J. Troy Terakedis

J. Troy Terakedis is a member in Dickinson Wright’s Columbus office and Division Director of the firm’s industry practices. He advises clients on complex estate and gift tax matters and business succession matters, as well as on transactional tax matters, including tax-efficient structuring of mergers and acquisitions. He also serves as “outside counsel” on general corporate matters. He is recognized in Best Lawyers in America in the areas of Trusts and Estates, Tax Law, Mergers & Acquisitions Law, Corporate Law, and Private Funds/Hedge Funds Law, and has been named, “Lawyer of the Year” in Tax Law in 2017 and 2026.

• Counsel to officers and directors of Fortune 500 companies, principals of private equity funds, owners of closely-held businesses and other high net worth individuals and executives on federal income tax, business succession planning, and estate and gift tax planning matters, including the formation of family limited partnerships and limited liability companies, grantor retained annuity trusts, sales to defective grantor trusts, spousal limited access trusts, qualified personal residence trusts, life insurance strategies, formation and funding of family foundations, charitable lead and remainder trusts, and other sophisticated wealth transfer and asset protection strategies.
• Tax, corporate and general business counsel for companies in the technology, real estate, charter school management, manufacturing, distribution, retail, financial, insurance, legal, healthcare and other industries.
• Advise closely-held and public companies in connection with federal income tax and other issues in structuring tax-free and taxable transactions including mergers, divestures, spin-offs, split-offs, asset sales and equity rollovers.
• Assist companies and their owners in structuring and implementing employee stock ownership plans (ESOP) in connection with the sale of company stock to the ESOP, including advising with respect to deferral of gain recognition under IRC Section 104L2.
• Counsel to closely-held companies regarding choice of entity and other structuring considerations.
• Counsel to private equity funds regarding fund formation and tax-related matters, with an emphasis on federal partnership tax issues.
• Advise both U.S. and foreign companies on cross-border merger, acquisitions, divestitures and other structuring issues.
• Advise clients in connection with the formation of IC-DISCs, IRC Section 1031 exchanges, and other efficient income tax strategies.
• Counsel companies on federal income tax and business matters related to the design and implementation of equity and similar compensation arrangements including partnership “profits interest” plans, stock option plans, phantom stock plans, stock appreciation rights, and other nonqualified deferred compensation programs.

• Presenter, “Cross-Border Legal Update: Corporate Law, Private Equity, Trade, Immigration, Employment & Tax,” Dickinson Wright, June 2026
• Co-author, “Update – SBA Adds Guidance Regarding Necessity Certification Under the Paycheck Protection Program”, Dickinson Wright News Alert, April 2020
• Author, “Tax Filing Deadline Extended; Tax Credits Made Available for Small and Midsize Employers“, Dickinson Wright Tax Blog, March 2020
• Co-Author, “Congress Working to Pass the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”),” Dickinson Wright Client Alert, March 2020
• “Taxation of Partnerships and Flow-Through Entities”, The 57th Annual Cleveland Tax Institute, Cleveland Metropolitan Bar Association, Cleveland, Ohio, December 3, 2014
• “Purchase, Sale, Exchange, and Retirement of Partnership and LLC Interests”, Choosing the Best Business Entity for your Client’s New Business, Sterling Education Services, Inc., Cleveland, Ohio, May 16, 2012
• “M&A for Small Businesses – Buyer’s Side”, Columbus Bar Association, Columbus, Ohio, April 11, 2012
• “Demystifying the Complexity of Section 704(b) Allocations and the Passive Loss Rules”, 2009 Mega Tax Conference, Ohio Society of CPAs, Columbus, Ohio, December 2, 2009
• “Section 83 and Taxation of Compensatory Partnership Interests”, Taxing Matters, Columbus Bar Association, Columbus, Ohio, December 13, 2006