Mr. Cramer is a shareholder in the firm's Business and Estates Department. His practice is concentrated in the tax and business areas where he represents individuals and business clients with respect to general business, tax and financing matters, including selecting the appropriate form of business entity, buy-sell agreements, buying/selling businesses and professional practices and the admission/withdrawal of business partners. His practice also focuses on the negotiation and documentation of a wide range of contractual matters such as employment agreements, leases, management agreements, service contracts, joint venture agreements and similar arrangements. In the area of taxation, Rick represents clients before the Internal Revenue Service and Pennsylvania Department of Revenue at audit and appeal proceedings.

Rick has served as principal attorney, special tax counsel and as bond counsel in numerous financial/business transactions. These transactions include leveraged and single investor equipment lease financing, off balance sheet financings, asset securitization transactions, tax-exempt bond financing, leveraged ESOP financing, business acquisitions and dispositions and general corporate borrowing. 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.