Stephen H. GARIEPY

Background

Gariepy, Stephen H. was born on December 12, 1952 in Salamanca, New York, United States.

Education

Case Western Reserve University (Bachelor of Arts, magna cum laude, 1974). The Ohio State University (Juris Doctor, cum laude, 1977). Clerkship, United States.

District Court, Columbus, Ohio, 1976 1977.

Member of Faculty, National Business Institute, since 1987.

Career

Worked at Cavitch, Familo, Durkin & Frutkin Company, Legal Professional Association (Cleveland, Ohio) specializing in Corporation, Taxation, Estate Planning, Probate, Pension and Profit Sharing, Real Estate, Trial and Appellate Practice. Admitted to the bar, 1977, Ohio. 1988, United States. Tax Court.

1991, United States.

District Court, Northern District of Ohio. Clerkship, United States. District Court, Columbus, Ohio, 1976-1977.

Member of Faculty: Ohio Legal Center Institute, 1980-1982.

National Business Institute, 1987-1990. Internal Revenue Service Conference on Federal Wealth Transfer Taxation, 1990.

Merrill Lynch Conference on Advanced Estate Planning for Larger Estates and Business Owners, 1991, 1993. Cleveland Bar Association Estate Planning Institute, Use of Remainder Interests to Shift Values, 1986, Buy-Sell Arrangements in the 1990"s, 1992, Leveraged Intra-Family Transactions Using Valuation Discounts and Defective Grantor Trusts, 1994.

Estate Planning with Family Limited Partnerships, 1996.

Northern Ohio Planned Giving Council. Using Retirement Plan Assets in Charitable Giving, 1997. Company-author: Tax Planning Strategies for Credit Shelter Trusts, Commerce Clearing House Financial and Estate Planning, 1983.

Author: Marital Deduction Planning: The Opportunities and Techniques, National Business Institute, Incorporated., 1988.

Company-Editor: Ohio Transaction Guide, Matthew Bender & Company, 1978-1995. Rabkin and Johnson Current Legal Forms with Tax Analysis, Matthew Bender & Company, 1978—.

Ohio State Taxation, Matthew Bender & Company, 1986. Consultant, BNA Estate Tax Spread Sheet, The Bureau of National Affairs, Washington, District of Columbia, 1989—.

Member: Cleveland (Chairman, Estate Planning Institute Committee, 1990-1991.

Member, Estate Planning, Probate and Trust Law Section. Member, Estate Planning Institute Committee, 1987—. Executive Committee, 1990-1991.

Continuing Legal Education Committee, 1994—), Ohio State (Member, Probate and Trust Law Section) and American (Member, Real Property, Probate and Trust and Taxation Sections.

Estate and Gift Tax Committee, 1988—) Bar Associations. Cleveland society of Estate Analysts, 1996—.

Estate Planning council of The Cleveland Museum of Art, 1997—. Estate Planning Council of Cleveland (Tax Reporter, 1988-1993.

Program Chairman, 1995.

Board of Trustees, 1995—. President, 1997—).

Cavitch, Familo, Durkin & Frutkin, is engaged in the general civil and business practice of law. Our practice embraces all civil specialties as they relate to the problems and planning concerns of business entities and their owners.

Our firm traces its history to the late 1800"s and enjoys an enviable reputation as one of the top firms in the Cleveland area.

Achievements

• Stephen H. Gariepy has been listed as a reputable lawyer by Martindale-Hubbell.

Membership

Member: Cleveland (Chairman, Estate Planning Institute Committee, 1990-1991. Member, Estate Planning, Probate and Trust Law Section. Member, Estate Planning Institute Committee, 1987—.

Executive Committee, 1990-1991.

Continuing Legal Education Committee, 1994—), Ohio State (Member, Probate and Trust Law Section) and American (Member, Real Property, Probate and Trust and Taxation Sections. Estate and Gift Tax Committee, 1988—) Bar Associations.

Cleveland society of Estate Analysts, 1996—. Estate Planning council of The Cleveland Museum of Art, 1997—.

Estate Planning Council of Cleveland (Tax Reporter, 1988-1993.

Program Chairman, 1995. Board of Trustees, 1995—. President, 1997—).