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James B. Martin Jr.

Member, Louisville

Jim is a Member in Stoll Keenon Ogden's Louisville office and has been with the firm since 1988. He is a member of the Tax practice as well as the Trusts, Estates & Family Law practice. He focuses on advising clients on a wide range of tax and business planning matters with particular emphasis on like kind exchanges, business sales and reorganizations, implementation of employee stock ownership plans, transactions involving New Markets Tax Credits, incentive planning, like using opportunity zone funds, all aspects of business start-ups and the facilitation of business succession plans and business divorces. He defends clients in tax, audits, appeals, litigation and Department of Labor investigations.

Jim is AV Preeminent® Peer Review Rated™ by Martindale-Hubbell®, is listed in The Best Lawyers in America® and honored as a Kentucky Super Lawyer for his many legal accomplishments. He helped assemble a team of lawyers to advise clients in employee stock ownership transactions. To date, the team has closed in excess of 60 such transactions. He has also received the Outstanding Volunteer Attorney Award in 2003 and the Louisville Bar Association's Distinguished Service Award in 2002.

Jim is a member of the Louisville, Kentucky and American Bar Associations, as well as The Group Inc., Louisville Employee Benefits Council, the ESOP Association, The National Center for the Employee Ownership and the Small Business Council of America. To give back to the community, he has volunteered with Greater Louisville Inc., is a board member for the Catholic Cemeteries for the Archdioces of Louisville was a board member of the Lakeside Masters Swim Team and is the Louisville Bar Association's Tax Counsel.

Education
University of Louisville Brandeis School of Law
1983, J.D., cum laude
University of Louisville
1980, B.S.C., High Honors in Accounting
Admissions
Kentucky
U.S. Court of Federal Claims
U.S. District Court, Western District of Kentucky
United States Tax Court

Recognition

  • AV Preeminent® Peer Review Rated™ by Martindale-Hubbell®
  • Best Lawyers in America®, Lawyer of the Year, 2017, 2019
  • Best Lawyers in America®, 2007-present
  • Louisville Magazine Top Lawyer, Tax Law, 2013, 2014
  • Kentucky Super Lawyer, Tax
     
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Affiliations

  • Louisville Bar Association
  • Kentucky Bar Association
  • American Bar Association
  • Louisville Employee Benefits Council
  • The ESOP Association
  • Volunteer Lawyer Program Legal Aid Society of Louisville
  • Small Business Council of America
  • The Group, Inc.
  • Louisville Bar Association, Tax Counsel
  • Catholic Cemeteries of Louisville, board of directors, 1988-Present
  • Honorable Order of Kentucky Colonels
  • Tri-State ESOP Conference Planning Committee
  • University of Louisville School of Business, Former Member Louis A. Grief Tax Institute Planning Advisory Committee
  • Greater Louisville, Inc., former member Business at Breakfast Planning Committee
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Work Highlights

Reorganization of Equine Business, Insurance Trust and Gift Planning

Represented a husband and wife in planning and implementing the reorganization of a multi-million dollar equine business; in the preparation of multi-generation irrevocable trusts for each of the children and the gifting of interests in the equine business on a discounted basis to the trusts; in...

Local Hotel Taxes

Successfully defended online travel companies in litigation by three local governments seeking to collect local hotel taxes. Louisville/Jefferson County Metro Govt., Lexington-Fayette Urban County Govt., et al. v. Hotels.com, L.P., et al., 590 F.3d 381 (6th Cir., 2009).

Planning

Advised client with respect to like-kind exchanges of multiple properties under Section 1031 of the Internal Revenue Code involving exchange proceeds in excess of $17 million.

News Publications Seminars
Assessing Whether and When to Change your ESOP Advisors, panelist, Employee Ownership Conference, 2016 
Succession Planning and ESOP, Kentucky Society of CPA's, Louisville, KY, 2013
ESOP Issues, Tri-State ESOP Conference, Louisville, KY, 2012
Succession Planning and ESOP, Kentucky Society of CPA's, Louisville, KY, 2012
Obama Care Tax Issues, RMS/Clarkson Insurance Tax Conference, 2012
ESOP Planning, Retirement Management Services Seminars, Presenter, 2011
Tax Policy Presentation, Knoxville Bar Association, Knoxville, TN, 2011
LLC Tax Issues, SKO Spring Corporate Seminar, Lexington, KY, 2011
Tax Consequences of Business Failure, Louis Grief Tax Institute, University of Louisville School of Business, 2009
Legal Update, Tri-State ESOP Conference, Louisville, KY, 2009
Real Estate Issues, Like Kind Exchanges, Cincinnati, OH, 2009
Succession Planning, Louisville Tax Institute, University of Louisville School of Business, 2008
Like Kind Exchange Issues, Annual Real Estate Seminar, University of Kentucky CLE, 2008
Capital Gain Planning, Louis Grief Tax Institute, University of Louisville School of Business, 2006
ESOP Basics, Kentucky/Ohio ESOP Association, 2005
Like Kind Exchanges, Lorman Education Services, 2005
Taxation of Real Estate Transactions, Louis Grief Tax Institute, University of Louisville School of Business, 2005
IRC õ 409(p) Issues, Kentucky/Ohio ESOP Association, 2004
Like Kind Exchanges, Lorman Education Services, 2004
Limited Liability Companies, Lorman Education Services, 2004
The Elements of Estate Planning, Midwest/Midsouth Estate Planning Institute, 2003
Equity Compensation in LLCs and Unincorporated Businesses, University of Kentucky, Business Associations Law Institute, LLC, 2003
Speaker, Louis Grief Tax Institute, University of Louisville, School of Business, 2002-2003
Speaker, ESOP Committees-Kentucky/Ohio ESOP Association Annual Meeting, 2003
Sales & Use Tax in Kentucky, Lorman Education Services, 2003
Like Kind Real Estate Exchanges, Lorman Education Services, 2003
Income Tax Issues-Family Limited Partnerships, University of Kentucky, CLE, 2003
Like-Kind Exchanges in Real Estate and IRC Section 1031, Deferred Exchanges and Reverse Exchanges, Real Estate Law and Practice Institute, University of Kentucky College of Law, CLE, 2002
Sales & Use Tax in Kentucky, Lorman Education Services, 2002
Buying and Selling a Business, Lorman Education Services, 2002
Closely Held Corporations: Tax Issues & Planning,"Lorman Education Services, 2002
Property Tax Law in Kentucky, National Business Institute, 2002
Tax Issues in Real Estate Transactions, Lorman Education Services, 2002
Like Kind Real Estate Exchanges, Lorman Education Services, 2002