HOWARD L. RICHSHAFER, ESQ. Wood & Lamping, LLP 600 Vine Street, 25 th Floor Cincinnati, Ohio (513) hlrichshafer@woodlamping.

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1 HOWARD L. RICHSHAFER, ESQ. Wood & Lamping, LLP 600 Vine Street, 25 th Floor Cincinnati, Ohio (513) Howard is partner in charge of the Tax Controversy Group at the Cincinnati law firm Wood & Lamping, LLP. He has practiced law for over 30 years. He is also a licensed Ohio CPA. He has a BBA degree in accounting from the University of Cincinnati, and, received his Juris Doctorate (law) degree from Salmon P. Chase College of Law. He is licensed to practice law in all Ohio courts, the U.S. District Court in Cincinnati, the 6 TH Circuit Court of Appeals, and the United States Tax Court. Howard s practice concentrates in civil and criminal tax problems, estate planning and probate, tax court trial work, and general corporate business matters. From 1968 to 1978, he was a federal agent with the United States Treasury Department/IRS. While there, he served in several technical and management positions. Mr. Richshafer currently teaches Intro to Taxation in the undergraduate accounting program at the University of Cincinnati. For approximately 28 years, he was adjunct instructor in the graduate MS Taxation program at the University of Cincinnati. He taught federal Corporate Taxation I, II, and III, Federal Estate and Gift Taxation, Fiduciary Taxation, Consolidated Taxation, and IRS Practice and Procedure. From , the Ohio Supreme Court appointed him the inaugural Chair of the Federal Taxation Specialization Board. This Board, comprised of tax lawyers considered experts, certifies Ohio lawyers as Federal Taxation Specialists. He served on the Cincinnati Bar Association s Federal Taxation Committee from June 1997 to June 2002; and served as Committee Chair from June 2001 to June Since 1999, Mr. Richshafer has been included in Woodward/White s The Best Lawyers in America under federal taxation. Woodward/White s Best Lawyers in the United States named Mr. Richshafer 2013 Cincinnati Litigation & Controversy Tax Lawyer of the Year. Best Lawyers in America named Mr. Richshafer the 2014 Cincinnati Tax Law Lawyer of the Year. The Tax Lawyer of the Year honor is made to only a single lawyer in each community s practice area. Both Law & Politics Magazine and Cincinnati Magazine selected him as an Ohio Super Lawyer for 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, and The Cincinnati Business Courier identified him as one of the top lawyers in Southwest Ohio. He s also included in Who s Who in American Law. Martindale-Hubbell continuously rates Mr. Richshafer AV Preeminent, the highest possible rating in both legal ability and ethical standards. That rating is the pinnacle of professional excellence earned through a strenuous process managed and monitored by the world s most trusted legal resource.

2 He has authored over 100 tax articles including a manual on "Ohio Limited Liability Companies," which he co-authored. His articles have been published in the Journal of Taxation, Ohio Lawyer, and Corporate Controller. Mr. Richshafer also authored a chapter titled Deductions for Profit-Motivated Activities, which is part of Lexis-Nexis online Federal Tax Research Library. The Library became operational in REPRESENTATIVE SAMPLE OF ARTICLES AUTHORED BY MR. RICHSHAFER "Is an IRS Audit In Your Future?" July/August, 1991 (Corporate Controller) "Special Considerations When an S Corporation Is 12/91 Involved In an Acquisition" "New Tax Reporting Rules For Real Estate Transactions" July/August, 1991 (Ohio Lawyer) "IRS Increases Reliance on Lender Liability Provision 6/92 To Recover Trust-Fund Taxes" (WGL - Journal of Taxation) "Ethics and Practice Before IRS" 7/92, 7/93 "Review of Pass-Through Entities: S Corporations, 9/92 Partnerships, and Limited Liability Companies" "Major Title 26 Tax Crimes" 9/92 "The Limited Liability Company: Another Player In 12/92 The Choice of Entity Game?" "Major Tax Crimes" 12/92 "Discovering Errors On Prior Year Tax Returns; What Are The Legal & Ethical Issues Confronting a Practitioner?" 12/93 Practitioner Responsibilities Upon Discovery Of Errors 12/94 On Prior Year's Returns" "Pass-Through Entities: S Corporations, Partnerships, 9/93 & 9/94 And Limited Liability Companies" "Tax Law Changes & Commercial Real Estate" 12/93 "Obligation of Tax Practitioners to File Amended Tax Returns upon Discovery of Errors" 12/93 "S Elections Should They Be Revoked Now?" 6/94 2

3 "Material Federal Tax Issues Relating To The New Ohio 7/94 Limited Liability Company" "Supplemental Outline-- Overview Of Federal Income 8/94 Tax Issues With Ohio LLCs" "The ABCs of LLCs" 10/94, 2/95 & 6/97 "Family Limited Partnerships" 10/94 "The New Ohio Limited Liability Company: Material 12/94 Federal Tax Issues" "Life Insurance Trusts: A Wonderful Estate Planning 2/95 & 3/96 Technique" "Material Federal Tax Issues Involving Ohio LLCs" 6/95 "The Duty of Confidentiality When Dealing with IRS" 12/95 "Personal Injury Awards Under The Small Business 2/96 Jobs Protection Act of 1996" "Transferring A Family Business" 5/96 "LLC Update" 9/96 "Pass-Through Entities: S Corporations, Partnerships, 10/96 And LLCs" "Current Developments In LLCs & LLPs" 10/96 "Individual Tax Update" 12/96 "Update On Limited Liability Companies" 12/96 "29th UC Income Tax Conference Business Entities" 12/96 "A Primer On Charitable Estate Planning" 2/97 "Tax Considerations: A Comparative Approach" 5/97 "Employee/Independent Contractor?: New Law & New IRS Program" "S Corporations New Update" 5/98 "S Corp/LLC Comparison Under The New Tax Laws" 5/98 & 10/98 "Choice Of Entity After S Corp Revisions & 6/97 Check-The-Box Regulations" 3

4 "LLP s vs. LLC s for Solo & Small Firm Legal Practitioners " 10/97 "Basics of Buying & Selling A Corporation" 10/97 & 4/98 "Subchapter S Subsidiaries" 12/97 "How Taxes Affect Your Funeral Home 2/98 Including Estate Planning Using Trusts" "The ABCs of LLCs for Tax Administrators" 3/98 "Family Limited Partnerships: A General Primer" 10/98 The New Innocent Spouse Provisions 12/99 The New Tax Practitioner-Client Privilege 12/00 New 355(e) The Antidote to Morris Trust Transactions 12/01 New Federal and Ohio Estate Tax Changes 2002 (Ohio Lawyer) The ABCs of LLCs 11/02 Partnership/LLC Freezes---What Are They and How Can They Be Used In Estate Planning? 9/02 LLC/Partnership Liquidations 11/02 The ABCs of Tax-Free Reorganizations 12/02 Common Asset Protection Planning Mistakes 9/03 Like-Kind Exchanges of Partnership/LLC Interests---Oil and Water? 12/03 Asset Protection 9/03 Merging or Consolidating with Disregarded Entities 12/04 Criminal Tax Matters: A Practical Guide 12/05 Partnerships and AFTI 10/06 Ohio vs. Florida Tax Issues; Ohio s New Model Trust Code; Estate Tax Changes 11/06 New Code 6694 Penalty: Making All Tax Practitioners the Guarantors Of The Accuracy of Their Clients Tax Returns 12/07 IRS Liens and Levies 12/08 Core Tax Topics 12/09 4

5 Parallel IRS Investigations: A Wolf in Lamb s Clothing? 11/2011 IRS Offer in Compromise Program: Nuts and Bolts 11/2012, 9/ /2013 5