Going Public Attorney in Ohio

By Managing Partner Last updated

Acquisition Stars advises buyers and sellers on going public attorney matters across Ohio.

Serving 1 market across Ohio.

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Donald Hateley, Of Counsel for securities law at Acquisition Stars

Donald Hateley

Of Counsel, Securities Law | Acquisition Stars

Donald Hateley serves as Of Counsel to Acquisition Stars for securities law matters. His background includes advising public and private companies on securities transactions, corporate finance, and corporate governance, including public and private equity and debt financings. Admitted to the California bar in 1993, he is a graduate of the University of Southern California Marshall School of Business and Southwestern Law School.

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Going Public Attorney Practice in Ohio

Acquisition Stars advises buyers and sellers on going public attorney matters across Ohio. Donald Hateley serves as Of Counsel to Acquisition Stars and handles the securities law work. Alex Lubyansky leads the M&A work, with an associate supporting the engagement.

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

Discuss Your Ohio Transaction

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

Please do not include confidential information in this form. Submitting this form does not by itself create an attorney-client relationship. Privacy Policy

Going Public Attorney Service Areas in Ohio

Acquisition Stars represents clients in each of the following markets. Click any city to learn about ipo & going public law services in that area.

Cincinnati

Going Public Attorney in Cincinnati

Ohio Legal Framework for IPO & Going Public 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.

M&A Attorney in Ohio

Ready to Discuss Your Ohio Deal?

Donald Hateley serves as Of Counsel to Acquisition Stars and handles the securities law work. Alex Lubyansky leads the M&A work, with an associate supporting the engagement.

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

Request Engagement Assessment

We review every transaction inquiry within one business day.

Please do not include confidential information in this form. Submitting this form does not by itself create an attorney-client relationship. Privacy Policy

State-law sources