Ellen S. Essig

Stephen G. Nesbitt is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. Stephen G., who practices law in Cincinnati, Ohio, has been recognized since 2020. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Stephen G. is held by other top lawyers in the same geographic and legal practice area.

Peter Slater brings more than 30 years of experience helping individuals, families, and business owners navigate the complexities of estate planning, wealth transfer, and business succession and related income tax matters. He works closely with clients to develop practical, tailored strategies that reflect their values, protect their assets, and support their long-term objectives. Peter's practice encompasses estate, gift, and tax planning, charitable giving strategies, asset protection plann...

John E. Christopher is a partner at Manley Burke, LPA. He primarily practices in the areas of nonprofit organizations, business organizations, tax, and estate planning. John’s tax focused education and his years of experience in working with a broad variety of nonprofit organizations (both charities and non-charities) allow him to provide focused, relevant and usable legal advice to his nonprofit clients in all phases of their operations, from creation and start up through termination. ...

Susan E. Wheatley is a top attorney recognized by Best Lawyers in the practice area(s) of Trusts and Estates. Susan E., who practices law in Cincinnati, Ohio, has been recognized since 2006. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Susan E. is held by other top lawyers in the same geographic and legal practice area.

Michael L. Meyer is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation - Construction. Michael L., who practices law in Cincinnati, Ohio, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Michael L. is held by other top lawyers in the same geographic and legal practice area.

TRACEY A. PUTHOFF, a partner in the Business and Finance Department, graduated from Chase College of Law, where she was Order of the Curia and a research editor of the Northern Kentucky Law Review . Ms. Puthoff received her undergraduate degree in aerospace engineering from the University of Missouri and worked as an engineer for McDonnell Aircraft Company and GE Aircraft Engines. Her practice includes all aspects of general corporate law, primarily focusing on mergers and acquisitions and co...

Christopher S. Brinkman is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate Law. Christopher S., who practices law in Cincinnati, Ohio, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Christopher S. is held by other top lawyers in the same geographic and legal practice area.

Michael P. Foley is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation - Insurance, Medical Malpractice Law - Defendants, Personal Injury Litigation - Defendants and Product Liability Litigation - Defendants. Michael P., who practices law in Cincinnati, Ohio, has been recognized since 2016. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Michael P. is held by other top lawyers in the same geographic and legal prac...

Dan Demmerle is a seasoned Cincinnati business attorney with decades of experience advising corporations, family-owned businesses, and privately held entities across Ohio and Northern Kentucky. His practice spans general business law, real estate transactions, commercial financing, and development matters. Dan is particularly well known for his long-standing work in the hospitality industry, with over 40 years representing hotel owners and operators in management and franchise agreements, acq...

TOSHIO NAKAO is a native of Japan and has been a partner of the law firm of Taft Stettinius & Hollister LLP since 1991. Mr. Nakao received his B.A. from the International Christian University in Tokyo and Juris Doctor degree from Duke University School of Law. He is admitted to practice law in the District of Columbia and the State of Ohio. After graduating from college and prior to joining the firm, Mr. Nakao worked for Kobe Steel, Ltd. in Japan for 11 years. He also practiced law in Was...