STEVEN A. MARTIN Position: Shareholder E-mail: sam@bhmlaw.com B.S.B.A., 1981, University of Colorado. M.B.A., 1987, The Ohio State University. J.D., 1988, The Ohio State University. Bar Admissions: Ohio, 1988. Practice Areas: Business planning and tax law; mergers and acquisitions; succession and estate planning for closely-held businesses and their owners. General representation of closely-held corporations and trade associations. Professional Associations: Columbus and Ohio State Bar Associations. American Institute of Certified Public Accountants. The Ohio Society of Certified Public Accountants. Additional Professional Experience: Assistant Professor of Law, Accounting, Finance and Taxation, Capital University School of Management. President, MDS CPA Review Course. Former National Law Editor, Becker CPA Review Course. Former adjunct Professor of Law, Capital University Law and Graduate Center. Former adjunct Professor of Taxation and Estate Planning, College of Financial Planning. Former Columbus Lead Instructor, Becker CPA Review Course. Frequent CLE/CPE seminars and presentations on various legal, accounting and tax topics, including: Professional standards and ethical responsibilities for CPAs; Non-tax and tax aspects of Ohio Business Organizations; LLCs - What You need to Know Before you Advise your Client; Tax Issues Relating to Real Estate Loan Workouts; Estate and Gift Tax Considerations under Chapter 14 of the Internal Revenue Code; Tax Traps for the Unwary, A Hole in Your Corporate Shield -- Responsible Person Liability; The 1993 Revenue Reconciliation Act, Changes Affecting Partnerships and Corporations, Litigation Services Engagements, Ethics and Lobbying Laws, Partnerships -- Tax Traps for the Unwary; Accountancy Law in Ohio, and State Law and Federal Income Taxation issues pertaining to Limited Liability Companies. Selected Professional Publications: (2003) Business Organizations in Ohio (co-authored) The Ohio Society of Certified Public Accountants. Single Member LLCs Now Permitted in Ohio, (co-authored) The Ohio CPA Journal, (1998). "Check-a-box" Final Regs. Simplify Entity Classification (co-authored) Taxation for Accountants, March 1997. Limited Liability Companies and More - An Overview of Senate Bill 74, (1996) by The Ohio Society of CPAs. Proposed "Check-a-box" Regulations, Taxation for Accountants, (co-authored) July 1996. Proposed "Check-a-box" Regulations, Taxation for Lawyers, (co-authored) September/October 1996. "Check-a-box" Final Regs. Simplify Entity Classification for Tax Purposes (co-authored), Warren, Gorham & Lamont, Forms of Business Manual (1996). Senate Bill 74, Expanded Flexibility For Ohio Businesses and Professionals, The Ohio CPA Journal, July 1994. Co-author, Chapter 9 of Prentice Hall's Corporate Law and Practice Treatise on Tender Offers and Takeover Defenses Under Ohio Law. Military Service: U.S. Air Force, 1971-78.