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, business owners, start-up entities, family businesses, and established corporations. 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 transactions. He also has experience 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.

He 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 an LL.M. in taxation and a B.A. in economics and management, Brian’s background and experience enable him to structure transactions that will not only protect his clients but also generate substantial cost savings. His growing practice enables 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 is part of the reason 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
    • Six CALI Awards for Excellence
  • DePauw University  (B.A., 2001)
    • Economics and Management
    • Dean’s List (1998 - 2001)
    • Captain of football team and academic all-american (2000)
    • Studied abroad at Westminster University in England

Bar Admissions

  • Ohio
  • Florida


  • City of Upper Arlington 
    • City Council member
    • Board of Tax Appeals (2010 - 2016)
  • Upper Arlington Rotary 
  • Upper Arlington School Levy, treasurer (2012 - 2016)
  • Grandview Heights, Board of Tax Appeals (2016 - present)
  • Columbus Bar Association,
    • Business Tax Committee
      • Chair (2010 - 2011)
      • Vice chair (2009 - 2010)
  • Boys & Girls Clubs of Columbus, December Fundraiser Host (2014 - present)
  • Leadership UA (2009)
  • Upper Arlington Schools, Finance Advisor Group (2012 - 2015)
  • St. Agatha Church
  • Ohio State Bar Association
  • Florida Bar Association
  • Columbus Bar Association


  • Ohio Rising Stars® 
  • Best Lawyers®
    •  Corporate Law (2022,2024)
  • Peer Review Rated AV in Martindale-Hubbell
  • Top Lawyers by Columbus CEO magazine