only income tax planning, but also estate planning, retirement plans and planning, business and individual taxation, Subchapters C & S, mergers and acquisitions, employee benefits and IRS, and tax court practice and controversy work. Mr. Zwick also handles criminal tax matters working in conjunction with Ralph Cascarilla, our Managing Partner and a former Assistant U.S. Attorney.
Before joining Walter | Haverfield in 1997, Gary, who is also a Certified Public Accountant, spent 21 years in public accounting, including serving for many years as Director of Tax Operations and Head of the Cleveland Office Tax Department for a large regional Bowman 100 CPA firm.
Gary is the principal author of the book “Tax & Financial Planning for the Closely Held Family Business,” published by ALI-ABA, and a co-author of the book “Transferring Interests in the Closely Held Family Business,” also published by ALI-ABA. Both books will continue to be published by Edward Elgar Publishing, beginning in 2019. He has also authored or co-authored over a dozen feature articles for major tax publications including a chapter entitled “Transfers of Property in Exchange for Services – Section 83,” for the Lexis Nexis Online Tax Encyclopedia, published in January 2007. For many years, Gary was the Tax Clinic editor of the August rotation in the Tax Adviser, the AICPA’s national tax publication. He is also a contributor to the ALI-ABA Practice Checklist Manual on Advising Business Clients II and the book, “Golden Opportunities,” by Amy and Armond Budish.
Gary is a frequent speaker, both locally and nationally, on tax subjects, with hundreds of speaking engagements to tax professionals. He is board certified in federal tax by the Ohio State Bar Association and former Chair of the Federal Tax Specialty Board of the Ohio State Bar Association. He continues to serve on the Federal Tax Specialty Board of the Ohio Bar Association. He was an adjunct professor of Wealth Transfer Tax and Estate Planning at Case Western Reserve School of Law and an adjunct professor of Tax Law and Wealth Transfer Tax at Cleveland State University College of Law.
First Admitted: 1980, Ohio
Professional Webpage: https://www.walterhav.com/professional/gary-a-zwick/
- Georgetown University Law Center, LL.M. (Taxation), December, 1981
- Cleveland State University, Cleveland-Marshall College of Law, J.D., December, 1979
- Kent State University, B.B.A. (Accounting and Finance), 1976
- Speeches for the AICPA, ALI-ABA, Ohio State Bar Association, American Institute of Federal Taxation, Ohio and Kentucky Societies of CPAs, Cleveland Metropolitan Bar Association and other similar associations. He has given over 150 speeches to professional groups around the country since 1984.
- Originally published by ALI-ABA in 1999 and updated by pocket part through 2005 the book went out of print partially because ALI and ABA split. In 2019, Edward Elgar Publishing picked up the book and it was updated and went on sale in July 2019. The book is about 600 pages long and discusses all aspects of planning for family businesses and their owner operators and their families. Chapters include creative planning for the business including choice of entity considerations, efficient ways to accomplish succession planning, estate planning for the owners, retirement planning and taxation of the entity itself., Co-author, Tax and Financial Planning for the Closely Held Family Business, Edward Elgar Publishing, Law, Accounting, Financial Planning, Family Business Consulting, 2019
- Fellow, American College of Tax Counsel
- Member of the Ohio State Bar Association Federal Tax Specialty Board, responsible for writing the test for board certification
- In 1993, Gary received the "Article of the Year Award" for his article, "Family Business Consulting," which was published in The Tax Advisor.
- In April, 2011, in honor of his outstanding contributions in the field of estate planning, Gary was selected as the recipient of the 2011 Distinguished Estate Planner Award by the Estate Planning Council of Cleveland.
- In 2005-2007, Gary was named to Worth magazine's list of the nation's "Top 100 Attorneys" in recognition of his expertise in the area of "tax and wealth management"; only 5 or fewer attorneys from Ohio were selected in any of the years in which he was listed.
- Master of Laws in Taxation from Georgetown University Law Center, 1981
- Board Certified in Federal Tax Law by the Ohio State Bar Association
- Certified Public Accountant (inactive as of 2023), although he no longer practices accounting, 2023
- Member of the National Alumni Board for Kent State University, 2016
- Member of The Group, a private national study group for tax and health care issues
- Member of the Advisory Committee of the Small Business Council of America, a lobbying group on issues of interest to middle market entrepreneurs
- Planned Giving Committee of United Cerebral Palsey, Cleveland., 2019
- Formerly on the Board of Trustees of several non-profit organizations
- Super Lawyers: 2004 - 2024
Certificates and credentials
Federal Taxation Law