University of Illinois at Chicago John Marshall Law School Master of Laws (LL.M.) in Taxation – June 2016
(Graduated with honors)
University of Illinois at Chicago John Marshall Law School Juris Doctor – January 2013
Ohio State University Bachelor of Arts, History as Pre-Law – August 2009
Alex J. Hemmelgarn is an Associate in our Corporate, Tax, and Trust & Estate Planning Practice Groups representing businesses, as well as individual and family estates.
Primarily providing clients counsel on tax issues based on state and federal statutes and regulations, case law, IRS Revenue Rulings and Procedures, and tax treaties, Mr. Hemmelgarn has experience in the following:
Entity formation, conversion and reorganization
Municipal, state and federal tax compliance
Business Succession Planning
Sales and Liquidations
Employee Benefits and Executive Compensation (including Employee Stock Ownership Plans, Profit Sharing Plans, and Phantom Stock Plans)
Mr. Hemmelgarn also prepares federal estate tax returns, gift tax returns, federal and state trust income returns and other filings – working closely with our clients’ accounting and financial professionals in all phases of tax preparation.
A graduate of Ohio State University where he earned a Bachelor of Arts in History, Mr. Hemmelgarn later attended the University of Illinois at Chicago’s John Marshall Law School, where he earned his Juris Doctor. He also received his Master of Laws in Taxation from John Marshall Law School, and graduated with honors.
Mr. Hemmelgarn currently serves on the Board of Directors for HOPE Connection, a Los Angeles-based nonprofit organization that provides individual and group support, educational programs, and other resources for individuals grieving the loss of loved ones.
An experienced speaker, Mr. Hemmelgarn has frequently presented on the improvement of cultural competency in client counseling and the development of person-centered, trauma-informed best practices in the provision of legal services, including the preparation of trainings and materials for legal professionals seeking to better serve victims of trauma and persons with disabilities.
Presenter, Tax Planning and Pitfalls for the Global Family – San Fernando Valley Bar Association, May 2020
Co-Presenter, 2019 Year-End Tax Planning – MCLE and CPE accredited Client Seminar Series, November 2019
Co-Author, Chapter 10 – Special Powers in Powers of Attorney Relating to Special Needs Issues, Special Needs Trusts, Illinois Institute for Continued Legal Education, 2013
Co-Presenter, Wills and Advance Healthcare Directives – Café Europa (community group for Holocaust Survivors) – August and September 2017
Trusts and Estates Guest Lecturer, Formalities of Execution of Estate Planning Instruments, John Marshall Law School, November 2014
Co-Presenter, Estate Planning for LGBT Couples, Chicago Public Library, May 2014