About
Gary Harden
Practice Experience
Mr. Harden’s practice employs tax and business strategy design, embedded into deal negotiations, documents and compliance. When a team approach is chosen, unselfish collaboration permits leverage off the strengths of suitable professionals and trusted client advisors, some of whom bring uncommon expertise and proprietary processes. Tax strategy often monetizes with a 20% or better improvement on deal consideration.
Practice areas include tax advisory services, mergers and acquisitions (M&A), syndications, finance and insurance; with niche areas in intellectual property tax, executive benefits, natural resources tax, sports & entertainment tax, exempt organizations, captive and other insurance alternatives, and employee fraud and embezzlement investigations. He has an active tax controversy practice and regularly coordinates voluntary compliance strategy, including off shore accounts (FBAR).
Bar admissions include Ohio, the US Tax Court and US District Court for the Northern District of Ohio. Formerly as a Member of Eastman & Smith, he chaired its Tax Practice Group, Mergers & Acquisitions Practice Group, and Legal Opinion Committee.
He is a regular speaker and author on topics involving taxation and business law, and taught as an adjunct professor at the University of Toledo Law School. His articles include a wide variety of topics such as FATCA and Ohio’s Commercial Activity Tax, with some available by links on this website and to LinkedIn.
Mr. Harden currently serves as the sole lay member of the Valuation Credentialing Board of the National Association of Certified Valuators and Analysts (NACVA). NACVA is the National and Global leader in credentialing professionals in Business Valuation, Financial Forensics, Litigation Consulting and associated practice.
Education
Mr. Harden earned a master’s degree in tax law (LL.M) from New York University, bachelor of business administration in Accounting from the University of Notre Dame, and Juris Doctor (J.D.) from the University of Toledo College of Law. He is a graduate of Detroit Catholic Central High School.
Professional & Community Affiliations
He is an Ohio Bar Fellow and member of the Ohio State Bar Association, having served as Chair of the Federal Taxation Committee, Council of Delegates, and Legislative Screening Committee. When Chair of its Federal Taxation Committee, he assisted in drafting and lobbying Ohio’s limited liability company law and amendments. He nominated and organized, and later served as a member of the Specialization Board under the authority of the Ohio State Supreme Court to certify attorneys as specialists in federal taxation. He has served as an editorial advisor to Westlaw.
Mr. Harden serves as the lay member of the NACVA Valuation Credentialing Board.
An Eagle Scout, Mr. Harden continues his passion for developing leadership skills and character of the area’s youth as general counsel, risk management chair and former president of Erie Shores Council, BSA. He mentored 14 young men to the Rank of Eagle including each of his three sons, served as a scoutmaster (ten years) and as lay advisor to Tindeuchen Lodge Order of the Arrow. Wood Badge Adult Leadership trained, he also served as assistant course director on the C6-460-15 staff.