Andrew J. Hogan
Mr. Hogan, a Partner with Kohnen & Patton, joined the firm in 1987. His practice focuses primarily in the following fields:
- Real Estate – with an emphasis on the acquisition, leasing, sale and development of commercial real property;
- Banking, Finance and Creditor’s Rights – with an emphasis on commercial lending and debtor/creditor matters, generally serving as lender’s counsel in the preparation of documentation for, and the closing of, commercial loan transactions;
- Title Insurance – a licensed title insurance agent, Mr. Hogan is the President of Tower Land Title Agency, Inc., and serves as the Agency’s primary commercial agent and underwriting analyst. Tower Land Title Agency, Inc. is a licensed Ohio agent for First American Title Insurance Company.
As a life-long resident of Cincinnati, he has been involved with a number of local charitable organizations. When not practicing law, Mr. Hogan enjoys sports, including playing golf (although his game needs a little work) and serving as an off-ice official for the Cincinnati Cyclones, and singing with his church choir and the Friendly Sons of St. Patrick Glee Club.
Memberships & Affiliations
- Case Western Reserve University’s Cincinnati Alumni Chapter
- Founder and long-time Board Member
- Hamilton County, Ohio Board of Zoning Appeals
- Former Board Member
- Columbia Township Exterior Property Maintenance Code Board of Appeals
- Former Member and Officer
- William H. Albers Foundation, Inc.
- Board Member
- Village of Newton Board of Zoning Appeals
- Board Member
In this article, Andrew J. Hogan discusses the decision by the Ohio Supreme Court permitting interested parties to pierce an “entity transfer” of real estate and use the sale price of the entity as the fair market value of the real estate for tax purposes.
“Entity transfers” are often used in commercial real estate transactions for the tax benefits they can confer on the parties to the transaction. In the typical “entity transfer” arrangement, title to real property being sold is first transferred from the current owner to a newly organized subsidiary entity, and then ownership of the subsidiary entity, rather than the title to the real property, is sold to the purchaser. These types of “entity transfers” have recently been targeted by the Ohio County Auditor’s Association.