Merja Raunio

As an attorney and certified public accountant, Erik focuses his practice in all areas of federal tax law, with an emphasis on partnerships, limited liability companies, C and S corporations, real estate, international taxation, and civil tax controversy. He provides tax planning, structuring, and documentation for business and individual clients, including joint ventures and tax-exempt organizations. Prior to joining Gallagher & Kennedy, Erik was a Manager in the Washington National Tax ...

I am licensed to practice law in New York, New Jersey, Colorado, and the District of Columbia, and am also admitted before the Supreme Court of the United States. My credentials include an "AV Preeminent 5.0 out of 5" rating from Martindale-Hubbell, and recognition by my peers as one of the Best Lawyers for Personal Injury Litigation. My professional affiliations encompass membership in the American Bar Association, American Association for Justice, National Trial Lawyers Association, New Yor...

Carol K. Lucas focuses her practice on healthcare law and general business law. She has extensive experience in mergers and acquisitions, joint ventures, securities, private placements, state and federal regulations, entity formation and corporate representation of both public and private companies in the healthcare industry. Over the last several years, Ms. Lucas has represented numerous clients in connection with issues and disputes related to payment for healthcare services. She is also an...

Eric W. Dittmann is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation - Patent. Eric W., who practices law in New York, New York, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Eric W. is held by other top lawyers in the same geographic and legal practice area.

Jace T. Bisgard is a top attorney recognized by Best Lawyers in the practice area(s) of Insurance Law, Litigation - Insurance, Product Liability Litigation - Defendants and Product Liability Litigation - Plaintiffs. Jace T., who practices law in Cedar Rapids, Iowa, has been recognized since 2023. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Jace T. is held by other top lawyers in the same geographic and legal practice area.

Ian A. Herbert focuses his practice on all areas of employee benefits law. He has counseled clients on all aspects of the establishment and administration of pension and profit sharing plans, ESOPs, non-qualified deferred and executive compensation programs, equity and similar compensation plans, welfare benefit plans, cafeteria plans and VEBAs. In addition, he has wide-ranging experience in performing compliance reviews of qualified plan operations and assisting clients in correcting qualifi...

Manesh Rath is a trial and appellate attorney with experience in general commercial litigation, food litigation, wage and hour and class action litigation, occupational safety and health law, association law, accessibility, and labor law. Mr. Rath has been the lead amicus counsel on several cases before the U.S. Supreme Court, including Staub v. Proctor Hospital and Vance v. Ball State University . Mr. Rath is a co-author of three books in the fields of OSHA law, wage and hour law, and labor ...

Mr. Stearns is a Member in Dickinson Wright’s Troy and Saginaw offices and Chair of the Patent Prosecution Practice Group. He has over 25 years of experience in the legal industry, particularly in the area of patents. Mr. Stearns maintains a very active patent practice with clients in the automotive industry as well as medical device, pharmaceutical and light rail. He handles all aspects of patent law, including preparing and filing original applications, responses, appeals, reexaminati...

Ryan Schultz is a top attorney recognized by Best Lawyers in the practice area(s) of Bankruptcy and Creditor Debtor Rights / Insolvency and Reorganization Law. Ryan, who practices law in Chicago, Illinois, has been recognized since 2022. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Ryan is held by other top lawyers in the same geographic and legal practice area.

Christopher S.W. Blake focuses his practice on mergers and acquisitions, divestitures, recapitalizations, and financings for a wide range of industries, including food and beverage, gaming, and real estate. As co-chair of Hahn Loeser’s International Practice Group and Corporate Transactions Group, Chris’ practice spans domestic and international transactional matters. Chris has worked with clients in countries in Eastern Europe, Africa, Central and South America, and Southeast Asi...