Gallagher & Kennedy PA

44 Best Lawyers awards

Gallagher & Kennedy PA logo

Awarded Practice Areas

Employee Benefits (ERISA) Law Employment Law - Management Litigation and Controversy - Tax Tax Law

Biography

For over 40 years, Otto has helped individuals, business owners, and employers comply with and plan for laws and regulations related to federal and state taxation, employee benefits, and executive compensation. He assists clients with audits, investigations, and regulatory disputes related to these areas, and advises businesses and their owners regarding business transactions and long-term business succession and estate planning.

Otto also has significant experience in federal procurement regulations and disputes, safety regulations, and regulations governing operations in the federal airspace system. He regularly represents clients before federal and state government agencies including the Internal Revenue Service, Arizona Department of Revenue, U.S. Department of Labor (DOL), National Labor Relations Board (NLRB), Federal Aviation Administration (FAA), General Services Administration, Arizona Attorney General’s Office, and Arizona Industrial Commission. Otto also drafts and lobbies for the passage of legislation to remedy client issues.

Otto is recognized as a Certified Tax Specialist by the State Bar of Arizona Board of Legal Specialization.

Gallagher & Kennedy PA

44 Best Lawyers awards

Gallagher & Kennedy PA logo

Overview

  • English
  • French

  • Boston University School of Law, LL.M., graduated 1987
  • Brigham Young University, J.D., graduated 1985
  • Brigham Young University, B.S., graduated 1982

  • Texas, 1991
  • Arizona, 1985

  • American Bar Association - Member, Section of Labor and Employment
  • American Bar Association - Member, Section of Public Contract Law
  • American Bar Association - Member, Section of Taxation
  • State Bar of Arizona - Member, Labor and Employment Law Section
  • State Bar of Arizona - Member, Tax Law Section

  • U.S. Supreme Court
  • U.S. Court of Federal Claims
  • U.S. Court of Appeals. Federal Circuit
  • U.S. District Court, District of Arizona
  • U.S. Tax Court
  • Arizona State Courts
  • English
  • French
  • Texas, 1991
  • Arizona, 1985
  • American Bar Association - Member, Section of Labor and Employment
  • American Bar Association - Member, Section of Public Contract Law
  • American Bar Association - Member, Section of Taxation
  • State Bar of Arizona - Member, Labor and Employment Law Section
  • State Bar of Arizona - Member, Tax Law Section
  • Boston University School of Law, LL.M., graduated 1987
  • Brigham Young University, J.D., graduated 1985
  • Brigham Young University, B.S., graduated 1982
  • U.S. Supreme Court
  • U.S. Court of Federal Claims
  • U.S. Court of Appeals. Federal Circuit
  • U.S. District Court, District of Arizona
  • U.S. Tax Court
  • Arizona State Courts

Client Testimonials

Awards & Focus

Recognized in The Best Lawyers in America® 2026 for work in:
  • Employee Benefits (ERISA) Law
  • Employment Law - Management
  • Litigation and Controversy - Tax
  • Tax Law
Awards:
  • AV Preeminent® Peer Review Rated™
  • Recognized, “The Big Thank You Event, Awards for Public Policy,” Arizona Small Business Association (ASBA) (December 4, 2018)

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