Mr. O'Neill is a 1976 graduate of the University of Notre Dame (B.B.A. Accounting) and a 1979 graduate of the University of Toledo College of Law (J.D.), where he served as Managing Editor of the Law Review. He was admitted to the Ohio Bar in 1979 and is a Certified Public Accountant. Prior to co-founding O'Neill & O'Neill, he was employed as a tax professional at Arthur Andersen & Co. and in the corporate tax areas of SEC-reporting corporations involved in the transportation, banking, and mortgage lending industries. He is a member of the Cleveland Bar Association, and the American and Ohio Institutes of Certified Public Accountant. Practice concentration areas include taxation (federal, state and local) estate planning, probate, real estate and small business related matters.