Overview
The use of business structures designed to take advantage of flexible “pass-through” tax benefits afforded to certain entities under federal and state tax laws has increased significantly in recent years. This has resulted in the need for transactional attorneys capable of addressing the unique organizational and tax issues faced by partnerships, limited liability companies, joint ventures, and their partners and members.
Calfee attorneys are experienced in all phases of the formation, capitalization and fundraising, taxation, and governance of partnerships, limited liability companies, and joint ventures. Our attorneys have the experience and knowledge needed to assist in creating and managing businesses structured as partnerships, LLCs, and joint ventures in order to most effectively meet their needs and goals.
Professionals
Professionals
Experience
Experience
- Represented promoters of private equity/venture capital funds that raised in excess of $500 million in investment capital during the past three years.
- Designed and documented joint venture arrangements between major national real estate investment fund and its management advisers, providing parties with desired tax benefits and decision‑making flexibility.
- Formed numerous “fund-of-funds” entities for investment advisory firms, permitting the clients of such firms to invest in investment funds and ventures not otherwise accessible to them.
- Represented Cleveland Tomorrow in connection with the formation and capitalization of three development partnerships that have provided funding for significant Cleveland development projects, including Gateway, the Rock & Roll Hall of Fame, Browns Stadium, and over 25 downtown and neighborhood retail and housing projects.
- Counseled clients regarding the formation of numerous family partnerships and LLCs, including handling of tax issues and documentation requirements.
- Structured and documented complex partnership distribution and contribution program to enable partners of real estate partnership to take advantage of tax‑deferred exchange provisions.
News & Events
News
- Ohio Super Lawyers,
- Law360 Insurance Authority,
- Law360 Insurance Authority,
- Crain’s Cleveland Business,
- Law360 Insurance Authority,
- The Legal 500 United States 2026 Guide,
- Chambers USA 2026 America's Leading Business Lawyers,
- IAM,
- Thomson Reuters Practical Law,
- Law360 Insurance Authority,
- Law360 Insurance Authority,
- Law360 Insurance Authority,
- Insurance Journal,
- Law360 Insurance Authority,
- Law360 Insurance Authority,
- Law360 Insurance Authority,
- Cincinnati Magazine,
- Ohio Super Lawyers,
- Law360 Insurance Authority,
- Law360 Insurance Authority,
- Best Lawyers® ,
- The International Financial Law Review,
- Thomson Reuters Practical Law,
- Crain's Cleveland Business,
- Law360 Insurance Authority,
- Ideastream Public Media,
- The Best Lawyers in America, 2026 edition,
- Law360 Insurance Authority,
- Law360 Insurance Authority,
- Law360 Insurance Authority,
- Columbus Jewish News,
- Law360 Insurance Authority,
- Law360 Insurance Authority,
- Chambers USA 2025 America's Leading Business Lawyers,
- Law360 Insurance Authority,
- Law360 Insurance Authority,
- Law360 Insurance Authority,
- Law360 Insurance Authority,
- Washington Examiner,
- Corporate Counsel,
- Law360 Insurance Authority,
- Law360 Insurance Authority,
- Crain's Cleveland Business,
- Law360,
- Law360 Insurance Authority,
- Law360 Insurance Authority,
- Ohio Super Lawyers,
- Business Insurance,
- American Health Law Association's Health Law Weekly,
- Law360 Insurance Authority,
- Best Lawyers® ,
- The Best Lawyers in America, 2025 edition,
- The International Financial Law Review,
- Chambers USA 2024 America's Leading Business Lawyers,
- 05.02.2024
- Law360,
- World Trademark Review 1000,
- Ohio Super Lawyers,
- Crain's Cleveland,
- Best Lawyers® ,
- The Best Lawyers in America, 2024 edition,
- The International Financial Law Review,
- Chambers USA 2023 America's Leading Business Lawyers,
- Law360 Insurance Authority,
- Crain's Cleveland Business,
- Cincy Magazine,
- The A Game: An Adcom Podcast,
- World Trademark Review 1000,
- Cleveland Jewish News,
- Crain's Cleveland Business,
- Ohio Super Lawyers,
- Business Insurance,
- Crain's Cleveland Business,
- The International Financial Law Review,
- Columbus CEO,
- Claims Journal,
- The BTI Consulting Group, Inc.,
- The BTI Consulting Group, Inc.,
- Cincy Magazine,
- Crain's Cleveland Business,
- Cleveland Metropolitan Bar Journal,
- Claims Journal,
- Law360,
- Ohio Super Lawyers,
- U.S. News & World Report and Best Lawyers®,
- Cleveland Metropolitan Bar Journal, October 2021
- The Best Lawyers in America©,
- Claims Journal,
- Chambers High Net Worth 2021 Guide,
- Benchmark Litigation,
- Crain's Cleveland Business,
- It's About You WKYC-TV,
- Chambers USA 2021: America's Leading Business Lawyers,
- Energy Law360,
- Law.com,
- Business Insurance and Claims Journal,
- NEOtrans Blog,
- The BTI Consulting Group, Inc.,
- Calfee's James Sullivan Featured in Two Articles Discussing COVID-19 Business Interruption InsuranceClaims Journal and Carrier Management,
- Cincy Magazine,
- World Trademark Review 1000,
- U.S. News & World Report and Best Lawyers®,
- Benchmark Litigation,
- MCM Capital,
- The Best Lawyers in America©,
- Queen City Angels,
- Workers' Compensation Emerging Issues Analysis,
- U.S. News & World Report and Best Lawyers®,
- The International Financial Law Review,
Events
- Cleveland, Ohio,
- Cleveland, Ohio,
- Columbus, Ohio,
- Cincinnati, Ohio,
- Columbus, Ohio, February 10-11, 2026
- Union Hall, Cincinnati, Oct 6-9, 2025
- ABA Forum's Fall Conference, Louisville, Kentucky,
- Cincinnati Regional Chamber,
- Cincinnati, Ohio,
- Webinar,
- Columbus, Ohio,
- Calfee's Columbus Office,
- Webinar,
- Savannah Center Cincinnati | 5533 Chappell Crossing Blvd, West Chester Township, OH 45069,
- The Union Club of Cleveland | 1211 Euclid Avenue, Cleveland, OH 44115,
- Webinar,
Alerts
- Will Companies Get a Reprieve From U.S. Tariffs With Latest U.S. Court of International Trade Order?
- President Hits the “Pause” Button on the FCPA, Setting New Priorities and Promising Revised Guidance
- President Biden Signs Sweeping Executive Order on the Use and Development of Artificial Intelligence
- Kentucky Judge Blocks Federal Contractor Vaccine Order for Employers in Kentucky, Ohio and Tennessee
Blog Posts
- Calfee Connections,
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- Reap What You Sow? How Businesses Storing Consumer Data Could Be at Risk for a Cybersecurity Breach.Calfee Connections,
- Calfee Connections,
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Industry/Sector Contacts
Related Industries/Sectors
- Construction
- Education
- Energy and Utilities
- Entrepreneurs and Emerging Companies
- Food and Beverage
- Gaming and Hospitality
- Health Care
- Individuals and Families
- International
- Manufacturing and Industrial
- Medical Devices, Pharmaceuticals & Life Sciences
- Private and Family-Owned Businesses
- Public Companies
- Real Estate
- Retail and Consumer Products
- Software and Information Technology
Related Practices
- Appellate Proceedings Litigation
- Business and Fund Formation
- Business Restructuring and Insolvency
- Commercial Contracts
- Commercial Lending
- Compliance / Regulatory Services
- Construction Law
- Corporate and Finance
- Emerging Companies and Venture Capital
- Employee Benefits and Executive Compensation
- Energy and Utilities – Federal Regulatory
- Energy and Utilities Law
- Environmental Law
- Environmental Litigation and Enforcement
- Estate and Succession Planning and Administration
- Government Relations and Legislation
- Health Care Law
- Health Care Litigation
- Health Care Regulation
- Information Technology Law
- Insurance Coverage
- Insurance Recovery
- Intellectual Property
- Intellectual Property Litigation
- Labor and Employment
- Liquor and Alcohol Licensing and Regulation
- Litigation
- Patent Prosecution
- Privacy and Data Security
- Private Equity
- Public Utilities, Energy and Telecommunications Litigation
- Public/Private Partnership Law
- Real Estate Litigation
- Sports and Entertainment Law
- State Government Relations and Policy
- Tax Law
- Tax Litigation
- Technology Transfer
- Tort, Accident and Product Liability Litigation
- Trade Secret
- Trademark Law
- Wealth Management Law
- White-Collar Defense and Investigations