Gerald R. "Gerry" Kowalski

Graham A. Bluhm concentrates his practice in the areas of transactional law, commercial law, general corporate and business law. Mr. Bluhm has served as counsel in multiple business organizations, mergers, asset and stock acquisitions, and business succession plans. He frequently represents clients before the Ohio Department of Taxation. In addition, he has presented seminars on sales and use tax and the legal concerns of operating a business. He obtained his juris doctorate degree from the U...

Carrie L. Urrutia’s practice includes counseling on employment policies and handbooks, training, representing employers in administrative proceedings, defending against discrimination claims and providing guidance on the Americans with Disabilities Act (ADA), Family and Medical Leave Act (FMLA), drug testing, privacy, harassment, workers' compensation and a host of other employment law issues. Ms. Urrutia regularly defends employers in state and federal courts as well as administrative ...

Gary has extensive experience in representing multiemployer collectively bargained benefit plans. He has spoken extensively on various employee benefit issues to professional groups and at educational seminars.

Scott D. Newsom is a lawyer recognized by Best Lawyers in the practice areas of Employee Benefits (ERISA) Law and Litigation - ERISA. Scott D. practices law in Toledo, Ohio Best Lawyers has recognized Scott D. Newsom since 2024. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Scott D. Newsom is held by other lawyers.

Timothy C. McCarthy is a lawyer recognized by Best Lawyers in the practice area of Employment Law - Management. Timothy C. practices law in Toledo, Ohio Best Lawyers has recognized Timothy C. McCarthy since 1997. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Timothy C. McCarthy is held by other lawyers.

Stu Goldberg is a member of Eastman & Smith, concentrating his practice in the areas of product liability, fire, personal injury, commercial litigation, fraud investigations, insurance coverage and health care litigation. Mr. Goldberg has represented large and small manufacturers, retailers, contractors, nursing homes, physicians, trucking and other transportation companies, school districts, auto service centers, individuals, employers and employees, and insurance companies, in a wide va...

During his 38 years of practice, David L. Kuhl has represented public and private companies in all phases of their development. He counsels numerous family and closely held businesses and sits on several corporate boards. He also practices in the health law area and represents numerous health care clients including hospitals, joint ventures, physician group practices, imaging centers, outpatient surgery centers and other providers. Mr. Kuhl is the author of the "Business Law and Practice" cha...

Thomas J. Gibney concentrates his practice in the areas of human resources management in the private and public sectors, employment litigation, private and public sector labor negotiations and contract application, workers' compensation, and federal and state safety regulation litigation. He is a member of Eastman & Smith. Mr. Gibney is a frequent lecturer on the Affordable Care Act, National Labor Relations Act (NLRA), Occupational Safety and Health Act, Family and Medical Leave Act (FML...

David C. Krock has over 34 years of experience as a lawyer, CPA (non-practicing), trust officer and tax advisor. His law practice is concentrated primarily in the areas of estate planning, business succession planning, charitable planned giving, probate, tax and providing general counsel to small and medium size businesses. Mr. Krock is a member of Eastman & Smith. Mr. Krock graduated from the University of Toledo College of Law in 1982 where he was a member of the law review. He is a mem...

Practicing law for over four decades, David has extensive experience in business litigation with a focus on antitrust, patent infringement, and other intellectual property (IP) cases. He represents corporate clients in various industries, including banking and financial institutions, health care, and technology. Recently recognized for his 50 years as a member of the Toledo Bar, David has been a leading legal figure in patent rights infringement cases and complex litigation cases, including: ...