Kent L. Mann

Practices

• Employee Benefits & Executive Compensation
• Tax

Professional Experience

Kent is senior counsel in the firm's Employee Benefits & Executive Compensation and Tax practice groups. He focuses his practice on qualified pension and profit-sharing plans, including program design, implementation, reporting and disclosure, analysis of compliance issues, and tax aspects of distribution; negotiation and placement of bank owned life insurance; S corporation ESOPs; executive compensation, stock options, and restricted property; employee welfare benefit plans and cafeteria plans; IRA distribution planning; employment tax audits and compliance; corporate reorganizations; purchases and sales of stock and assets; and Ohio taxes.

Education

• Duke University School of Law, J.D., 1976, with honors
• Dartmouth College, A.B., 1973, magna cum laude

• "Retirement Plans Available for all Stages" · Crain's Cleveland Business, November 13, 1995

• "Tax Issues in the Settlement of Employment Litigation", Cleveland Bar Association Labor and Employment Law Seminar, 2000
• "Broad Based Stock Options", Ohio Employee Ownership Center Annual Conference, 2000
• "Employment Tax Matters Relating to Health Care Organizations", National Health Lawyers Association, Tax Planning for Nonprofit Health Care Organizations, 1989
• "How an ESOP Works", National Center for Employee Ownership, 1991
• "Ohio Sales and Use Tax", National Business Institute, Inc., 1993
• "This Distribution Is Too Much, This Distribution Is Too Little, and This Distribution Is Just Right", Cleveland Tax Institute, 1993
• "Developments in Employment Tax Compliance", Ohio Hospital Association, 1993
• "Stock Ownership Plans", The Growth Association Council of Smaller Enterprises, 1996
• "Executive Compensation Planning for the 21st Century", Cleveland Chapter of WEB, 1996
• "Taxability of Medical Negligence Verdicts and Settlements", The Ohio Academy of Trial Lawyers, 1997
• "Drafting the Employee Handbook - Benefit Policies", Ohio CLE Institute, 1997, 1999
• "Current Developments in Employee Benefits", Cleveland Tax Institute, 1997

• Spanish