Mr. Morella, a 1987 graduate of the University of Pittsburgh School of Law (J.D.), and a 1983 graduate of the University of Pittsburgh (B.A. in Speech Rhetoric, Communications and Writing, cum laude), is the principal of Morella & Associates.
Small to medium sized businesses face a broad array of regulatory, economic, and legal issues. As an experienced attorney and business owner himself, Mr. Morella understands these issues and the many challenges a business and its owners may face. By providing legal services tailored to small and medium sized businesses, including mergers and acquisitions, employment agreements and reductions in force, business start up and capitalization, and business succession planning, Mr. Morella seeks to help these businesses negotiate a frequently complex economic and legal landscape.
Building on his foundation in corporate transactional matters and state and federal taxation, Mr. Morella also counsels financially distressed companies. By working closely with banks and other lending institutions, Mr. Morella helps companies to devise plans for recapitalization and reorganization to help restore stability and long-term economic sustainability.
Mr. Morella is a leader in the creation and implementation of asset protection strategies. Through the use of both domestic and off-shore asset protection trusts, coupled with the use of domestic limited liability companies and international corporations, Mr. Morella provides clients with comprehensive wealth-management, asset protection, and estate planning services.
Combining Mr. Morella’s unique experience with corporate and business transactions with his experience in estate planning and asset protection provides clients with comprehensive legal solutions to maintaining and continuing to expand and protect the businesses and wealth they have worked so hard to create.
Mr. Morella frequently speaks at seminars on topics relating to corporate transactions, domestic and off-shore asset protection, estate planning, estate administration and general tax planning.
Mr. Morella recently co-authored Asset Protection with Offshore Trusts, National Business Institute, January 2008 and Trust Administration in Pennsylvania, Lorman Education Services, March 2008. In previous years, Mr. Morella has co-authored 8 Great Estate Planning Techniques In Pennsylvania, Lorman Education Services, October 2003 and November 2005. He has also co-authored The Probate Process Form Start to Finish in Pennsylvania, National Business Institute, Inc. August 2002 and August 2003; and Tax Planning Opportunities and the Marital Deduction in Pennsylvania, National Business Institute, October 2000.
Mr. Morella is licensed to practice law in both the Commonwealth of Pennsylvania and the State of Ohio and is a member of the Pennsylvania Bar Association, Allegheny County Bar Association and the Ohio Bar Association, as well as the United States District Court for the Western District of Pennsylvania and the United States Tax Court.