Gary A. Zwick, J.D., LL.M., CPA (inactive), AEP®, Tax and Wealth Management Partner Walter | Haverfield LLP, Cleveland, Ohio Mr. Zwick is a partner in the Tax and Wealth Management practice. His practice areas include all aspects of taxation for middle market entrepreneurs and their families and other high net worth individuals and their families. He received his BBA in Accounting and Finance from Kent State University, his J.D. from Cleveland State University Cleveland-Marshall College of Law, and his LL.M. (Taxation) from Georgetown University Law Center. Before joining Walter | Haverfield LLP in 1997, Mr. Zwick 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. Mr. Zwick is licensed to practice law in Ohio and is admitted to the U.S. Tax Court, the Federal Court for the Northern District of Ohio, and is a Certified Public Accountant. His practice encompasses not only income tax planning, but also estate planning, ERISA, business and individual taxation, Subchapters C&S, mergers and acquisitions, employee benefits and IRS and U.S. Tax Court practice and controversy work. Mr. Zwick also handles criminal tax matters working in conjunction with Ralph Cascarilla, the firm's Managing Partner and former Assistant U.S. Attorney. Mr. Zwick is the principal author of the book Tax & Financial Planning for the Closely-Held Family Business previously published by ALI-ABA, now published by Edward Elgar and is co-author of the book Transferring Interests in the Closely-Held Family Business also published by ALI-ABA. Mr. Zwick is also the author of the Chapter on Section 83 Property Transfers in Exchange for Services in the Lexis Nexis online Tax Encyclopedia. Mr. Zwick has published many feature articles in major tax publications. He is a frequent speaker to other tax professionals, both locally and nationally. He is board certified by the Ohio State Bar Association in federal tax and a former Chair of Federal Tax Specialty Board of the Ohio State Bar Association. Mr. Zwick was an adjunct professor of wealth transfer taxation and estate planning at the Case Western Reserve University School of Law LL.M. Taxation program and an adjunct professor of both tax law and wealth transfer tax at Cleveland State University College of Law. He was selected as Estate Planner of the Year in 2011 by the Estate Planning Council of Cleveland. Mr. Zwick is also an Accredited Estate Planner® as designated by the National Association of Estate Planners & Councils.