Mary J. Giganti

Cleveland, Ohio


(440) 835-0600


(440) 835-1511


Email Me

Mary practices in the employee benefits, ESOPs, business tax law, business succession planning and estate planning areas. Mary represents closely-held businesses in all aspects of sophisticated qualified and nonqualified retirement plans, including the design and implementation of such plans, navigating the various IRS and Department of Labor (DOL) voluntary correction programs to maintain such plans in accordance with the laws, and winding up and terminating such plans.

Mary counsels closely-held businesses and trustees on Employee Stock Ownership Plans (ESOPs) regarding the design, implementation, on-going administration, IRS and DOL audits, IRS and DOL voluntary correction programs, distributions, participant pass-through voting and plan terminations.

In addition to working with closely-held businesses directly, Mary utilizes her experience in the employee benefits area by co-counseling with other attorneys and law firms who do not have extensive experience with sophisticated retirement plan designs to develop employee benefit plans to meet the client’s goals.

Mary also advises businesses on complex tax laws and business succession planning.  Mary counsels business owners and individuals on estate planning including federal estate laws, family wealth transfer planning and asset protection planning.

With two active school-age sons, Mary is involved with the schools and youth sports. Mary also teaches grade school religion and has served on the boards of charitable organizations that respond to children and family issues.


Areas of Practice:

Employee Benefits
Business Tax Law
Succession Planning
Estate Planning

Bar Admission:

Ohio, 1991


Cleveland State University, Cleveland-Marshall College of Law, Cleveland, Ohio J.D.
Trinity University, San Antonio, Texas

Published Works:

Contributing Editor, 401(k) Advisor
Co-Author Article in Journal of Pension Benefits
Co-Author Articles in Journal of Pension Planning and Compliance

Classes/Seminars Taught:

Speaker, American Bar Association
Speaker, Ohio State Bar Association
Speaker, Cleveland Metropolitan Bar Association
Speaker, Internal Revenue Service
Speaker, Ohio Society of CPAs
Speaker, ASPPA Benefits Council of Cleveland
Speaker, Ohio Employee Ownership Center
Speaker, NIPA

Professional Associations and Memberships:

Cleveland Metropolitan Bar Association
ASPPA Benefits Council of Cleveland
The ESOP Association
Ohio Ownership Center