Brian C. Close


Brian leverages a practical approach with a thorough understanding of the corporate world to provide strategic business counsel and tax services to individuals, small and medium-sized business owners, start-up entities, family businesses and growth companies. He advises clients on a number of matters, including contractual drafting and negotiations, capital and private equity transactions, mergers and acquisitions, succession and exit planning and real estate and financial transactions. He also has extensive experience in guiding clients through tax challenges, including tax-free restructuring and reorganizations, partnership tax and income tax planning, real estate tax appeals, and federal and local tax controversies. Brian represents a number of emerging and growth-stage companies with respect to structuring and negotiating capital formation transactions, including crowdfunding and venture capital.

Brian brings the energy and drive needed to lead his innovative, entrepreneurial and fast-paced clients through the bureaucracies of and landmines in the corporate and tax arenas. With a master’s degree in taxation and a bachelor’s degree in economics and management, Brian’s background and experience enable him to structure transactions that will not only protect his clients, but also generate them substantial cost savings. Brian’s growing practice also allows him to stay up on the most recent developments, from representing real estate developers in Low Income Housing Tax Credit (LIHTC) and Historic Tax Credit (HTC) deals to assisting closely held business entities prepare for an Employee Stock Ownership Plan (ESOP). Providing practical solutions to complex issues form part of the reason why Brian has been selected for the Ohio Rising Stars® List and rated a Top Lawyer by Columbus CEO Magazine.


  • Capital University School of Law  (LL.M., 2007)
    • Taxation
  • Capital University School of Law  (J.D., summa cum laude, 2005)
    • Dean’s List, 2002-2005; Law Review; Recipient of six CALI Awards for Excellence
  • DePauw University  (B.A., 2001)
    • Dean’s List, 1998-2001; Captain of football team and Academic All-American, 2000; Studied abroad at Westminster University in England
    • Economics and Management

Bar Admissions

  • Ohio
  • Florida


  • American Bar Association 
  • Ohio State Bar Association 
  • Florida Bar Association 
  • Columbus Bar Association 
  • Columbus Bar Association Business Tax Committee; Past Chair 
  • City of Upper Arlington Board of Tax Appeals; Member 
  • St. Agatha’s Church; Parishioner 
  • Upper Arlington Schools; Finance Advisor Group Member 
  • Upper Arlington School Levy; Treasurer


  • Selected for the Ohio Rising Stars® List
  • Listed in The Best Lawyers in America® for Corporate Law
  • Peer Review Rated AV in Martindale-Hubbell
  • Named to the "Top Lawyers" list by Columbus CEO Magazine