Cohen & Grigsby Adds Two Veteran Attorneys

April 24, 2002

PITTSBURGH, PA - Cohen & Grigsby, P.C. announces the addition of attorneys: R. Michael Daniel and Jonathan M. Schmerling, formerly of Buchanan Ingersoll. Mr. Daniel and Mr. Schmerling join Cohen & Grigsby as partners in the Estates and Trusts Group.

According to Cohen & Grigsby president Richard (Chip) R. Nelson, II, “The addition of Mike and Jon is a key piece in Cohen & Grigsby’s strategic plan to increase our capabilities and services in the estate and trust law and elder law areas, which complement our strong business practice. Our long term business plan continues to focus on planned growth and the ability to meet all of our clients' needs, and with the addition of these two senior attorneys and their combined knowledge and experience, our firm is making significant strides in achieving our goals,” he said.

R. Michael Daniel concentrates his practice in family business planning, income tax planning, estate planning, charitable planning and estate administration, including administration of highly complicated estates. His practice also involves valuation of diverse holdings of closely held interests, lifetime and testamentary distribution to family members and the resulting tax treatments, establishing private foundations and organizing family charitable offices, and federal and state level tax audits. Mr. Daniel is frequently retained by other law firms as special counsel for their clients. He lectures and writes extensively regarding will drafting, administration of decedent’s estates, Pennsylvania inheritance tax, Orphan’s Court litigation, recent legislative changes, estate planning, and estate administration. Mike is a Fellow in the American College of Trust and Estate Counsel and a former chair of the Real Property Probate and Trust Law Section of the Pennsylvania Bar Association. He is listed in the current editions of Who’s Who In American Law, Who's Who in America and The Best Lawyers in America. Mr. Daniel has been honored by the Greater Pittsburgh Council of the Boy Scouts of America as the 2000 Eagle Class Honoree "for his outstanding business leadership, community involvement and distinguished service to Scouting," is a past president of the Greater Pittsburgh Council, Boy Scouts of America (“BSA”), a recipient of the Silver Beaver and Silver Antelope Awards, and is a member of the board of directors of the Northeast Region, BSA. A retired Colonel in the United States Marine Corps Reserve, his personal decorations include the Legion of Merit and two awards of the Meritorious Service Medal. Mike earned an A.B. in 1968 and a J.D. in 1971 from the University of North Carolina at Chapel Hill. He is admitted to practice in Pennsylvania and North Carolina as well as the U.S. Tax Court. Prior to joining Cohen & Grigsby, Mr. Daniel was a former Chair of the Advisory Committee and a member of the Board of Directors at Buchanan Ingersoll. He resides in Upper St. Clair.

Jonathan M. Schmerling focuses his practice on representing and advising individuals in income, gift, estate, and charitable tax planning matters. He also has extensive experience in estate and trust administration and the resolution of various tax and nontax issues that arise in the administration of estates and trusts. Jon is a frequent speaker and moderator for estate and tax planning seminars of the Pennsylvania Bar Institute. He is chair of the Legislative Committee of the Probate Section of the Pennsylvania Bar Association, a Fellow of the American College of Trust and Estate Counsel and a member of the Estate Planning Council of Pittsburgh. Mr. Schmerling is listed in the trusts and estates section of The Best Lawyers in America, and he is an active participant in several charitable organizations. Jon earned an A.B. from the University if Michigan in 1977 and a J.D. (Phi Alpha Delta; Staff Member and Student Writing Editor, Vanderbilt Law Review) from the Vanderbilt University School of Law in 1980. He is admitted to practice in Pennsylvania and New York. Prior to joining Cohen & Grigsby, Mr. Schmerling was Chair of the Estates and Trusts/Exempt Organizations Section of the Tax Group at Buchanan Ingersoll. He resides in Mt. Lebanon.