Lev K. Martyniuk is a partner in the Firm’s Business, Corporate, Tax and Healthcare Practice Groups. He joined Wood & Lamping LLP in July 2009.

Lev advises privately-held small and mid-size businesses ($2 Million to $100 Million in sales) their owners, and entrepreneurs generally, in various industries: healthcare, food manufacturing, biomedical engineering, commercial oven manufacturing, intermodal services, and computer software businesses among others.

He brings to his practice an inclination for finding novel approaches to business problems and legal challenges. Lev enjoys learning about his clients’ businesses and their competitive environment.

Lev zealously represents his clients by helping them structure their affairs and by advising them on the most cost-effective, efficient, and high-return basis for completing their transactions, including specifically solving complex tax and transactional issues, and lawfully minimizing the federal tax bite on transactions and business entity ownership

Lev serves the community by volunteering as a three-year appointee to the U.S. Department of Treasury’s Taxpayer Advocacy Panel charged with advising the IRS on how to make the administration of federal tax laws more efficient, streamlined, and taxpayer-friendly. He also serves on the American Bar Association, Record Owners Legislation Task Force, responsible for commenting on proposed federal legislation requiring all non-publicly held companies to disclose their equity and beneficial owners, and controlling persons.

More and more, Lev’s transactional practice includes hospitals, physician practice groups, and individual physicians. He represents one of the largest physician groups in Greater Cincinnati. Lev is a member of the Firm’s Health Care Practice Group having handled a significant number of transactions for non-profit and for profit hospitals, and physician practices, such as:

• A significant affiliation relationship between QCP Management Services, LLC (formerly known as “Queen City Physicians, Ltd.”) and TriHealth.
• The creation of a Nephrology Center to serve the Greater Cincinnati community.
• The creation of multiple Ambulatory Surgery, MRI, Petscan and Diagnostic Centers joint ventures with individual physicians and physician groups.
• The sale by a hospital of its equity stake in a pre-existing outpatient surgical service entity to a physician-owned investment group.