Practice Area & Professional Experience
- Joined the Firm as an associate attorney in 1976 and was elected a partner in 1982.
- Serves as Chair of the Business Practice Group.
- Previous Member of the Board of Directors from 1987-2001.
- Served on the committees which drafted the Ohio statutes establishing a “bright-line” test for residency and authorizing Liability Companies. Mr. Malone continues toserve on the committee that monitors and proposes amendments to the Ohio Limited Liability Company Act.
The Ohio State University College of Law, Columbus, Ohio (J.D., summa cum laude, 1976)
Mount Union College, Alliance, Ohio (B.A., magna cum laude, 1973)
Bar Admissions & Associations
Ohio Bar (1976)
Member: American Bar Association
Member: Ohio State Bar Association (Past Chair, Federal Tax Committee; Member, Ohio Corporate Law Committee)
Member: Akron Bar Association
Fellow: Akron Bar Foundation
Awards & Honors
- Listed in The Best Lawyers in America® (1987 - 2015).
- Named The Best Lawyers in America® 2014 Lawyer of the Year in the Akron area for Tax Law.
- Received special recognition for 20 consecutive years or more as one of The Best Lawyers in America®.
- Recognized as one of Ohio's Super Lawyers® (2004 - 2015), as voted by his peers.
- Recognized in the 2015 Business Edition of Super Lawyers® for Mergers & Acquisitions, and Business & Transactions.
- Recognized in the 2009 Corporate Counsel Edition and the 2011 Business Edition of Super Lawyers® for Mergers & Acquisitions.
Professional & Civic Involvement
Trustee: Akron Community Foundation
Member, Board of Trustees: Ohio Foundation of Independent Colleges
Trustee: Greater Akron Chamber of Commerce
Member: Akron Tax Club
Member: University of Akron Finance Department Advisory Committee
Member: Akron Estate Planning Council
Faculty: The University of Akron College of Law, Business Graduate School and Master of Taxation Program, teaching classes on Mergers and Acquisitions and Partnership Taxation.
Presentations & Publications
He has written articles on various tax subjects including:
“Fisher and Price: The End of Annual Exclusion Gifts of FLP Interests, or Mere Child’s Play?,” Taxes- The Tax Magazine® (October 2011)
"The Use of Short-Term Trusts in Conjunction with Interests in Oil or Gas Properties:
A Practitioners Guide," The University of Akron Law Review and CCH Financial
and Estate Planning Guide.
"Tax Consequences of Purchases of Computer Hardware and Software," The University of Akron Tax Journal
"The Original Issue Discount and Imputed Interest Rules," Ohio CPA Journal
"Estate Planning Aspects of Limited Liability Companies Enhanced," Ohio CPA Journal
Mr. Malone has taught and spoken on a number of subjects, including mergers and acquisitions and federal and state taxation issues, at various universities, colleges and professional organizations, including the University of Akron National Tax Conference and the Cleveland Tax Institute covering topics including:
"Tax Consequences of Sale of a Partnership or Limited Liability Company Interest" br>
"Restructuring Distressed Partnerships and Limited Liability Companies" br>
"Tax Consequences of Options to Acquire Partnership Interests" br>
"Section 199: Intangibles and Partnerships" br>
"Qualifying Gifts for the Annual Exclusion from Gift Tax" br>
"Employment Tax Issues in the Use of LLCs" br>
"Corporate Tax Traps for the Unwary" br>
"Understanding the Fundamental Economics and Tax Aspects of Creating, Operating and Exiting a Partnership" br>
Convertible debt and convertible preferred equity br>