Some honors recognize professional achievement. Others recognize a life dedicated to making a difference. Coolidge Wall is proud to congratulate attorney Merle F. Wilberding on being awarded an Honorary Doctor of Laws (LL.D.), honoris causa by Saint Mary’s University of Minnesota, one of the University’s highest distinctions. The honor was announced during Wilberding’s 60th class reunion, where Father James P. Burns, IVD, shared that the University’s Board of Trustees was recognizing Merle for his distinguished legal career and his lifelong service and leadership to his community. For Wilberding, a 1966 graduate of Saint Mary’s, the recognition carries special meaning. It …
Coolidge Wall Announces David P. Pierce as New Firm President
DAYTON, Ohio — Coolidge Wall Co., L.P.A. has announced that David P. Pierce will serve as the firm’s next president, effective July 1, 2026. Pierce succeeds Daniel J. Gentry, who is stepping down from the firm’s presidency after more than two decades of service to the firm. Gentry will continue serving clients and supporting the firm as a shareholder and advisor. Pierce is a shareholder at Coolidge Wall and chairs the firm’s Litigation and Labor & Employment Departments. He also serves on the firm’s Executive Committee. During more than 30 years as an attorney, Pierce has represented clients in complex …
Manufacturing in Motion: Why the Best Business Strategy Includes Legal Strategy
Manufacturing has always been an important part of the Miami Valley’s identity. Today, it remains one of the region’s greatest strengths. Approximately 16% of the local workforce is employed in manufacturing, making it one of the most significant drivers of our economy. From aerospace and defense to precision machining, food production, advanced materials and industrial technologies, manufacturers continue to shape the future of the Dayton region. That future of was the focus of discussion at Sinclair Community College’s Manufacturing Forum on June 11, a dynamic gathering designed to inform, connect and inspire the region’s manufacturing community. The event brought together …
Patricia Friesinger Named a 2026 Dayton Business Journal Women Who Mean Business Honoree
Some of the most important victories in business never make the headlines. They happen when a company avoids closure. When jobs are saved. When a business owner finds a path forward through financial uncertainty. When creditors, lenders and stakeholders come together to preserve value and protect what has been built over years or even generations. For more than two decades, Patricia Friesinger has helped make those victories possible. Coolidge Wall is proud to congratulate Pat on being named a 2026 Dayton Business Journal Women Who Mean Business honoree, a recognition that celebrates accomplished women leaders who are making a meaningful …
Kara Ruffolo Appointed to Dayton Bar Association Board of Directors
Coolidge Wall is proud to announce that attorney Kara Ruffolo has been appointed to the Board of Directors of the Dayton Bar Association. Kara’s appointment reflects her dedication to the legal profession, the Dayton community, and the clients she serves every day. As a member of the Board of Directors, she will help guide one of the region’s most influential legal organizations and contribute to the advancement of the profession throughout the Miami Valley. An attorney in Coolidge Wall’s Estate Planning and Tax Department, Kara counsels individuals, families, business owners and fiduciaries on a wide range of matters including estate …
Coolidge Wall Attorney Briana Breault Featured Speaker at National VALCON 2026 Conference
Coolidge Wall attorney Briana “Bri” Breault was a featured speaker at the American Bankruptcy Institute’s VALCON 2026 conference in New Orleans, where she presented on one of the most rapidly evolving issues in bankruptcy and restructuring: how artificial intelligence is changing the way companies are valued, investigated and administered in insolvency proceedings. Breault, an associate attorney in the firm’s Litigation and Bankruptcy Departments, participated in the panel “Risks and Benefits of AI and Impact on Valuing Companies.” Her presentation, “The Convergence of Artificial Intelligence and Insolvency: Navigating New Precedents,” explored a series of recent cases that are beginning to shape how courts and …
Please Join Us for a Complimentary Cybersecurity Briefing presented by FBI Specialist
Please join us for a complimentary threat briefing on cyber crime. The presentation will include the FBI’s perspective on cyber crime, impact and losses due to cyber crime, the cyber threat landscape as observed by the FBI, common attack vectors/scams and mitigation tips to help prevent you from becoming a victim. Thursday, May 14, 2026 Click here to RSVP Location: Sinclair Community College 12 W. Fourth Street Dayton, OH 45402 Room 12-131 (Board Room) Validated parking is available in Lot C, located under the building-please park at the South entrance Schedule: 3:30-4:00pm: Registration 4:00-4:45pm: Presentation 4:45-5:00pm: Questions
Please Join Us for Coolidge Wall’s Annual Complimentary Labor and Employment Seminar on Thursday, April 23, 2026 at the Dayton Art Institute
Please join us for Coolidge Wall’s annual, complimentary Labor and Employment Law Seminar where valuable insights into labor law developments and other impactful information to help your organization will be presented by our attorneys and other community leaders. Click here to RSVP Breakfast will be provided. Time: 8 am to noon Date: Thursday, April 23, 2026 Location: The Dayton Art Institute – The Gothic Cloister Parking is free onsite Click here to RSVP 8:00 am: Registration/Networking and Breakfast 8:30-9:15 am: Outlining Significant Changes and Developments in Employment Law Presented by Samantha Shemavonian, Coolidge Wall attorney Key federal labor and employment …
Kara Ruffolo Named 2026 Dayton Business Journal Forty Under 40 Honoree
Coolidge Wall is pleased to share that Kara Ruffolo, an attorney in the firm’s Estate Planning and Tax Department, has been named a 2026 Dayton Business Journal Forty Under 40 honoree, an award that recognizes the region’s brightest young leaders. We are proud of Kara and her many accomplishments both professionally and within our community. You can learn more about Kara here: https://www.coollaw.com/people/kara-t-ruffolo/
2026 Federal Tax Law Changes That Could Affect Your Estate Plan
There are several important federal tax law changes effective in 2026 that may impact your current estate plan. The “One Big Beautiful Bill Act” has significantly altered the landscape, and we recommend reviewing your estate plan to ensure it continues to meet your goals. Key 2026 Tax Law Changes • Federal Estate & Gift Tax Exemption: The lifetime federal estate and gift tax exclusion amount has been increased to $15 million per individual or a combined $30 million for a married couple in 2026. This increase, indexed for inflation, permanently replaces the scheduled 2025 sunset provision of the Tax Cuts and Jobs Act …