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 Lev K. Martyniuk
Partner
lmartyniuk@dbllaw.com
(513) 639-7689
(513) 241-4551 (Fax)
Vcard
Lev K. Martyniuk is a partner in the Cincinnati office. He concentrates his practice on corporate, tax, securities and business transactions matters including the merger and acquisition of privately held businesses, principally middle-market ($10MM-$100MM in sales). He selects and forms legal entities to maximize tax efficiencies, negotiates and drafts contracts, and otherwise structures acquisitions/sales/spin-offs/divestitures, etc. to achieve his clients' objectives. He has developed particular knowledge and experience in tax controversy especially in the area of IRS audit of transactions, IRS appeals, and in litigating a number of complex excise tax refund cases. (See Emerald International Corp. v. United States, 54 Fed. Cl. 674 (2002)). Lev also represents issuers of securities in private placements under the '33 Securities Act, and in other federal and state securities compliance matters.
Previously Lev worked for Chemical Bank, New York, New York in its reorganization department handling back-end share exchanges, conversions, stock transfers, share reconciliations and redemptions.
Since joining DBL in the Fall of 2003, Lev has successfully closed:
Multiple Private Placements of Securities in ASC, MRI, Petscan, and Diagnostic Center Ventures (2006, 2007, 2008).
An LBO of a refurbisher and reseller of commercial telecommunications equipment (2006).
A significant affiliation relationship between a major health care provider and a physician practice involving complex regulatory, tax and participation issues (2005).
A sale and "spin off" of a U.S. division of Japanese manufacturer to a U.S. corporate purchaser (2005).
A hospital's sale of a significant equity position in a pre-existing medical service operation to a physician-owned investment vehicle involving securities and regulatory issues (2004).
A type "F" reorganization for $50MM+ real estate development company (2004).
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Areas of Practice
Mergers & Acquisitions
Tax
Corporate Law
Securities
Admitted to Practice
U.S. District Courts, Ohio and Indiana
U.S. Court of Federal Claims
U.S. Court of Appeals, Federal Circuit
U.S. Tax Court
Supreme Court of Indiana
Supreme Court of Ohio
Professional Memberships
Ohio State Bar Association
Federal Circuit Bar Association
U.S. Court of Federal Claims Bar Association
Ukrainian-American Bar Association
American Bar Association, Business and Tax Sections
Education
J.D., The Ohio State University Moritz College of Law (1987)
B.A., Indiana University (Departmental Honors, 1984)
Charitable and Civic Activities
Cincinnati-Kharkiv Sister City Member and Participant
Northern Kentucky International Trade Association Participant/Organizer
IRS, Taxpayer Advocate Panel (2007 - Present), Committees: Area 4 and Forms and Publications
Speaking Engagements
"Overview of Audit and Opinion Letters," Northern Kentucky Bar Association, September 2007
"Legal Aspects of Paperless Billing - Barnes Dennis CPA and DBL & ComputerEase Software Inc. Presentation, October 2007
"General Overview of Intellectual Property Licensing, "Northern Kentucky Bar Association, Business and Tax Section, April 2006
"Legal and Tax Aspects Preparing a Company for Sale," Deters, Benzinger & LaVelle Construction Law Seminar, February 2006
"What Every Business Lawyer Needs to Know About Intellectual Property," Northern Kentucky Bar Association, Business and Tax Section, July 2000.
"LLCs: 'Departure' of Members, Intellectual Property, and Securities Issues," CPA Forum, 2000.
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