Martin T. Boratyn is an experienced attorney and business operations executive with over 30 years of experience advising corporations. He has held senior legal and business roles at the Public Utilities Commission of Ohio, Exel Direct Inc., and Allied Van Lines Inc. Boratyn has extensive experience in commercial transactions, litigation, regulatory compliance, and business operations. He has successfully negotiated complex contracts, resolved litigation matters, and implemented strategies to reduce business expenses and risks. Boratyn holds a Juris Doctor from DePaul University and is licensed to practice law in Illinois and Ohio.
Vinita Mehra and Jasmin Hurley took part in an event about launching businesses put on by the Greater Columbus Chinese Chamber of Commerce. They discussed U.S.-China trade relations, focusing on U.S.-bound investment, its structures and incentives. They also covered entry options for investors, detailing corporate structuring and taxability, and gave several tips to doing business in the U.S., especially related to IP protection.
Final top ten mistakes startups make 09.23.2014 (00046831x c0cb4)Roger Royse
LEARN FROM THE EXPERTS. EXPERIENCED CFO AND ATTORNEY WILL DISCUSS OBVIOUS AND AVOIDABLE MISTAKES COMMONLY MADE BY STARTUPS IN THEIR EARLY YEARS.
Financial and legal mistakes go hand in hand and often overlap. This interactive "conversation" between a CFO and an attorney will shed light upon these common mistakes, as well as provide solutions for avoiding common pitfalls. This webinar is geared towards current and future executives at startups, financial and legal advisors of startups, and students considering starting their own businesses.
Speakers: Lisa Chapman, Esq. - Royse Law Firm
Chris Chillingworth - Partner at CFOs2Go
Moderator: Fred Greguras, Esq. - Royse Law Firm
The Paper Armageddon A Practical Guide For Creating A Document Retention Poli...Roger Royse
In this age of information overload, companies must make smart decisions about which documents to retain, and when and how to retain them. Lisa Chapman, Esq. of the Royse Law Firm will provide an overview of legal and practical considerations that should inform your documentation policy, with an emphasis on ensuring that your Company is complainant with tax and other relevant laws as well as practical solutions for handling what is now being called the "information overload."
During the recently completed third quarter of 2017, the Department of Justice resolved one matter and the Securities and Exchange Commission resolved two matters. While this was a slow quarter in terms of the number of enforcement actions, the financial impact was significant as the Telia global settlement involved financial penalties and disgorgement of approximately $965 million to be allocated between U.S., Dutch, and Swedish authorities.
An Introduction to the Legal Aspects of Investing and Establishing a Business in Canada. Borden Ladner Gervais LLP (BLG), a leading full-service, Canadian law firm, is driven to help achieve the best possible results for all our clients. BLG’s more than 750 lawyers, intellectual property agents and other legal professionals in five offices provide corporate, litigation and arbitration, as well as intellectual property solutions to a wide range of clients nationally and internationally,.
Vinita Mehra and Jasmin Hurley took part in an event about launching businesses put on by the Greater Columbus Chinese Chamber of Commerce. They discussed U.S.-China trade relations, focusing on U.S.-bound investment, its structures and incentives. They also covered entry options for investors, detailing corporate structuring and taxability, and gave several tips to doing business in the U.S., especially related to IP protection.
Final top ten mistakes startups make 09.23.2014 (00046831x c0cb4)Roger Royse
LEARN FROM THE EXPERTS. EXPERIENCED CFO AND ATTORNEY WILL DISCUSS OBVIOUS AND AVOIDABLE MISTAKES COMMONLY MADE BY STARTUPS IN THEIR EARLY YEARS.
Financial and legal mistakes go hand in hand and often overlap. This interactive "conversation" between a CFO and an attorney will shed light upon these common mistakes, as well as provide solutions for avoiding common pitfalls. This webinar is geared towards current and future executives at startups, financial and legal advisors of startups, and students considering starting their own businesses.
Speakers: Lisa Chapman, Esq. - Royse Law Firm
Chris Chillingworth - Partner at CFOs2Go
Moderator: Fred Greguras, Esq. - Royse Law Firm
The Paper Armageddon A Practical Guide For Creating A Document Retention Poli...Roger Royse
In this age of information overload, companies must make smart decisions about which documents to retain, and when and how to retain them. Lisa Chapman, Esq. of the Royse Law Firm will provide an overview of legal and practical considerations that should inform your documentation policy, with an emphasis on ensuring that your Company is complainant with tax and other relevant laws as well as practical solutions for handling what is now being called the "information overload."
During the recently completed third quarter of 2017, the Department of Justice resolved one matter and the Securities and Exchange Commission resolved two matters. While this was a slow quarter in terms of the number of enforcement actions, the financial impact was significant as the Telia global settlement involved financial penalties and disgorgement of approximately $965 million to be allocated between U.S., Dutch, and Swedish authorities.
An Introduction to the Legal Aspects of Investing and Establishing a Business in Canada. Borden Ladner Gervais LLP (BLG), a leading full-service, Canadian law firm, is driven to help achieve the best possible results for all our clients. BLG’s more than 750 lawyers, intellectual property agents and other legal professionals in five offices provide corporate, litigation and arbitration, as well as intellectual property solutions to a wide range of clients nationally and internationally,.
Qualified Opportunity Zones rules seek to encourage investment and stimulate economic growth in certain distressed communities by providing various federal income tax benefits to taxpayers who invest in businesses that operate within these zones. Discussion will include tax incentives and key outstanding regulatory issues in Qualified Opportunity Zones as well as transactions for companies, funds and investors, including real estate deals and sales of closely held businesses.
• Intent of the 2017 legislation on Qualified Opportunity Zones
• Types of qualified opportunity funds
• Tax and business considerations in choosing a fund
• Tax benefits of investing in a qualified opportunity fund
• Capital gains that qualify
• Tax deferral or something more?
• Prescribed holding periods
• Taxpayer qualifications
• Investments required to realize tax benefits
• Investing in a sponsored fund to realize the tax benefits
• Forming a new fund
• Opportunity to defer gains for selling business owners
• Opportunity zones compared to a like-kind exchange for real estate investors
• A qualified fund in the case of a partnership dissolution
• Estate planning opportunities
• Opportunity Zones deal overview
• Real estate developer perspective -- cost of capital and deal structures
03.08.2018 Key Issues in Sec 363 Bankruptcy SalesExpert Webcast
MAJOR TOPICS
• Summary of Section 363 sale
• Effects on different stakeholders, benefits and burdens
• Debtor v. creditor strategies
• Traditional restructuring v. sale
• Auction and sale process
• Non-profit debtors – hospitals
• “Stalking horse” and insider bidders
• “Melting ice cube” theory
• Impact of the General Motors Chapter 11 filing
• Credit bidding – Fisker and progeny
• Bid chilling
• Making the process more efficient
05.09.2018 Cannabis Caluation, M&A and Tax IssuesExpert Webcast
MAJOR TOPICS:
•Industry overview
•Regulatory landscape
•Valuation methodologies and metrics
•Tax issues in the Cannabis industry
•Transactional trends in the industry – M&A and financings
When advising business clients about doing business in Canada, lawyers must turn their minds not only to the kinds of corporate vehicles which Canadian law permits but also the remedies permitted if disputes arise. In this paper, we highlight the range of remedies available in the common law jurisdictions of Canada to protect shareholders and others from abusive corporate action.
This is the fourth update revision of a paper which was first published on the internet in 2005. It has been widely read and has been well-received by clients and other lawyers. We believe that we have been repeatedly quoted by other lawyers. Our paper was used in global corporate law texts in Asia and was including in required reading for a business valuators program in Canada.
This paper begins by discussing the various sources of shareholder rights, including corporate statutes, articles of incorporation and by-laws, and shareholder agreements. Although securities laws will also be briefly mentioned, the securities regime is exceedingly complex and it is beyond the scope of this paper to address it in detail. We then discuss the remedies provided by corporate statute to shareholders who are aggrieved by the manner in which management conducts the business and affairs of the corporation, including voting, court-ordered meetings, derivative actions, the oppression remedy, investigations, appraisals and court-ordered winding-up on the “just and equitable principle”.
The oppression remedy, widely acknowledged to be the most powerful weapon in the shareholder's arsenal of remedies, focusses on two particular points: the broad definition of "complainant" under corporate statutes, and the manner in which the courts have defined the reasonable and legitimate expectations of shareholders and other "proper persons" under the oppression remedy.
The authors are members of ELLYN LAW LLP Canadian Business Litigation & Arbitration Lawyers, a Toronto law firm, specializing in dispute resolution for small and medium businesses and their shareholders. The firm is a member of the International Network of Boutique Law Firms (www.inblf.com), a prestige network of specialized law firms who have demonstrated pre-eminence their practice fields. Ellyn Law LLP is INBLF’s designated Toronto firm for shareholder disputes and arbitration. Igor Ellyn, QC is the Chair of INBLF's Business Litigation & Arbitration Practice Group.
In the seven years since this paper was first published, ELLYN LAW LLP has acted on dozens of complex shareholder disputes. Despite our long experience in this area, each case brings its shares of new twists and surprises. In each revision of this paper, we have added the benefits of our added experiences.
How International Startups Can Move to Silicon Valleyideatoipo
Silicon Valley contains the greatest concentration of wealth in the world, housing companies representing trillions of dollars of market capitalization on a short stretch of land between San Francisco and San Jose, California.
Companies from around the world come to Silicon Valley for access to markets, financing and talent. Many of the most successful companies have started in other countries and moved to Silicon Valley.
The presentation will cover:
1) How to make your company fundable to venture capitalists
2) How to protect you foreign intellectual property
3) The importance of limiting your potential liability
4) Complying with federal immigration and California’s byzantine employment law rules
5) Attracting and incentivizing employees
6) Raising money in general in Silicon Valley
Qualified Opportunity Zones rules seek to encourage investment and stimulate economic growth in certain distressed communities by providing various federal income tax benefits to taxpayers who invest in businesses that operate within these zones. Discussion will include tax incentives and key outstanding regulatory issues in Qualified Opportunity Zones as well as transactions for companies, funds and investors, including real estate deals and sales of closely held businesses.
• Intent of the 2017 legislation on Qualified Opportunity Zones
• Types of qualified opportunity funds
• Tax and business considerations in choosing a fund
• Tax benefits of investing in a qualified opportunity fund
• Capital gains that qualify
• Tax deferral or something more?
• Prescribed holding periods
• Taxpayer qualifications
• Investments required to realize tax benefits
• Investing in a sponsored fund to realize the tax benefits
• Forming a new fund
• Opportunity to defer gains for selling business owners
• Opportunity zones compared to a like-kind exchange for real estate investors
• A qualified fund in the case of a partnership dissolution
• Estate planning opportunities
• Opportunity Zones deal overview
• Real estate developer perspective -- cost of capital and deal structures
03.08.2018 Key Issues in Sec 363 Bankruptcy SalesExpert Webcast
MAJOR TOPICS
• Summary of Section 363 sale
• Effects on different stakeholders, benefits and burdens
• Debtor v. creditor strategies
• Traditional restructuring v. sale
• Auction and sale process
• Non-profit debtors – hospitals
• “Stalking horse” and insider bidders
• “Melting ice cube” theory
• Impact of the General Motors Chapter 11 filing
• Credit bidding – Fisker and progeny
• Bid chilling
• Making the process more efficient
05.09.2018 Cannabis Caluation, M&A and Tax IssuesExpert Webcast
MAJOR TOPICS:
•Industry overview
•Regulatory landscape
•Valuation methodologies and metrics
•Tax issues in the Cannabis industry
•Transactional trends in the industry – M&A and financings
When advising business clients about doing business in Canada, lawyers must turn their minds not only to the kinds of corporate vehicles which Canadian law permits but also the remedies permitted if disputes arise. In this paper, we highlight the range of remedies available in the common law jurisdictions of Canada to protect shareholders and others from abusive corporate action.
This is the fourth update revision of a paper which was first published on the internet in 2005. It has been widely read and has been well-received by clients and other lawyers. We believe that we have been repeatedly quoted by other lawyers. Our paper was used in global corporate law texts in Asia and was including in required reading for a business valuators program in Canada.
This paper begins by discussing the various sources of shareholder rights, including corporate statutes, articles of incorporation and by-laws, and shareholder agreements. Although securities laws will also be briefly mentioned, the securities regime is exceedingly complex and it is beyond the scope of this paper to address it in detail. We then discuss the remedies provided by corporate statute to shareholders who are aggrieved by the manner in which management conducts the business and affairs of the corporation, including voting, court-ordered meetings, derivative actions, the oppression remedy, investigations, appraisals and court-ordered winding-up on the “just and equitable principle”.
The oppression remedy, widely acknowledged to be the most powerful weapon in the shareholder's arsenal of remedies, focusses on two particular points: the broad definition of "complainant" under corporate statutes, and the manner in which the courts have defined the reasonable and legitimate expectations of shareholders and other "proper persons" under the oppression remedy.
The authors are members of ELLYN LAW LLP Canadian Business Litigation & Arbitration Lawyers, a Toronto law firm, specializing in dispute resolution for small and medium businesses and their shareholders. The firm is a member of the International Network of Boutique Law Firms (www.inblf.com), a prestige network of specialized law firms who have demonstrated pre-eminence their practice fields. Ellyn Law LLP is INBLF’s designated Toronto firm for shareholder disputes and arbitration. Igor Ellyn, QC is the Chair of INBLF's Business Litigation & Arbitration Practice Group.
In the seven years since this paper was first published, ELLYN LAW LLP has acted on dozens of complex shareholder disputes. Despite our long experience in this area, each case brings its shares of new twists and surprises. In each revision of this paper, we have added the benefits of our added experiences.
How International Startups Can Move to Silicon Valleyideatoipo
Silicon Valley contains the greatest concentration of wealth in the world, housing companies representing trillions of dollars of market capitalization on a short stretch of land between San Francisco and San Jose, California.
Companies from around the world come to Silicon Valley for access to markets, financing and talent. Many of the most successful companies have started in other countries and moved to Silicon Valley.
The presentation will cover:
1) How to make your company fundable to venture capitalists
2) How to protect you foreign intellectual property
3) The importance of limiting your potential liability
4) Complying with federal immigration and California’s byzantine employment law rules
5) Attracting and incentivizing employees
6) Raising money in general in Silicon Valley
Soy Presidente y Co Fundador de Grupo Alimentaria, operador de restaurantes con más de 20 años de presencia en el mercado mexicano que ofrece a sus consumidores productos innovadores, brindando siempre la mejor relación calidad-precio.
El Curso-Taller "Calidad de Cafe, Valor Agregado y Mercado" tiene por objetivo brindar conocimiento sobre las tendencias del mercado de café, sobre todo en el tema de ofertar café procesado ya sea tostado o sus derivados, como un rubro de negocio a desarrollar entre productores y empresarios de la región San Ignacio y Jaén.
Accomplished attorney with extensive experience in managing outside counsel. Expert in representing Fortune 500 and international companies in multibillion-dollar business, corporate, and tax-related transactions and dispute resolution. Excels in mergers and acquisitions, divestitures, reorganizations, and post-acquisition integration processes for a wide variety of international entities. Knowledgeable in private practice, business consulting, government, and academic matters
In this edition of Valuation Insights we discuss recent changes in the administration of unclaimed property programs in the states of Delaware, Illinois and Texas, highlighting the need for companies to review their reporting requirements to ensure compliance and minimize the risk of audit.
Procurement & Government Contracting Compliance (Series: Corporate & Regulato...Financial Poise
The volume and complexity of transactions related to procurement are some of the reasons that transactions with the government are most vulnerable to corruption. State and federal regulatory compliance can be tough to navigate and the process can make even routine sales and marketing practices vulnerable to civil and criminal liability. This webinar analyzes the regulatory framework, including identification of some of the legal risks in solicitations, pre- and post-award bid protests, contract compliance, change orders, and contract claims and disputes. The webinar also discusses defense strategies of a company that is accused of fraud or civil non-compliance.
To view the accompanying webinar, go to: https://www.financialpoise.com/financial-poise-webinars/procurement-government-contracting-compliance-2019/
Public-Private Partnership Advanced Modeling with Legal Analysis - Torontommanongdo
Public-Private Partnership Modeling & Legal Analysis is a Vair Training Specialty Class and focuses uniquely on Public-Private Partnership ("PPP") projects in Canada and their related modeling issues.
Course Participants include: Infrastructure Heads, CFOs, Financial Analysts, Project Finance Teams, Corporate & Structured Finance Teams, Investment & Evaluation Professionals, Business Development Planners, Joint Ventures Specialists, Contactors, Gov\'t Finance Officers/Treasurers, Accountants, PF/PPP Attorneys
The Devastating Effects of Mismanaged Subsidiary Governance: How You Can Lear...Athennian
This webinar, hosted by Adrian Camara (Co-founder & CEO of Athennian) and Paul Sutton (Founder of LCN Legal), will dive into a causal analysis of corporate scandals and oversights that have led to severe financial and criminal penalties. Discover tangible ways to prevent the mismanagement of corporate data that befell companies like BlackRock & Holcim.
1. MARTIN T. BORATYN, AT T ORNEY / B U SINESS OPERA T IONS
46 Pinebrooke Drive Westerville, OH 43082
Cell: (614) 397-1111 Email: mboratyn49@gmail.com
PROFESSIONAL/ LEGAL BACKGROUND
Business Operations Director ▪ Corporate Governance ▪ Legal Department Management ▪ Project Management ▪ Case
Strategy Development ▪ Pleadings and Motions Development ▪ State and Federal Commercial Litigations ▪ New
Commercial Transaction Structuring and Negotiations ▪ Lease Modifications and Termination Negotiations ▪
Regulatory Compliance ▪ Complex Contract Negotiations and Management ▪ Settlement Negotiations ▪ Legal
Discovery Development and Responses ▪ Business Development ▪
CAREER HISTORY
PUBLIC UTILITIES COMMISSION (PUCO) – Columbus, Ohio……………………………2011 to July 2015
State regulator of all utilities and transportation companies; employs a professional staff of engineers, economists, attorneys, and safety
inspectors to safeguard the security of the State’s regulated motor carrier; and comprised of over 320 employees with a budget of approximately
$34 million.
DIRECTOR OF BUSINESS RESOURCES
Senior member of PUCO staff responsible for the Human Resources, Finance, and Information Technology
Divisions. Functional role for supervision of operations, development of policies and strategies, budget
management, employment, workforce planning and implementation of latest infrastructure to maximize
productivity. Contact and representative for PUCO in meetings with other governmental and private
organizations, including negotiations to achieve Agency goals and objectives, and Kaizen Event Sponsor, Agency
Liaison for the LeanOhio program.
▪ CommStat, member of the Project Steering Committee which established a performance management
system identifying metrics to track and measure performance of critical duties of Agency staff.
▪ Launch of the Ohio Motor Carrier Information System, a broad and complex software application
permitting the online registration of regulated motor carriers inclusive of civil forfeiture payments.
EXEL DIRECT INC. – Columbus, OH...................................................................................1992 to August 2010
$200+ million company, now known as MXD Group is the leading contract logistics provider of home deliveries and national retail home
furnishings distribution in the US and Canada.
GENERAL COUNSEL
Senior member of the executive team in charge of providing legal direction and consulting to the CEO, Board of
Directors, and corporate stakeholders regarding diverse corporate issues. Strategic role entails complex
commercial and third party contract development, drafting and negotiations, litigation management and
support, creditor rights management, cargo and non-cargo claims risk analysis, equipment leasing, federal DOT
regulatory compliance, debt collections, and legal budget management. Accountable for corporate governance,
management coaching and training, and independent contractor and agency strategic plan design and oversight
regarding unemployment benefits, Worker’s Compensation, contract breaches and terminations, civil right
claims, labor claims, and state and federal taxation.
▪ Saved nearly $100 million by obtaining a favorable Private Letter Ruling from the IRS which changed their
position concerning the independent contractor classification of nearly 1,000 transportation professionals.
Monumental milestone was critical in saving the company from shutting down if the governmental ruling had
failed to be reversed.
▪ Influenced State of California decision makers to classify more than 300 contract professionals as
independent contractors. Legal strategy saved $20+ million in expenses, penalties, and interest. Defended
company engaged in more than 20 independent contractor status challenges; circumvented tens of millions of
dollars in business expenses by obtaining a favorable legal result.
2. MARTIN T. BORATYN CELL: (614) 397-1111 Page 2 of 2
▪ Negotiated scores of commercial contracts with multiple customers, negotiated $150+ million worth of
contracts with three large national clients. Frequently negotiated commercial agreements valued at $1 million to
$15 million in annual income.
▪ Avoided $7 million overhead and operational expenses by spearheading significant legal reorganizations.
Initiatives included facility shutdowns, corporate redundancy eliminations, internal agreements, and new tax
strategies to ensure independent contractor classification. Major effort provided the platforms for company to
sustain a positive financial position.
▪ Settled highly complex legal and tax issues regarding an Illinois Trust that led to a $1+ million tax
abatement, $2+ million in debt repayment from the Trust, and nearly $6 million to underwrite a major corporate
safety program that would have otherwise been a corporate expense.
▪ Resolved more than $10 million worth of commercial contract independent contractor breaches as well as
property damage claims and bodily injury claims to protect the company.
▪ Championed a robust creditor legal strategy which resulted in $12+ million in pre-petition customer debt
on behalf of the company and several affiliated organizations.
▪ Eliminated over $100,000 in external legal fees by writing numerous contracts related to commercial
business models, agent management, and third party vendors.
▪ Developed and facilitated training programs to educate multi-disciplined management professionals and
executives on commercial agreements, bankruptcy laws, and independent contractor status.
ALLIED VAN LINES, INC – Naperville, IL........................................................................................1981 to 1992
Business was founded in 1928 and is now know as SIRVA, Inc., the world’s largest relocation and van line logistics company.
CORPORATE COUNSEL
Member of the legal team for a $500+ million company recognized as a global leader in the transportation of
household goods. Served as a legal subject matter expert on issues such as commercial contracts, transportation
contracts, agency disputes, cargo and non-cargo claims management, equipment leasing, motor vehicle safety
compliance, state insurance compliance, and federal state tax litigation management. Developed and managed
the company’s policies and positions on a variety of legal issues.
Authored a cutting-edge independent contractor agreement that was adopted by all national agents.
Generated revenue for corporation as agreement was purchased by national agents.
Played a principal role in starting up and overseeing an Illinois licensed insurance company that sold
multiple lines of auto general liability insurance and Worker’s Compensation coverage to trucking
companies and truck drivers. Provided platform for company to evolve into a multi-million dollar entity.
Managed all contract driver claims for Allied affiliate Merchants Home Delivery Service, Inc. which
involved legal matters such as Worker’s Compensation, employment benefits, employee discrimination
allegations, and more. Successful management of these claims contributed to bottom-line improvements.
Wrote a confidential legal memorandum to the corporate President discussing independent contractor legal
liabilities and risks, and recommended appropriate legal strategies.
EDUCATION / PROFESSIONAL AFFILIATIONS / BAR ADMISSIONS
Juris Doctor DePaul University, Chicago, IL
Bachelor of Business Western Illinois University, Macomb, IL
Ohio State Bar Association (2010 to Present) Columbus Bar Association (2010 to Present) Transportation
Lawyers Association (1995 to 2014)
Illinois – Licensed Ohio - Ex Registered Corporate Attorney