Lev Martyniuk

About Lev Martyniuk

Mergers & acquisitions, transactional tax issues, shareholder disputes (including helping with litigation, and addressing indemnification and advancement issues), corporate governance, commercial agreements, deal conceptualization, transactional due diligence, and contract negotiation and drafting. I represent clients in both sell-side and buy-side transactions. In the context of shareholder disputes I frequently represent the corporation itself and not just either minority or majority shareholders. I work with CPAs to structure transactions to reduce lawfully any federal tax implications. I work with all sorts of legal entities: corporations, LLCs, partnerships, LLPs, etc. I am located in Cincinnati, Ohio but I handle transactions in numerous states (I am admitted in Ohio and Indiana). My clients are middle market privately held businesses located in the US with some having business operations outside of the US. Please visit my website @ for more information.

Experience

1. Partner

   Porter Wright Morris & Arthur LLP

   Sep 2015 — Present

   Key practice areas: Mergers and acquisitions, corporate law and governance, shareholder disputes and business divorces, friendly and not-so-friendly buyouts, contract negotiation and drafting, transactional due diligence, and transactional tax issues (principally s corp, c corp, and partnership tax issues). I help clients select and create the right legal entities for their business ventures, and transition ownership to family members or to competitors or other interested buyers. I negotiate and draft Letters of Intent, Deal Term Memoranda, and many other M&A-related documents such as Asset and Stock Purchase Agreements, Operating Agreements, and Partnership Agreements. I help closely-held businesses and their owners buy, grow and then sell their businesses. I work with outside CPAs to help structure transactions to address corporate and partnership tax issues with an eye to reducing tax burdens. My clients are principally middle-market with revenues of at least $10M to $100M+ and are in various industries both brick-and-mortar and virtual.

Education

• Indiana University Bloomington

  Bachelor of Arts, Forensic Studies and Minor in Classical Studies (Latin)

  1980 — 1984

• Indiana University Bloomington

  B.A. (with Departmental Honors)

  1980 — 1984

• The Ohio State University Moritz College of Law

  J.D., Law

  1984 — 1987