As a member of KJK’s Tax Services Practice Group, Demetrius is valued by clients as a trustworthy and knowledgeable attorney. Demetrius spent several years working for a Fortune 25 company before transitioning into law, based on his desire to combine his understanding of business with the legal complexities and challenges that exist. Demetrius is passionate about helping small businesses navigate the law in order to grow. He has provided tax and business advice to multi-national businesses, including Fortune 100 companies.

Demetrius holds a Bachelor of Arts degree in psychology from Capital University and a Juris Doctorate from Capital University Law School, where he also earned his Master of Laws in taxation and business. He is a member of the American and Ohio State Bar Associations, and was appointed to the Ohio State Bar Association Advisory Council on Diversity Initiatives. Additionally, Demetrius serves as vice chair for the Childhood League Center Advisory Council and is a city leader with Bunker Labs, a national network of veteran and military spouse entrepreneurs who help those in the military community start their own businesses. He also volunteers with the Legal Aid Society.

Outside of his legal practice, Demetrius serves in dedication to his country as a member of the Ohio Army National Guard. He also enjoys spending quality time with his wife and three children.

• Capital University, B.A., Psychology, 2011
• Capital University Law School, J.D., 2015
• Capital University Law School, Master of Laws, Taxation & Business, 2016

• American Bar Association, Tax Committee Member
• Ohio State Bar Association, Tax Committee Member
• Ohio State Bar Association Advisory Council on Diversity Initiatives

• The Childhood League Center Advisory Council, Vice Chair
• Bunker Labs, City Leader
• Legal Aid Society, Volunteer

• Ohio
• U.S. District Court for the Southern District of Ohio
• U.S. Tax Court

• Selected to Ohio Rising Stars, 2020
• AVVO Client Choice Award, 2018, 2019

SELECTED ARTICLES AND PUBLICATIONS

• “Ohio at-Home Workers May Get a COVID Income Tax Refund,” Jan. 29, 2021
• “Paycheck Protection Program Relaunches With Expanded Eligibility,” Jan. 11, 2021
• “Second PPP Loan Allocates More to Those Who Need It Most,” Jan. 11, 2021
• “IRS Notice Requirements: Don’t Delay Responding,” Jan. 21, 2021
• “IRS Rescinds IRS Notice 2020-32: PPP Expenses Now Deductible,” Jan. 07, 2021
• “Congress Reaches Deal After Months-Long Stalemate,” Dec. 21, 2020
• “Get Ready for Tax Season: Considerations for Individuals & Businesses,” Dec. 18, 2020
• “PPP Borrowers Must Justify Need for Loans Over $2 Million,” Nov. 24, 2020
• “IRS Doubles Down on Taxing PPP Loans,” Nov. 19, 2020
• “Judge Rules SBA Must Release Information for All PPP Borrowers,” Nov. 07, 2020
• “M&A in the COVID-19 Era,” Sep. 3, 2020
• “Treasury Issues Payroll Tax Deferral Guidance to Employers,” Aug. 29, 2020
• “Main Street Lending Program Expanded & Extended,” Aug. 21, 2020
• “The Implications of the Payroll Tax Holiday,” Aug. 12, 2020
• “Updated Ohio Orders Include Mandatory Masks,” Jul. 8, 2020
• “Responsible Person Liability: Avoiding the Risk of Trust Fund Tax Liability,” Jul. 2, 2020
• “IRS Tax Extension (Not Extended),” Jun. 30, 2020
• “Childcare Facilities Partial Property Tax Reduction,” Jun. 18, 2020
• “New SBA Interim Final Rule Addresses Felony Conviction Eligibility,” Jun. 16, 2020
• “PPP: The Rights & Obligations of Borrowers, Lenders & the SBA,” May 27, 2020
• “SBA Releases Guidance on Forgiveness of PPP Loans,” May 23, 2020
• “PPP Loan Denial Overturned for Company in Bankruptcy,” May 18, 2020
• “SBA Authorizes PPP Loan Increases in New Interim Final Rule,” May 14, 2020
• “PPP Update: Safe Harbor Deadline Extended to May 14, 2020,” May 6, 2020
• “Should Venture-Backed Companies Return PPP Funding?,” May 1, 2020
• “IRS: No Deductions for Expenses Paid With Forgivable PPP Loan,” May 1, 2020
• “Ohio Employer Withholding Change,” Apr. 27, 2020
• “Using Net-Operating Losses to Decrease Tax Liability in Light of COVID-19,” Apr. 21, 2020
• “How Employers Can Claim Mandatory Paid Leave Tax Credits,” Apr. 14, 2020
• “IRS Temporarily Loosens Certain Restrictions for BBA Partnerships in Response to Cares Act,” Apr. 13, 2020
• “Cares Act Corrects Retail Glitch,” Apr. 8, 2020
• “Cares Act Tax Provisions: How Businesses & Individuals Are Affected,” Apr. 5, 2020
• “Ohio Bill Provides Relief for Disruption From COVID-19,” Mar. 27, 2020
• “Emergency Paid Sick Leave Act: Payroll Tax Credit for Providing Paid Sick & Family Leave,” Mar. 24, 2020
• “Will COVID-19 Trigger a Force Majeure Clause?,” Mar. 20, 2020
• “Treasury Department Announces Delay of Tax Payment Deadline,” Mar. 17, 2020
• “Ohio Unemployment Regulations Relaxed in Response to COVID-19,” Mar. 16, 2020
• “Proposed IRS Regulations on Meals and Entertainment Expenses,” Mar. 06, 2020
• “Veteran Entrepreneurship,” Ohio Women’s Veteran Conference, Aug. 2019
• “The New Tax Cuts and Job Act,” Columbus Urban League, Nov. 2018
• “The Tax Cuts and Job Act,” Columbus Business First, Nov. 2018
• “Tax Law Changes for Professionals,” Columbus Bar Association, Oct. 2018
• “Legal Essentials for Business Owners,” Columbus Metropolitan Library, Sep. 2018

SELECTED SPEAKING EVENTS

• “Navigating the PPP Loan Necessity Test,” Dec. 16, 2020
• “PPP Loan Forgiveness: How & When to Apply,” Sep. 16, 2020
• “PPP Loan Forgiveness: What We Know So Far,” Jun. 01, 2020
• “The Finer Points of PPP Compliance,” May 11, 2020

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• Tax Services