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Am Law 100 firm with practices in Business, Digital Assets and Data Management, Intellectual Property, Labor & Employment, Litigation and Tax.

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Blockchain Monitor

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Weekly Blockchain Blog – July 14, 2025

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An Analysis of the 2025 Federal Tax Changes Under the “One Big Beautiful Bill” Legislation

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The Weekly Hill Update

Analysis of Texas House Bill 21 – Property Tax Exemptions for Housing Finance Corporations Owning Affordable Housing

Jonathan’s interest in the tax sector of the legal field drives his developing practice. His internship experience with various local Ohio municipalities and government agencies allowed him to work with private corporations and developers, seeking to obtain approval for various state and local economic development incentives. Building on his tax experience, he has also aided various clients in resolving tax issues in other areas such as understanding developing federal income tax regulations and changes and compliance of employee benefit plans.

Additionally, Jonathan has spent time on numerous merger and acquisition transactions to better understand corporate structures and attain critical business knowledge to aid in his overall practice. Dedicated and hard-working, he seeks to understand his clients' goals and motivations in order to achieve the best possible outcome for them.

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J.D., The Ohio State University Michael E. Moritz College of Law, 2021, 

B.A., Marshall University, 2018, 

Columbus

Ohio Supreme Court Clarifies Ohio CAT Agency Exclusion

Jeff Paravano, Dave Ebersole, Jonathan Drake Present at 2024 Ohio Tax Conference

Retirement Plans

Executive Compensation

State and Local Tax

Health and Welfare Benefit Plans

Employee Benefits and Executive Compensation Controversies

Employee Benefits Transactional Support

Employee Stock Ownership Plans

<ul>
<li>Assisted clients in responding to IRS communications and demands and drafted responses to help abate and avoid penalties.</li>
<li>Regularly researches and analyzes federal internal revenue code provisions to resolve income tax issues in areas such as partnership tax activities, conservation easement regulations and tax credit requirements.</li>
<li>Assisted clients with multistate sales tax compliance by engaging state agencies to negotiate voluntary disclosure agreement (VDA) program terms.</li>
<li>Reviewed incentive agreements between clients and local municipalities to identify and confirm compliance requirements with state law.</li>
<li>Assists employers and service providers regarding executive compensation and employee benefit plan issues, specifically focusing on compliance of technical legal requirements in a variety of scenarios such as merger and acquisition transactions, IRS audits and U.S. Department of Labor (DOL) investigations.</li>
<li>Assists clients with preparing applications for the DOL&#8217;s Voluntary Fiduciary Correction Program.</li>
<li>Assisted a 401(k) plan sponsor with a DOL Employee Benefits Security Administration investigation and IRS audit, where various fiduciary breaches and prohibited transactions were at issue.</li>
<li>Provided support for both the corporate diligence and benefits compliance of a complex Employee Stock Ownership Plan (ESOP) transaction.</li>
</ul>


Jonathan Drake

Jonathan Drake

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