Business Exit Attorney in Ohio

By Managing Partner Last updated

Acquisition Stars advises buyers and sellers on business exit attorney matters across Ohio.

Serving clients across Ohio.

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Business Exit Attorney Practice in Ohio

Acquisition Stars advises buyers and sellers on business exit attorney matters across Ohio. Alex Lubyansky leads every engagement, and has been M&A counsel since 2013 across transactions of varying complexity, from lower-middle-market deals to multi-party structures.

Ohio Transaction Considerations

  • Ohio's Commercial Activity Tax (CAT) is a gross receipts tax that applies regardless of profitability, which can create unexpected tax burdens for high-revenue businesses and affects deal valuation differently than income-based taxes
  • Ohio's Opportunity Zones and various incentive programs (Job Creation Tax Credit, InvestOhio) can represent significant value in business acquisitions
  • Ohio's diverse industrial base (automotive, healthcare, financial services) means industry-specific regulatory considerations vary widely by deal type

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Share the basics. Alex reviews every inquiry and responds within one business day.

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Ohio Legal Framework for Business Exit & Sell-Side Law

Non-Compete Agreements

Enforceable with Raimonde reasonableness test. Reformation available.

Enforceable under common law if reasonable. Ohio courts apply a reasonableness test from the Raimonde v. Van Vlerah case line, considering whether the restriction is no greater than necessary to protect the employer's legitimate interests, does not impose undue hardship, and is not injurious to the public. Courts may reform (blue-pencil) overbroad covenants.

Tax Considerations

According to the Ohio Department of Taxation, taxpayers with $6 million or less in taxable gross receipts are excluded from the Commercial Activity Tax in 2026. Buyers should model taxable gross receipts and applicable exclusions separately from net income, and check registration and filing requirements for the acquired business.

Filing Requirements

Entity mergers and conversions must be filed with the Ohio Secretary of State. The Department of Taxation requires tax clearance for asset purchases. Biennial (odd-year) reports are required for domestic corporations.

Bulk Sales / Asset Purchases

Ohio has repealed UCC Article 6 (Bulk Sales). Ohio Revised Code Section 5739.16 provides that an asset purchaser may be held liable for the seller's unpaid sales and use taxes if the buyer fails to withhold sufficient funds or obtain a tax release from the Department of Taxation.

Other M&A and Securities Services in Ohio

Acquisition Stars handles M&A transactions for Ohio clients and works with securities counsel on securities matters. Alex Lubyansky leads every M&A engagement.

Ready to Discuss Your Ohio Deal?

Alex Lubyansky leads every business exit & sell-side law engagement, with an associate supporting the work.

M&A counsel since 2013. Nationwide practice. LOI through closing.

Request Engagement Assessment

We review every transaction inquiry within one business day.

Your information is kept strictly confidential and will never be shared. Privacy Policy

State-law sources