Sales Real Estate

PATRICK NESBITT, ATTORNEY

Education:

****, *.*., ********** ** Michigan School of Law

****, *.*., **** ******** University (Magna cum Laude, Mathematics)

Licensure:

Ohio, 1981; Kentucky, 1982; U.S. District Court, Southern District of Ohio, 1981;

U.S. District Court, Eastern District of Kentucky, 1982; U.S. Sixth Circuit Court of

Appeals, 1981; U.S. Supreme Court, 1986.

Experience:

1986 - Present, Sole Practitioner, Cincinnati, Ohio

Practicing primarily in corporate law focusing on owner-operated businesses

(primarily start ups and emerging businesses) and in estate planning and

probate.

The corporate practice involves the structuring, incorporation, securities

qualification, tax qualification, and operation of relatively small companies.

Specific further tasks include handling transactional disputes, creation of

personnel procedures and manuals, structuring and oversight of loans to and

sales of equity by the entity, and purchases or sales of the entity or

substantially all its assets.

The probate and estate planning practice involves planning and administering

estates, to achieve clients' personal preferences, to minimize estate taxes,

and to transfer assets to their ultimate recipients as quickly and painlessly as

possible. Planning devices commonly used are Wills, A/B trusts (including

QTIP), GRATs, GRITs, CRATs and CRUTS, PRTs, "Living" trusts, Life

Insurance trusts, and FLPs, POAs, DPAHCs, and Living Wills.

1985 - 1986: Associate, Goodman & Goodman, Cincinnati

Practicing in a small general practice family firm.

This practice involved civil and criminal general litigation, domestic relations,

corporations, tax, and real estate areas.

1981 - 1985: Associate, Steer, Strauss White & Tobias, Cincinnati

Practice in this firm transitioned from a general practice to a "boutique"

practice limited to the area of utility rate setting before the public utility (public

service) commissions of Ohio and Kentucky.

This practice involved preparing for and representing large industrial

corporations in adversarial administrative utility rate setting proceedings in

Ohio and Kentucky, and before the Federal Energy Regulatory Commission,

and required familiarity with and review of utility operations and rate

structures as well as administrative law and utility rate law.

Seminars Presented:

National Business Institutes Seminar, Counseling the Small Business Client in

Ohio, 2004

National Business Institutes Seminar, Estate Planning Issues for Closely Held

Businesses in Ohio, (Buy-Sell Agreements) 2002

Cincinnati Area Senior Services, Guardianship Assistance Program seminar, 2000

Cincinnati Area Senior Services, Guardianship Assistance Program seminar, 1999

Service Corp of Retired Executives (SCORE), U.S. Department of Commerce, 1998

Service Corp of Retired Executives (SCORE), U.S. Department of Commerce, 1997

Retirement and Estate Planning Workshop, Xavier University, June 13 & 20, 1995

National Business Institutes Seminar, Planning Opportunities With Living Trusts in

Ohio, 1995

National Business Institutes Seminar, How to Draft Wills and Trusts in Ohio, 1994

Retirement and Estate Planning Workshop, Xavier University, November, 1994

PROFESSIONAL ASSOCIATIONS:

Ohio Award for Excellence, Examiner, 2004 2005

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A state-level Baldrige award type organization

Greater Cincinnati Chamber of Commerce Small Business Awards, Examiner, 2004

Greater Cincinnati Chamber of Commerce Small Business Awards, Examiner, 2003

A business of the year award based on Baldrige Award criteria

West Chester Chamber Alliance, Leadership 21 Leadership Class, 2003-2004

A Chamber leadership class to train potential non-profit Board candidates

The Lawyers' Club of Cincinnati -- President, 1997

A professional and social club for attorneys.

Entrepreneurial Society -- President, 1990 - 1992

An organization for start ups and small businesses.

Ohio Small Business Council -- Greater Cincinnnati Chamber of

Commerce representative, 1987 - 1991

The O.S.B.C. is the "Board of Directors" for the small business arm of the

Ohio Chamber of Commerce, setting policy for the organization as that policy

applies to small business members..

Notable Cases:

Cohen v. Estate of Cohen, 23 Ohio St. 3d 90 (1986)

Established that when a person makes transfers during life that rob a pre-nuptual

agreement of its practical effect, a constructive trust for the surviving spouse's benefit

can be imposed upon the Estate.

Greater Cleveland Welfare Rights Organization, et al. v. Public Utilities Commission of Ohio, et al.

(PURPA litigation), 2 Ohio St. 3d 62 (1982)

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Established that under the federal Public Utilities Regulatory Policies Act a state utility

regulatory commission may set utility rates for a customer class below the utility's cost

of serving that class, but that if after a public hearing of the matter the commission

decides such below cost rates are not wise policy the commission need not set such

rates.

Memberships and Associations:

Camargo Club

Rolling Rock Club, Ligonier, PA

University Club

Lawyers' Club of Cincinnati

Butler County Bar Association

Ohio State Bar Association

Kentucky Bar Association

Greater Cincinnati Venture Association

Greater Cincinnati Chamber of Commerce

Southeastern Butler County Chamber of Commerce

Mercantile Library Association

The Provisional Club

Indian Hill Shooting Club

Cincinnati Squash Racquets Association

Personal:

Married (1986) to Natalie Rogers Nesbitt, three children, Jenny (1988), Christopher (1989), August

(1992).

Office: 8050 Beckett Center Drive, Suite 113 513-***-****

West Chester, OH 45069 513-***-**** fax

********@***.***

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