CLEVELAND, OHIO – January 7, 2026 – KJK is pleased to announce that Sebastian Pascu has joined the firm as a Partner and Chair of its Estate, Wealth & Succession practice group.
Sebastian focuses his practice on estate planning, business succession, mergers and acquisitions, and complex federal and state tax matters. He advises high-net-worth individuals, multigenerational families, closely held businesses, and fiduciaries on sophisticated, tax-efficient strategies designed to preserve wealth, manage risk, and support long-term continuity.
Sebastian counsels clients across the full spectrum of estate and wealth planning, from foundational documents to advanced wealth transfer strategies involving significant business and real estate assets. His experience includes structuring sales and gifts to grantor trusts, partnership freezes, GRATs, spousal lifetime access trusts, dynasty planning, and charitable strategies involving private foundations, charitable remainder trusts, and donor-advised funds.
A significant portion of Sebastian’s practice involves tax structuring for complex business transactions. He regularly serves as lead tax counsel on taxable and tax-free mergers and acquisitions, corporate reorganizations, recapitalizations, and business dispositions. His experience includes both buyer- and seller-side planning, Qualified Small Business Stock (§1202) strategies, personal goodwill planning, partnership and LLC structuring, and tax-free divisions. He also advises startups and joint ventures on entity selection and the use of federal and state tax incentives.
Sebastian has substantial experience representing clients before the Internal Revenue Service and state tax authorities, including audits, appeals, mediation, and private letter ruling requests, with direct engagement at the IRS National Office level. He also advises fiduciaries and beneficiaries on trust and estate administration, fiduciary liability, and income tax planning for estates and trusts, and regularly collaborates with litigators in complex trust and estate disputes.
In addition, Sebastian advises businesses and executives on executive compensation and nonqualified deferred compensation matters, including incentive compensation design and compliance under Section 409A.
Before joining KJK, Sebastian practiced in both public accounting and private legal practice, giving him a practical, detail-oriented perspective that resonates with clients and their advisors. He frequently works alongside accountants, financial advisors, valuation professionals, and family office teams to deliver coordinated solutions.
Sebastian is a frequent author and speaker on advanced tax and estate planning topics. He is admitted to practice in Ohio and earned his J.D. from Cleveland-Marshall College of Law, where he served as an Articles Editor of a law journal.
Sebastian is based in KJK’s Cleveland office and can be reached at SCP@kjk.com or (216) 736-7294.
About KJK
With offices in Cleveland and Columbus, KJK serves companies of all sizes and sectors, including Fortune 500 corporations, nonprofits, mid-market companies, small businesses, start-ups and other entrepreneurs. We are a full-service law firm built for business – and beyond. Our robust practice areas serve clients locally and nationally, with the combined experience of our skilled team of 50+ attorneys. For more information, visit kjk.com.