Ross D. Cohen

Ross D. Cohen is a Partner in Dentons' Tax practice, based in Louisville, advising established and emerging business entities and nonprofit organizations on complex legal and tax issues, with a focus on tax structuring, M&A transactions, business succession planning, and tax-exempt organizations.

He works with clients across a wide range of industries, including real estate, transportation, hotel, cannabis, restaurant and hospitality, representing closely held and family businesses in tax-efficient corporate restructurings, owner separations, and succession planning. He advises startups on business formation, partnership and operating agreements, and valuation mechanisms in shareholder agreements. In the tax-exempt space, he assists clients in establishing new nonprofit organizations, obtaining and retaining tax-exempt status, and addressing unrelated business income tax and private foundation compliance. He also advises on executive compensation tax matters, including deferred compensation agreements, phantom stock arrangements and profits interests grants for LLCs. Notable transactions include serving as tax counsel for the merger of First Merchants Corporation with First Savings Financial Group (approximately US$2.4 billion), the carve-out sale of Babcock & Wilcox's Diamond Power division for US$177 million, and the merger of German American Bancorp, Inc. with Heartland BancCorp (approximately US$1.9 billion).

Ross holds a J.D., magna cum laude from the University of Louisville Brandeis School of Law (2004) and an LL.M. in Taxation from New York University (2005).

He is recognized in The Best Lawyers in America for Tax Law and Litigation and Controversy – Tax, and was named "Lawyer of the Year" for Tax Law in Louisville (2023). He is also recognized by The Legal 500 US for US Taxes: non‑contentious, and is a member of the American Bar Association Tax Section.