Ralph E. Heyman


A respected corporate attorney for more than 50 years, Ralph has built a reputation for solving business problems that keep his clients awake at night. He maintains a “get-the-deal-done” approach to handling corporate matters and is equally savvy in tax and wealth management issues. He has been an AV-Rated attorney for 30 consecutive years.

Ralph’s practice covers business, tax, estate planning, probate, corporation, partnership, real estate and securities law. He focuses on problem solving and the design, negotiation and implementation of complex transactions, solutions and plans.

In wealth management and estate planning, Ralph has helped his clients with pension negotiations, buy-outs and with all documentation necessary to complete their estate plans. He has worked with individuals, insurance companies, banks and investment companies.

His clients have included: Data Corporation, Mead Corporation, Motor Technology, Peerless. Tooling Technology, Inc., Towne Properties, Hills Developers and Vining Industries.


  • University of Cincinnati College of Law  (LL.M., 1957)
    • University of Cincinnati Law Review, writer
  • Harvard Law School  (LL.B., cum laude, 1956)
  • Dartmouth College  (B.A., magna cum laude, 1953)
    • Public Administration

Bar Admissions

  • Ohio
  • Illinois


  • American Bar Association 
    • Section of Taxation
      • Partnership Committee
      • Real Estate Tax Problems Comittee
      • Trust and Estates Committee
    • The Group (a national association of tax planning lawyers)
  • Ohio State Bar Association, Tax Committee
  • Dayton Bar Association
    • Business and Tax Committee 
    • Probate and Estate Planning Committee
  • Cincinnati Bar Association, Tax and Estate Planning Committee
  • Jewish Federation of Dayton, board member, past president 
  • Robert Shapiro Foundation, past chairman
  • National Council for Community and Justice of Dayton, past national trustee, past head co-chair
  • Dayton Bicycle Club 
  • Planned Giving council of Greater Dayton, trustee
  • United Way, past board member 
  • Miami Valley School, past board member 
  • St. Elizabeth Hospital Foundation, past board member 
  • Temple Israel, past president, past board member
  • Temple Israel Foundation, past board member 
  • Montgomery County Regional Zoning Commission, past board member 
  • Southwest Ohio Tax Institute, lecturer on tax and estate planning
  • University of Cincinnati, lecturer on tax and estate planning
  • University of Dayton School of Law, lecturer on tax and estate planning
  • Dayton Area Tax Professional Society, lecturer on tax and estate planning
  • Dayton Bar Association, lecturer on tax and estate planning


  • Peer Review Rated AV in Martindale-Hubbell
  • Best Lawyers® (1989 - present)
    • Corporate Law, Tax Law, Trusts and Estates, International Mergers and Acquisitions
  • Ohio Super Lawyers® (2004 - present)
  • Who's Who in Law by The Dayton Business Journals
  • Volunteer Award from the Robert Shapiro Foundation
  • NCCJ Humanitarian Award from the National Council for Community and Justice of Dayton