Assistant Professor
Business Law, Accounting, Taxation
Education
J.D., The Ohio State University.
M.B.A., The Ohio State University
B.S., The Ohio State University
Contact Information
Troutman 111B
p 614-236-6670
f 614-236-6540
sam@bhmlaw.net
Steve is a shareholder in the Dublin law firm of Blaugrund, Herbert & Martin, Incorporated. His practice is concentrated in the areas of business, tax, succession and estate planning for individuals and small to medium-sized businesses, as well as advising adjunct professors of accounting and law at the Capital University Graduate School of Administration and the Capital University Law School and Graduate Center. He is also an adjunct professor of taxation and estate planning for the College of Financial Planning. Steve is also the Lead Instructor for the largest CPA review course in Columbus. Previously, Steve was an auditor and tax accountant with Touche-Ross and a rates analyst with Colorado Interstate Gas. Steve's JD and MBA degrees are from the Ohio State University and his BSBA is from the University of Colorado. Steve is a member of the Ohio and Columbus Bar Associations. He is a member of the AICPA and the Ohio Society of CPA's and serves as its legal counsel.
Steve has written several articles and handbooks including "Check-a-box" Final Regs. Simplify Entity Classification (co-authored) Taxation for Accountants, March 1997; Limited Liability Companies and More, an overview of Senate Bill 74, (1996) by the Ohio Society of CPAs; Proposed "Check-a-box" Regulations, Taxation for Accountants, (co-authored) July 1996; Proposed "Check-a-box" Regulations, Taxation for Lawyers, (co-authored) September/October 1996; Check-a-box" Final Regs. Simplify Entity Classification for Tax Purposes (co-authored), Warren, Gorham & Lamont, Forms of Business Manual (1996); Senate Bill 74, Expanded Flexibility for Ohio Businesses and Professionals, The Ohio CPA Journal, July 1994; Co-author, Chapter 9 of Prentice Hill's Corporate Law and Practice Treatise on Tender Offers and Takeover Defenses Under Ohio Law. Cited as authority over a dozen times in Ohio Jurisprudence 3d with regard to Ohio limited partnerships, limited liability partnerships and limited liability companies.
Steve is also a frequent CLE/CPE speaker. Steve has spoken on various legal, accounting and tax topics, including Tax Issues Relating to Real Estate Loan Workouts, Estate and Gift Tac C considerations under Chapter 14 of the Internal Revenue Code, Tax Traps for the Unwary, A hole in you Corporate Shield - Responsible Person Liability, The 1993 Revenue Reconciliation Act, Changes Affecting Partnerships and Corporations, Litigation Services Engagements, Ethics and Lobbying Laws, Partnerships - Tax Traps for the Unwary, Accountancy Law in Ohio, and State Law and Federal Income Taxation issues pertaining to limited liability companies.