Mr. Cramer is a shareholder in the firm's
Business and Estates Department. His practice is concentrated in the
areas of business, finance and commercial transactions. His practice
focuses on the negotiation and documentation of a wide range of
business transactions and contracts, including mergers and
acquisitions (asset and stock sales and the related due diligence),
employment agreements, non-competition agreements, confidentiality
agreements, buy/sell agreements, shareholder agreements, real estate
and equipment leases, management agreements, distribution
agreements, license agreements, service contracts, joint venture
agreements and similar arrangements. He also regularly advises
clients with respect to the optimal form of business entity and
structure, addressing the corporate governance, liability, tax and
operational issues related to the form of doing business.
Rick serves as counsel to tax-exempt and
nonprofit organizations, including a local college, veterans
organizations, trade associations, health care providers and other
public, charitable and educational organizations. He advises them
with respect to such matters as federal and state tax exemption,
unrelated business income, private foundation/public charity status,
private inurement, intermediate sanctions, tax-exempt financing and
other issues unique to tax-exempt and nonprofit organizations.
Rick has served as principal attorney, special
tax counsel and as bond counsel in numerous tax advantaged
financial/business transactions. These transactions include
leveraged and single investor equipment lease financings, off
balance sheet financings, asset securitization transactions, grantor
trust transactions, tax-exempt bond financings, leveraged ESOP
financings, business acquisitions and dispositions and general
corporate borrowings. Rick is experienced in the business/tax
accounting aspects of such transactions from the perspective of the
various constituent parties, including lessees, lessors, buyers,
sellers, borrowers and lenders.
Rick is a member of the Pennsylvania and Allegheny County Bar
Associations and is recognized as bond counsel in the Bond Buyer’s
Municipal Marketplace and a member of the National Association of
Bond Lawyers.
He received his B.A. from Washington and Jefferson
College in 1976 and his J.D. from Duquesne University School of Law
in 1979.
