Dedicated Client Service


R. Brent Gambill


Dayton, OH






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With more than 30 years' experience in employee benefits, executive compensation, employment and labor law, Brent Gambill has significant breadth and depth of experience to help clients achieve their benefits and executive compensation goals.  Brent evaluates current benefit plans for improved utility; designs retirement and welfare benefit plans, nonqualified deferred compensation plans, cash and stock-based incentive programs, and other compensation and bonus programs.  He deals with HIPAA privacy regulations, Family Medical Leave Act, disability, military, and other leaves of absence, and drafts executive employment and severance agreements. Brent is accredited by the Department of Veterans Affairs to advise, counsel, and represent veterans as to claims for VA benefits.

Brent's extensive employment and labor law background coupled with his employee benefits experience makes him adept at resolving human resource problems that involve complexly intertwined employment, labor and employee benefit issues. 

Brent is also one of the few Ohio attorneys who regularly provide independent professional advice, counsel, and court hearing representation to individuals who desire to sell structured settlement annuity payments or lottery prize awards to factoring companies in exchange for lump sum cash payments.

Prior to joining Coolidge Wall, Brent served as Senior Corporate Counsel at Cinergy Corp. (now Duke Energy) in Cincinnati, where he directed the employment and labor law section of that company's legal department.  He is admitted to the practice of law in both Ohio and Indiana.

Community Activities

  • Ballet Theatre Midwest, Inc. - Board of Directors, Secretary; Cincinnati, OH
  • Center for Chemical Addictions Treatment - Personnel Committee; Cincinnati, OH


  • Numerous presentations on various aspects of theHealth Care Reform Act,2010-2013
  • COBRA After the American Recovery and Reinvestment Act of 2009
  • The HIPAA Privacy Rule: An Employers Perspective, Healthcare Seminar, 2008
  • Code Section 409A Final Regulations,Employee Benefits Update, 2007
  • USERRA's Employee Benefits Provisions; Congress Passes Comprehensive Pension Reform Legislation; A Section 409A Overview; Impact of Ohio's No Smoking Law on Employers; What the New Cafeteria Plan Proposed Regulations Really Mean to Employers,titles of articles appearing in editions of The Insider, the newsletter of the Miami Valley Human Resource Association,2006, 2007
  • Employee Benefits Legislative, Regulatory and Case Law Update,Ohio Society of CPAs, 2006
  • Retirement Plans and Fiduciary Responsibilities,Benefits Symposium, 2005
  • Nonqualified Deferred Compensation Plans and Section 409A,Dayton Bar Association, 2005
  • COBRA Update,American Payroll Association, Miami Valley Chapter, 2005
  • Employee Benefits for Not-for-Profit Organizations, Ohio Society of Certified Public Accountants, 2004
  • The HIPAA Privacy Rule: An Employers Perspective, Miami Valley Human Resources Association, 2004

Areas Of Practice

  • Employee Benefits
  • Labor & Employment
  • Consumer Protection
  • Health & Health Care Law
  • Tax Law

Bar Admissions

  • Indiana, 1979
  • Ohio, 1997


  • Indiana University School of Law, Indianapolis, Indiana
    • J.D. - 1979
    • Honors: magna cum laude
  • DePauw University
    • B.A. - 1976
    • Honors: summa cum laude
    • Honors: Phi Beta Kappa

Professional Associations and Memberships

  • Ohio State Bar Association
  • Indiana Bar Association
  • Cincinnati Bar Association
  • Dayton Bar Association


Coolidge Wall Co., L.P.A.
33 West First Street Suite 200
Dayton, Ohio 45402

Toll Free: 877-422-0702
Phone: 937-608-9464

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