Kevin Gluntz Law

Estate & Probate

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Mr. Gluntz’ extensive tax and business knowledge helps him assist his clients in creating sophisticated estate tax planning strategies that allow those clients to pass their wealth to their children and grandchildren, not the IRS and various state governments. His strategies also allow his clients to avoid the cost, time-consumption and public knowledge that occur as a result of probating an estate through the courts. Finally, these strategies allow clients to: First educate their children and grandchildren about their business and then to follow a well-structured business succession plan designed to transfer ownership and management of these businesses to such heirs, all while providing methods for limiting and resolving conflicts between such heirs in a non-public forum. As the base for this part of his practice, Mr. Gluntz prepares all necessary probate and estate documents, including wills, trusts, general durable powers of attorney, living wills, and health care powers of attorney and HIPAA waivers that allow his clients to obtain timely access to their loved ones’ critical health information and act on such information quickly and accordingly.

Finally, Mr. Gluntz has appeared extensively in probate court and handled guardianship actions and other probate litigation.

Tax Law

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Mr. Gluntz also has extensive experience in the area of tax law and is admitted to practice in U.S. Tax Court. He has helped numerous clients significantly reduce or eliminate assessed tax penalties and associated interest and has represented clients being audited by the Internal Revenue Service (IRS), achieving success on many key issues.

In the course of representing investment funds, real estate developers and syndicators and other businesses, Mr. Gluntz has gained extensive experience (and is widely known for such experience) in all legal and tax aspects of partnerships, limited liability companies (LLCs) and small business “S” corporations. His extensive tax knowledge in all areas makes him an invaluable asset to clients engaging in the purchase or sale of businesses.

During his tenure at a national law firm, he performed extensive work on behalf of Real Estate Investment Trusts (REITs), including formation and structuring of UPREITS (Umbrella Partnership REITS), public stock offerings (preparing tax sections and tax opinions for SEC filings), and refinancings. In addition, he negotiated and prepared corporate, real estate and tax documents for numerous low income housing and historic rehabilitation tax credit deals on behalf of investors and lenders and subsequently structured loan workouts for failed ventures.

Finally, prior to becoming an attorney in 1995, Mr. Gluntz was senior tax consultant with Arthur Andersen & Co. in Cleveland and Chicago from 1986 to 1990 and a senior tax and business analyst with Progressive Insurance from 1990 to 1995 where Mr. Gluntz managed the entire corporate federal, SEC and GAAP tax compliance and reporting function.

Mergers & Acquisitions

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With respect to mergers and acquisitions generally, Mr. Gluntz has managed numerous transactions in various industries, including biotech, aviation and oil and gas. He has led multiple-lawyer teams in successfully completing numerous sophisticated acquisition and divestiture transactions, including, among others, the sale of a medical practice, numerous nursing homes, a plastics manufacturing company and a pipeline construction company and the purchase of an airline parts manufacturer to a major airline, broker-dealers, a security monitoring company and insurance brokerages. In connection with all M&A transactions, he has performed significant corporate and tax work on tax-free reorganizations, including the use of partnerships to ensure that such transactions will be tax-free while still meeting business goals.

Venture Capital & Private Equity

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Mr. Gluntz has been listed among the Best Lawyers in America in Venture Capital since 2007. He has formed and assisted in the syndication of numerous venture capital, equity and hedge funds. After formation, Mr. Gluntz represents these funds in their structuring and purchase of various private and public investments that each such fund has identified for purchase. Throughout his representation of these various funds, he counsels the principals of these funds regarding matters of corporate structure and governance (including representation on the targeted companies’ board of directors), syndication and the structuring of portfolio company investments and the tax ramifications of all of the foregoing. His extensive knowledge of the financial, tax and business aspects of this industry have made him indispensable to his clients. His clients invest heavily in the healthcare industry, including biotechnology and biomedical devices.

Securities Law

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Mr. Gluntz represents investment advisors and broker-dealers and their respective representatives and, in connection with such representation, assists these clients in minimizing their SEC and state compliance violations as well as completing all their ongoing SEC and state compliance functions. His representation includes assisting Regulated Investment Advisor clients by, among other tasks, drafting their Compliance and Procedures Manuals and assisting them in properly adopting these procedures (including training the Chief Compliance Officer), as well assisting these clients in implementing a review program for annual internal reviews required by the SEC or state agencies.

During the course of completing M&A deals where broker-dealers were the target, Mr. Gluntz performed significant deal structure “tweaking” in order to transition the target’s business in compliance with FINRA rules and the general regulatory scheme applicable to such target.

With regard to public companies, Mr. Gluntz has been involved with various initial public offerings and shelf offerings of stock, including reverse mergers into public shell companies with a seasoned shareholder base.

Debt and Equity Finance

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Mr. Gluntz assists many clients seeking financing, whether from angel investors, other private equity sources or traditional financing sources, by helping them to fine tune their business strategies as well as, in the case of start-up companies, their actual business plans (including financial projections), and in the process helped helps them to truly understand the underpinnings of their businesses. As part of these engagements, Mr. Gluntz also assists lenders and debtors in completing successful workout strategies that keep the debtors in business and prevent lenders from taking more drastic legal actions. He advises numerous clients (lenders and debtors) on the benefits of workouts, refinancings, liquidations, forebearance agreements and other nonjudicial strategies to avoid the need for costly and time-consuming court restructuring and other legal remedies. When these strategies fail, Mr. Gluntz assists clients in navigating the court system to get necessary results.

In his representation of real estate developers and property managers, Mr. Gluntz has helped create joint ventures with builders that included a developer lending component and has seen these ventures through to either successful completion or failure through loan workout strategies or repossession of the subject properties. In a similar transaction, he represented a national life insurance company in all financing, corporate and tax structuring aspects of joint venturing with a developer to build a corporate campus for the that company.

Some more of Mr. Gluntz’s representative transactions in this area include commercial loan refinancings ranging from $30-$50 million and involving multiple lenders and multiple office buildings, nursing homes and other commercial properties. He has broad capabilities in project finance, the securitization of mortgage loans, real estate portfolios, receivables and other financial instruments.

Finally, where clients do not wish to purchase finance their companies, Mr. Gluntz assists clients in obtaining favorable real property commercial leases in prime locations and equipment leases.