Matthew B. Lake | Thompson Hine LLP

Focus Areas

Examples of Matthew’s experience include:

Structuring and negotiating the tax aspects of an UPREIT transaction.
Reviewing and revising tax disclosures on several large public note and stock offerings.
Structuring and restructuring S-corporations and negotiating tax provisions for part sale and part investment in private equity buyers.
Structuring and completing numerous like-kind exchanges involving FCC licenses, billboards, rare cars and real estate.
Assisting with and negotiating IRS audit responses for businesses including a medical doctor practice and multi-state janitorial company.
Successfully defending a property valuation complaint for a local school district at the local board of revision and board of tax appeals for the highest valued property in Hamilton County, Ohio.
Filing, prosecuting and negotiating real property tax exemptions for churches, private high schools, colleges, thrift stores, hospitals and continuing care retirement communities, earning refunds in excess of $1 million each in several cases.
Completing a merger of large, well-established nonprofit entities on an accelerated timeframe.
Working with several nonprofit entities to reestablish 501(c)(3), 501(c)(6) and 501(c)(7) tax status and negotiating penalty relief for failure to file tax returns.
Acting as tax counsel for three-member interest substitutions for continuing care retirement community mergers/acquisitions.

Filing successful requests for IRS determination letters regarding the tax status of an 80+ year old charitable trust and a spin-off transaction.

“Ohio Property Tax Increases: The Time to Act is Now,” Thompson Hine Tax Update, October 2023
“Tax Changes in Ohio’s Biennial Budget Benefit Individuals and Businesses Alike,” Thompson Hine Tax Update, July 2023
“Like Kind Exchanges – Advanced Techniques Create Additional Opportunities for Tax Savings”
“IRS MSSP Audit Technique Guide for Farm Hobby Losses Provides Guidance for Both Examiner and Horse Business Owners”
“Passive Loss Rules Defer Deductibility for Active Trade or Business”
“Tax Free Lodging for Qualifying Employees of Horse Related Businesses”
“Employee or Independent Contractor – Factors, Evidence and Warnings”
“Limited Tax Benefits Available to Hobby Owners”