Phone: 216.736.7207 Fax: 216.621.6536

Overview

Peggy serves as one of KJK’s leading experts in taxation, public and private finance, non-profit law, general corporate law, economic development, public law and real estate. Her clients include businesses, non-profit organizations and governmental entities.

With a unique combination of training in law, accounting and finance, Peggy brings precise attention to detail to even the most sophisticated and complex cases. Peggy represents public issuers, non-profit organizations and underwriters in the areas of public finance and public law. She has represented clients serving as bond counsel, issuer counsel and borrower counsel.  For governmental entities, Peggy also provides counsel regarding continuing disclosure requirements, ethics laws, annexation, public meeting and public records laws, tax levies, special assessments, real estate, election law issues and more.

Peggy advises businesses on issues of structuring and capital formation, governance and operations, executive compensation, acquisitive and divestiture transactions, mergers and reorganizations, succession planning and dissolution. She advises clients in international, federal, state and local tax planning and controversy matters. She has significant experience in drafting the most complex partnership, LLC and other similar corporate agreements. For foundations and non-profit organizations, Peggy provides assistance with formation, obtaining federal tax-exempt status, operation and dissolution.

Peggy formerly served as the Village Solicitor of Hartville, Ohio. Outside of her legal work, Peggy is an equestrian and enjoys spending time with her friends hiking.

Education

  • Case Western Reserve University School of Law, LL.M. in Taxation, 2000
  • Case Western Reserve University School of Law, J.D., 1999, cum laude
  • Walsh University, B.A. in Accounting, 1996, summa cum laude

Civic Involvement

  • Village Solicitor of Hartville, Ohio, 2002

Professional Affiliations

  • Cleveland Metropolitan Bar Association
  • Cleveland Tax Club
  • National Association of Bond Lawyers
  • University of Akron, Adjunct Faculty, Master of Taxation (MTax), 2006-2008

Bar/Court Admissions

  • Ohio State Courts
  • U.S. Tax Court

Presentations & Publications

  • Frequent speaker to professional and non-profit organizations on tax matters, partnerships and limited liability companies, annexation, non-profit director governance requirements, and other topics

Representative Experience

  • Prepared the Cleveland 2016 Host Committee Inc.’s exemption application to obtain 501(c)(3) tax-exempt status as part of the city’s bid to host the 2016 Republican National Convention, which was approved in only 12 days
  • Drafted operating agreements for private equity holding companies in connection with a $30 million acquisition and for real estate joint venture with capital of more than $300 million
  • Preparing dozens of applications for 501(c)(3) status
  • Preparing numerous IRS private letter rulings
  • Regularly handling tax issues unique to tax-exempt organizations including unrelated business taxable income, private benefit and inurement, excise taxes applicable to excess benefit transactions and excise taxes and special rules applicable to private foundations
  • Structuring, implementing and maintaining economic development initiatives, including tax increment financing, JEDDs, CEDAs and other governmental financial incentives
  • Drafting legislation and contracts and establishing tax increment financing program for political subdivisions
  • Established a tax-exempt, non-profit corporation to act as a regional council of governments