Joshua Didion

Contact

Member
Toledo
Four Seagate
Eighth Floor
Toledo, Ohio 43604

Overview

Josh Didion is a member of the firm’s Business & Agricultural Law sections.  His focus is on trust and estate planning, business, and real estate. 

Josh’s trust and estate planning practice represents the largest part of his practice.  He represents clients with diverse backgrounds and at many stages of their lives.  He particularly enjoys working with entrepreneurs and agricultural producers to identify their estate and business planning needs, tailor a plan to meet those needs, and participate as the go-to advisor to implement the plan.  From complex dynastic tax planning to simple children protection plans, Josh helps his clients formulate a plan that works.  Josh also regularly advises the ‘next’ generation, providing the support needed to carry out the administration of their ancestors’ trust and estate plans.   

In his business practice, Josh represents small and medium sized closely held businesses, counseling business leaders on the legal and organizational issues they face.  Josh understands that business leaders need swift, responsive, cost effective, and most importantly accurate solutions in order to maximize the ‘bottom line.’  He strives to provide these results to his business clients.  

In Josh’s real estate practice, he appreciates that while real estate issues are often complex, clients want simple solutions.  As a result, he endeavors to remove the complexity from the real estate transactions he negotiates for his clients while keeping an eye toward strategic tax planning opportunities.   Known as an attorney who can get the deal done, Josh helps his clients reach their goals when it comes to real estate ownership, leasing or expansion of their facilities, as well as working through collateral and financing issues. 

As a member of the Agricultural law section, Josh recently led the firm’s pipeline attorney team that successfully negotiated pipeline easements for over 391 landowners, representing over 640 tracts of land and over 131 miles of pipeline.  The vast majority of these landowners were farmers, many of whom Josh now represents on estate, business, and real estate matters.  Josh regularly advises on FSA, CAUV, and Agricultural regulatory issues.  For Josh, working with farmers is one of the best parts of his practice.  He understands that trust is not given, but earned with proven results and loyalty. 

To Josh, the best part of serving as the trusted advisor for his clients is the chance to be a problem-solver and help his clients reach their goals by providing creative solutions and responsive assistance.

Awards / Recognition

  • CALI Award Winner for Academic Excellence in Focused Problem Solving.  

Professional / Community

Professional

  • American Bar Association Section on Real Property, Trust and Estate Law
  • American Bar Association Section on Business Law

Community

  • Board Member for the Toledo Estate Planning Council
  • Board Member for Ultraflo Systems, Inc.
  • President of the Toledo Museum of Art – Circle Board
  • Scholarship Advisory Committee for the Toledo Community Foundation
  • Volunteer service for Big Brothers & Big Sisters, Volunteers of America, and Habitat for Humanity

Representative Matters

  • Designed numerous estate plans for closely held business owners and other individuals involving assets ranging in size from the very wealthy to more moderately sized estates, utilizing tax-efficient planning arrangements if necessary.
  • Serves as legal counsel to multi-generational families. Provides advice associated with all aspects of a family's overall success including: business structures and business succession planning; executive compensation and retirement planning; the avoidance and defense of tax controversies; fiduciary representation and defense for both individual and corporate fiduciaries; estate and trust administration and settlement; and family law matters, including pre-marriage planning. His advice with respect to trust administration includes federal and state tax planning, the selection of the proper location for the administration of a given trust, modifying and fixing existing trusts.
  • Successfully modified or terminated many irrevocable trusts to utilize tax benefits not otherwise available.  Advised families with multiple trusts to decant existing trusts into different state jurisdictions to take advantage of more favorable trust and tax laws.
  • Represented corporate and individual fiduciaries in the administration of complicated trusts and estates. Managed IRS tax audits and is experienced in negotiating with the government at the audit, appeals and tax court levels.
  • Represented trustees of multigenerational trusts with respect to fiduciary and investment issues, including the use of private settlement agreements to achieve certain family goals, and the formation and subsequent restructuring of family LLCs designed to coordinate investment management among various family trusts.
  • Represented individuals with respect to their charitable giving, including working with community foundations, creating private foundations, establishing charitable remainder trusts to enhance income tax planning and establishing charitable lead trusts to enhance transfer tax planning.
  • Acts as outside general counsel for several closely held businesses, including a regional brewery, golf course, property management firm, and national plumbing manufacturer.   
  • Counsels families regarding different approaches to business succession planning. To achieve maximum transfer tax savings, these transactions often have involved gifting, sales to defective grantor trusts and creative approaches to voting control. Is particularly sensitive to family dynamics, and assists clients in achieving the optimal balance of control and economic succession among family members.
  • Structured buy-sell agreements among family members and nonfamily members to facilitate business planning goals and to coordinate business succession planning with personal estate planning of the business owners.
  • Designed ownership and operational structures to facilitate the investment in and development of certain intellectual property assets.
  • Oversaw client acquisition of liquor permit business, including a TREX transfer with the Ohio Division of Liquor Control.
  • Formed and negotiated complex LLC entity structures for real estate developers designed to facilitate equity financings, and represented real estate developers with respect to tax issues related to acquisition and disposition of real estate projects.
  • Successfully represented approximately 390 landowners in negotiations with pipeline companies for easements and compensation. 
  • Negotiated and structured a three party, $6.3 million dollar sale of multiple properties with a lease buyout, a lease back, and 1031 exchange incorporated into the transaction.
  • Represented a family office in connection with refinancing multiple lines of credit

education

J.D., 2009, Case Western Reserve School of Law
B.S., 2004, Miami University (Ohio)

admissions

Ohio
United States District Court, Northern District of Ohio
Michigan