TODD J. GRATES is an Associate with the Atlanta office of Epstein Becker & Green, P.C. where he practices in the areas of taxation, estate planning, and corporate transactions. Mr. Grates received his Bachelor of Science in Business Administration in finance from Central Michigan University in 1994, and graduated cum laude from Michigan State University College of Law in 1998. He received an L.L.M. in taxation from the Georgetown University Law Center in 1999. His practice focuses on taxation and transactional business matters. He advises clients on a broad range of tax matters including corporate tax planning, domestic business acquisitions, and corporate partnerships and limited liability company structuring and restructuring. He represents both buyer and seller in the purchase and sale of businesses, tax-free mergers, stock purchases and asset acquisitions as well as business planning, structure and governance.