Ronald F. Wayne

• Administers complex trusts and probate estates in Ohio
• Designs and implements multigenerational family estate and business succession plans
• Represents individuals before the Internal Revenue Service in estate, gift and personal income tax controversies
• Certified by the Ohio State Bar Association as a Specialist in Estate Planning, Trust & Probate Law under guidelines established by the Supreme Court of Ohio’s Commission on Certification of Attorneys as Specialists
• Designated as an Accredited Estate Planner® (AEP)

• In re Estate of Hernton, 164 Ohio App. 3d 306 (9th Dist., Lorain County 2005)

• Cleveland State University Cleveland-Marshall College of Law (J.D., cum laude, 1978)
• Cleveland State University (B.A., magna cum laude, 1974)

Admissions

• Ohio
• New Jersey
• Florida
• U.S. District Court, Northern District of Ohio
• U.S. Tax Court
• U.S. Supreme Court

• Listed in Best Lawyers in America® (2010-2024)
• Recognized in Best Lawyers Business Edition® for Trusts and Estates Law (2015)
• Selected for inclusion in Ohio’s Super Lawyers® (2004-2024), as voted by his peers
• Martindale-Hubbell Peer Review Rating of AV® Preeminent™, which is the highest possible rating in both legal and ethical standards as established by confidential opinions from members of the Bar

• University Hospitals Planned Giving Advisory Committee
• The Lawyers Guild of the Catholic Diocese of Cleveland
• St. Basil the Great Parish Finance and Endowment Committees
• Society of Financial Services Professionals, Board of Directors
• Case Western Reserve University Estate Planning Advisory Council
• Elder Care Matters Alliance, Lifetime Charter Member

• Estate Planning Council of Cleveland, Former Delegate

Associations

• Cleveland Metropolitan Bar Association
  • Probate and Estate Planning Section
• Florida Bar Association
  • Real Property, Probate & Trust Section
• Ohio State Bar Association
  • Elder Law Committee

Presentations:

• Co-presenter "Estate Planning in 2021. Can we just keep this simple, please???", (2021)
• Co-presenter "2020 The Secure Act Deep Dive," (2020)
• Co-presenter "CFPs and JDs-Working Together in the Best Interests of Our Clients," Certified Financial Planners Club (2019)
• "Eight Estate Planning Myths Your Clients Actually Believe are True," OSCPA Cleveland (2018)
• "Ohio Health Care Directives-The Legal Aspects," Cleveland Catholic Community Foundation Annual Seminar (2018)
• "Modification, Private Settlements, and Decanting of Irrevocable Trusts," Estate Planning Council of Cleveland (2018)
• "MythBusters: Estate Planning Edition," Co-Presentation at OSCPA Cleveland Accounting Show (2018)
• "Fixing Broken Trusts.  Can we now fix the 'unfixable'?," Cleveland Metropolitan Bar Association (2017)
• "Modifying Irrevocable Trusts," Akron Bar Association (2017)
• "What to do when the Cocktail Waitress Inherits Everything 2.0; Bulletproofing Your Estate Plan," Akron Tax Club (2017)
• "Introduction to Estate Planning in Ohio for Clergy," Catholic Diocese of Cleveland (2017)
• "All New Inheritance Controversies – What to do When the Cocktail Waitress Inherit Everything 2.0," Ohio Society of CPAs (2016)
• “What Every Lawyer Needs to Know About Ohio's New Domestic Asset Protection Trust,” Lake County Bar Association (2014)
• “Ohio's Legacy Trust,” 27th Annual Carver Financial CLE Update (2014)
• “What You (or Your Parents) Need to Know about Long Term Care,” St Basil Great Estate Planning Seminar (2014)
• “Why Now is the Best Estate Planning Time Ever...Really!,” Ohio CPA Accountancy Show (2014)
• “Why Ohio is a Great State for Estate Planning,” (2014)
• “How & What to Ask Your Parents About Their Estate Planning” Cohen and Company CFO Update (2014)
• “Recent Developments in Ohio Estate Planning And Probate Law,” Ohio CPA Accountancy Show, (2013)
• “Inheritance Controversies: Did Grandfather Really Mean to Disinherit Me?,” Ohio CPA Accountancy (2013)
• “Getting Back to Basics: What Estate Planning Clients Really Care About”
• “What Every Ohio Lawyer Should Know About Florida Law”
• “Elder Law – Taking Control of the Planning Process”
• “Ohio Advanced Probate”
• “Transfer on Death Designations in Real Estate”
• Frequent lecturer on behalf of brokerage houses, insurers and financial planners on topics related to various estate planning and charitable giving techniques
• Ohio 2012 Changes to Trusts, Powers of Attorney and Probate Law," Accountancy Show (2012)
• “Guardianship Alternatives in Ohio - Powers of Attorney and More,” Consortium against Adult Abuse: Legal Interventions in Elder Abuse: How to Make Them Work (2013)
• “Practical Pointers: Update on SB 117 Affecting Trusts, Probate Procedures, Powers of Attorney, and Private Settlement Agreements,” Million Dollar Roundtable Group (2012)
• “Estate Planning during Difficult Times; Why you need to act now,” Barberton Community Foundation (2012)
• “Doubling Your Value to Your 1014 Trustee: Preparing the Annual Report to Beneficiaries under the Ohio Trust Code,” Ohio Accountancy Show (2011)
• “What to do When the Cocktail Waitress Inherits Everything,” Ohio Accountancy Show (2011)
• “Estate and Gift Tax Planning in an Uncertain Environment,” Society of Financial Service Professionals (2011)
• “Update on Estate Gift and Generation Skipping Transfer Taxes and the Role of Trusts and Gifting in Business Succession Planning,” National Tax Conference, University of Akron School of Accountancy (2011)
• “Awards of Attorney Fees in Probate Litigation,” Akron Bar Association, Probate Section (2011)
• “Inheritance Controversies,” Jewish Federation of Cleveland’s 39th Charitable Tax Seminar (2011)
• "The Specter of Undue Influence Against the Elderly," Take a Stand: Consortium Against Adult Abuse (2010)
• “What the 2010 Tax Reform Act means to your estate plan,” Breakfast with Buckingham (2011)
• “Recent Developments in Estate Planning and Trust Law: Forecast for 2009 and beyond,” presented to The National Association of Insurance and Financial Advisors (2008)
• “What Ohio’s New Trust Code Means to You and Your Business,” Presented to The National Association of Insurance and Financial Advisors (2007)
• “Estate and Asset Protection for Physicians,” University of Toledo School of Medicine (2007)

• "New CARES Act: Means Big Changes to Your IRA in 2020," Our Catholic Heritage (2020)
• How SECURE is your estate plan? (January 29, 2020)
• "I like simple things... like leaving a charitable legacy with an IRA!," Cleveland Bar Journal (2019)
• "Flexibility: A key consideration in estate and business planning," Crain's Cleveland Business (April 2018)
• "Five Tips for Selecting a Qualified Estate Planning Attorney," Crain's Cleveland Business (2017)
• Co-Author "How Trump's tax reform proposals might affect charitable giving," Crain's Cleveland Business (2017)
• "How Far Should You Go? Authorizing Trust Creation Under a Durable Power of Attorney," Cleveland Metropolitan Bar Journal (2017)
• Ohio Income Tax: Snowbirds Clipped by Ohio Supreme Court (October 9, 2015)
• FIVE GOOD REASONS WHY OHIO IS A GREAT STATE FOR ESTATE PLANNING (September 11, 2015)
• “Preserving Portability-The Deceased Spousal Unused Exemption Amount-Easier Done Than Said?,” Cleveland Metropolitan Bar Journal (2011, 2012)
• “A Discussion on Living Wills,” Catholic Universe Bulletin (2010)
• “Growing specter of financial abuse of the elderly,” Cleveland Jewish News (2010)
• “Emerging Litigation Trends under the Ohio and Florida Trust Codes or 'Mom always liked you best,” Revisited, Cleveland Metropolitan Bar Association Journal (2009)