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6 Important Takeaways for HIPAA Covered Entities and Business Associates from 2024 NIST HHS OCR Conference

Former Federal Prosecutor Joins BakerHostetler’s Powerhouse Privacy and Cybersecurity Litigation Team in Los Angeles

James Sherer, Brittany Yantis, Luke Record Publish Article in Cybersecurity Law & Strategy

Morgan Holtman Participates in Annual Institute on Current Issues in International Taxation

Chad Makuch is an estate planning and tax lawyer who focuses on counseling wealthy families, family offices, institutional trustees, other fiduciaries&nbsp;and private foundations.

Driven to efficiently achieve his clients' goals, he helps families transfer assets and business interests to children, grandchildren and charities while minimizing or eliminating transfer taxes; counsels fiduciaries in connection with their responsibilities under complex trusts and applicable laws; and guides private foundations through the tax laws and regulations that govern them.

core/freeform

J.D., The Ohio State University Michael E. Moritz College of Law, 2009, 

A.B., Princeton University Woodrow Wilson School of Public and International Affairs, 2006

<ul>
<li>Chambers HNW: Private Wealth Law in Ohio
<ul>
<li>Band 2 (2024), Band 3 (2023), Up and Coming (2022)</li>
</ul>
</li>
<li>The Legal 500 United States
<ul>
<li>Recommended in Tax: Not-For-Profit (nonprofit and tax exempt organizations) (2022 to 2024)</li>
</ul>
</li>
<li><em>The Best Lawyers in America®</em>
<ul>
<li>Ohio: Trusts and Estates (2021 to 2025)</li>
<li>Ohio: Litigation &#8211; Trusts and Estates (2023 to 2025)</li>
</ul>
</li>
</ul>


Cleveland

BakerHostetler Continues to Rise in High Net Worth Rankings

BakerHostetler attorneys, practice areas stand out in The Legal 500 annual guide

High Net Worth Guide Shows Increases in Rankings and Multiple Band 1 Positions

BakerHostetler Attorneys and Practice Areas Recognized in The Legal 500 2023 Guide

Hundreds of BakerHostetler Attorneys Honored as 2023 Best Lawyers, Ones to Watch and Lawyers of the Year

14 BakerHostetler Private Wealth Attorneys Recognized in 2022 Chambers High Net Worth Guide

BakerHostetler Attorneys, Practice Areas Shine in The Legal 500 2022 Guide

Chad Makuch Elected as ACTEC Fellow

Kyle Gee Co-Chairs Probate and Estate Planning Seminar; Chad Makuch a Speaker

191 BakerHostetler Attorneys Named in 2022 “Best Lawyers” List; 10 Recognized as “Lawyer of the Year”

BakerHostetler talks with <i>USA Today</i> about the SIPA Trustee’s fourth pro rata interim distribution; states Madoff Recovery Initiative nears $6 billion in distributions to allowed claimants

BakerHostetler appears on NPR’s <i>All Things Considered</i> to discuss Madoff Recovery Initiative; host Robert Siegel interviews SIPA Trustee Irving Picard and his Chief Counsel David Sheehan

Madoff Recovery Initiative surpasses $5 billion in distributions to allowed claimants; CNBC’s Scott Cohn discusses latest recovery with BakerHostetler’s SIPA Trustee Irving Picard and his Chief Counsel David Sheehan

Madoff Recovery Initiative Marks Fourth Anniversary … Moves into Fifth Year Still Building Recovery Momentum

Family Office and Private Trust Companies

Tax Controversy and Litigation

Counseling Fiduciaries and Beneficiaries

Private Wealth

Private Wealth Planning

Tax-Exempt Organizations and Charitable Giving

<h5>Individuals and High-Net-Worth Families</h5>
<ul>
<li>Represents high-net-worth individuals and families in estate planning matters and advises them with their testamentary planning (wills and revocable trusts), lifetime planning and gifting, business succession planning, and charitable giving.</li>
<li>Meets clients’ objectives by employing vehicles such as installment sales, dynasty trusts, insurance trusts, grantor trusts, grantor retained annuity trusts, spousal lifetime access trusts, incomplete non-grantor trusts, decanting, private settlement agreements, family limited partnerships and limited liability companies.</li>
<li>Transfers assets while minimizing or eliminating costly gift, estate and generation-skipping transfer taxes. In several such matters, designed estate plans that preserved millions of dollars for the benefit of his clients&#8217; families and charities (which otherwise would have been paid in transfer taxes).</li>
<li>Designs estate plans to protect his clients&#8217; assets from future creditors&#8217; claims and to maintain his clients&#8217; privacy where the law might otherwise make his clients&#8217; concerns a matter of public record.</li>
</ul>
<h5><strong>Family Offices and Private Trust Companies</strong></h5>
<ul>
<li>Collaborates with family office personnel to assist in the design, creation and implementation of estate plans and philanthropies for their clients.</li>
<li>Assists clients in the formation of private trust companies and their ongoing legal matters. These engagements involve ownership and control structures unique to each PTC.</li>
<li>Primary estate planning counsel for one of the wealthiest families in the United States with an estimated net worth of $10 billion. Collaborates with the family’s sophisticated financial, tax, accounting and business advisors in six states.</li>
<li>Primary estate planning counsel for a multigenerational family that owns and operates a series of companies with an approximate net worth in excess of $3 billion. Works with the family members and their advisors on business succession and estate planning matters.</li>
</ul>
<p><strong>Trusts and Estates</strong></p>
<ul>
<li>Represents trustees and executors, whether individuals or institutions, in the administration of large trusts and estates.</li>
<li>Guides clients through the formal and often complex process of preparing estate tax returns, inventories, accountings, fiduciary tax reports and more.</li>
<li>Regularly fields questions regarding fiduciary duties and responsibilities under multimillion- and multibillion-dollar trusts and the proper investment of those assets.</li>
<li>Provides litigation and pre-litigation support to BakerHostetler’s probate and fiduciary litigation practice. By gaining and formalizing consensus under private settlement agreements or declaratory judgment actions, helps clients avoid litigation or, where litigation becomes unavoidable, provides support to litigators.</li>
</ul>
<h5>Private Foundations</h5>
<ul>
<li>Provides guidance in such areas as governance, fiduciary best practices, obtaining and maintaining tax exempt status, grant making and grant administration, unrelated business income taxes and compliance with intermediate sanction rules to avoid excise taxes for self-dealing, jeopardy investments, excess business holdings or taxable expenditures.</li>
</ul>


Chad W. Makuch

Chad W. Makuch

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