Practice Emphasis:

Estate and Tax Planning, Real Estate, and Corporate Law

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Background and Profile:

A Sandusky native, Mr. Garman is passionate about serving the members of his community with estate and tax planning, post-mortem trust and estate administrations, and corporate and real estate transactions.  He counsels clients on estate and tax planning matters, including last will and testaments, revocable and irrevocable trust agreements, estate, gift, GST, and fiduciary income taxation planning, and estate planning for retirement accounts, including IRAs and 401(k)s.  Mr. Garman also assists clients with entity formation and selection and represents clients in corporate and real estate transactions. 

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Mr. Garman is a member of the Ohio State Bar Association’s Estate Planning, Trust and Probate Law section and has completed additional LL.M. tax coursework in the field of estate and tax planning. 

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Mr. Garman is engaged in his church, The Chapel, and presents on estate and legacy planning at least once a year through The Chapel’s Financial Stewardship Ministry.  He enjoys teaching how to become a better steward of God’s resources through proper estate planning.

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Mr. Garman resides in Sandusky with his wife, Amanda; son, Jake; and Australian Cattle Dog, Ranger.  He enjoys running, playing/teaching drums, and long hikes with his family.

 

Areas of Practice:

• Estate and Tax Planning

• Post-Mortem Estate and Trust Administrations

• Real Estate

• Corporate
   

Bar Admissions:

• Ohio

• U.S. Tax Court
   

Education:

• Western Michigan University, Lansing, Michigan

  • LL.M. (Tax) coursework completed:

    • Tax Planning and Drafting for Trusts and Estates (2 credit hours)

    • Fiduciary Income Taxation for Trusts and Estates (2 credit hours)

    • Post-Mortem Estate and Tax Planning (2 credit hours)

    • Estate Planning for Retirement Plan Benefits (2 credit hours)

    • Current Topics in Estate Planning (Charitable Lead Trusts and Charitable Remainder Trusts) (1 credit hour)

  • GPA: 4.0 / 4.0

• Case Western Reserve University, Cleveland, Ohio

  • Juris Doctor, 2013

• Youngstown State University, Youngstown, Ohio

  • B.S.B.A., Accounting, cum laude, 2010

  • 1st Place Presentation Beta Alpha Psi Accounting Honorary Society Regional, Chicago, IL, 2010

 

Professional Associations and Memberships:

• Ohio State Bar Association, Estate Planning, Trust and Probate Law Section

• Erie County Bar Association
   

Authored Articles:

• Who Should be the “Contingent Beneficiary” of Your 401(k) if you have Minor Children?, February 2022

• Which Expenses are Still “Miscellaneous Itemized Deductions” on the Fiduciary Income Tax Return?: Revisiting Internal Revenue Code Sect. 67(g), November 2020
   

Community Involvement:

• Board Member, Firelands Symphony Orchestra

• Percussion Instructor, Perkins High School Band

• Volunteer Lecturer, Estate and Legacy Planning Seminars, The Chapel