Otto also has significant experience in federal procurement regulations and disputes, safety regulations, and regulations governing operations in the federal airspace system. He regularly represents clients before federal and state government agencies including the Internal Revenue Service, Arizona Department of Revenue, U.S. Department of Labor (DOL), National Labor Relations Board (NLRB), Federal Aviation Administration (FAA), General Services Administration, Arizona Attorney General’s Office, and Arizona Industrial Commission. Otto also drafts and lobbies for the passage of legislation to remedy client issues.
REPRESENTATIVE EXPERIENCE
Employee Benefits & Related Employment Issues
- Assist private, governmental, and tax-exempt entities with executive compensation, employee benefits, qualified retirement plans, ERISA issues and compliance, Fair Labor Standards Act, Title VII discrimination, Americans with Disabilities Act, Family Medical Leave Act, National Labor Relations Act, WARN Act, Occupational Health and Safety, and Affordable Care Act.
- Analyze, design, negotiate, and prepare plan documents, employment contracts, restrictive covenants, compensation and benefit plans and programs, employee manuals, responses to allegations and pleadings, and various submissions to government agencies.
- Consult with management and governing boards regarding human resources, qualified plan and employee benefits issues, and a wide variety of compliance issues.
- Conduct ERISA administrative appeals and litigation.
- Represent clients before the Equal Employment Opportunity Commission, National Labor Relations Board, U.S. Department of Labor, Arizona Industrial Commission, and Arizona Attorney General’s Office.
- Defend employment litigation in federal and state courts, including the United States Supreme Court.
Business & Wealth Succession Planning
- Analyze, plan, and prepare wills, grantor trusts, life insurance trusts, charitable and non-charitable gifting mechanisms, generation-skipping mechanisms, family charitable entities, and family-owned entities to achieve business and family objectives and to minimize federal and state taxes.
- Litigate, negotiate, and mediate business disputes and the claims of beneficiaries with respect to decedents’ estates and employee benefit plans.
- Represent trust, estate, and retirement plan fiduciaries with respect to their fiduciary obligations and various compliance issues and claims for benefits.
- Develop, negotiate, and draft shareholder, partnership and operating agreements, restrictive covenants, employment agreements, buy / sell agreements, estate planning and related gifting, and business succession strategies for business owners and high wealth individuals.
Tax, Business Transaction & Compliance Issues
- Business organization and choice of entity planning, sales, mergers, acquisitions, reorganizations, corporate aircraft sales, and real estate transactions.
- Address federal and state income tax issues, franchise tax issues, tax-exempt organizations, government investigations, and contracting issues, and draft related documents.
- Develop compliance and ethics programs.
- Advise management and governing boards regarding business issues, transaction structure and negotiation, and risk analysis and business implications of compliance issues.
- Perform due diligence with respect to proposed transactions, negotiating the terms of such transactions, and drafting related documents.
- Negotiate and litigate business disputes.
- Represent clients before federal and state agencies including the Arizona Attorney General’s Office, Arizona Department of Revenue, Arizona Corporation Commission, Arizona Industrial Commission, Internal Revenue Service, United States Department of Labor, United States Air Force, United States General Services Administration, and United States Defense Contract Audit Agency in connection with administrative investigations, audits, and litigation, and supporting business-oriented litigation in private mediation and federal and state courts.
- Draft and lobby for the passage of transaction privilege and use tax exemption for Arizona charter aircraft operators.
Government Contracting Issues
- Draft federal government contracts and subcontracts.
- Advise clients concerning contract-related issues.
- Research, analysis, and application of Federal Acquisition Regulation, ITAR, and Foreign Corrupt Practices Act compliance.
- Advise clients regarding foreign military sales and direct commercial sales.
- Analysis of DCAA and DCMA issues and prepare voluntary disclosures to ensure compliance.
- Conduct and cooperate in investigations of regulatory violations and interface with US Department of Justice and military criminal investigations divisions.
- Participate in federal debarment proceedings and act as independent compliance monitor.
- Negotiate and draft settlement agreements with respect to federal debarment proceedings.
- Represent clients in disputes between prime contractor and subcontractor.
ASSOCIATIONS & MEMBERSHIPS
- American Bar Association, Member, Section of Taxation Employee Benefits and Executive Compensation Subcommittee; Member, Section of Labor and Employment; Member, Section of Public Contract Law
- State Bar of Arizona, Member, Tax Law Section; Member, Labor and Employment Law Section
- Arizona State Legislature, Property Tax Oversight Commission, Member, 2025
HONORS & AWARDS
- AV Preeminent Peer Review Rating, Martindale-Hubbell
- Chambers USA®, Tax Law, 2023-2024
- The Best Lawyers in America®, Employment Law - Management, 2020-2025; Tax Law, 2021-2025
- Arizona Small Business Association (ASBA), “The Big Thank You Event, Awards for Public Policy,” 2018
COMMUNITY & PHILANTHROPY
- Arizona Chamber of Commerce, Public Affairs Committee, Tax Committee; Legal, Regulatory and Financial Services Committee
- Arizona Small Business Association, Board Member, Public Policy Committee
- Arizona Tax Research Association, Board Member, Legislative Committee, Tax Policy Committee
- AOPA Airport Support Network, Volunteer
- East Valley Estate Planning Council, Board Member
- Aster Aging, Inc., Board Member, 2018-Present
- East Valley Adult Resources Foundation, Board Member, 2016-2018
- Mesa Chamber of Commerce, Board of Directors, Executive Committee, Legal Counsel, 2021-Present
- Mesa Rotary Club, Past President, 2018-2019; President, 2017-2018; President-Elect, 2016-2017
- Mesa Rotary Foundation, President, 2018-2019
- City of Mesa Falcon Field Area Visioning Commission, Member, 2014-2015
- East Valley Aviation and Aerospace Alliance, Former Chair, Board of Directors, 2011-2013
- City of Mesa Central Main Street Neighborhood Area Planning Committee, Member, 2011
News
- Otto Shill Appointed to Arizona Property Tax Oversight Commission - February 4, 2025
- Best Lawyers in America® 2025 Recognizes 51 Gallagher & Kennedy Attorneys - August 15, 2024
- Gallagher & Kennedy Awarded Top Rankings in Chambers USA 2024 - June 6, 2024
- Otto Shill Appointed to the State Bar of Arizona Tax Law Section Executive Council - June 3, 2024
- Gallagher & Kennedy Law Firm Scoops up Former Jennings Attorneys - September 1, 2023
- Gallagher & Kennedy Welcomes Six Lateral Attorneys to the Firm, Growing its Business Transactions & Litigation Practices - August 28, 2023
- Tax Issues for Arizona Retailers and Taxpayers - December 2, 2019
- Will Massive Development Threaten Gateway Airport? - October 27, 2019
Publications
- Legal Expert Shares Insights on Business and Individual Tax Planning in a New Political Environment - May 1, 2025
- Open for Business: Expected & Unexpected Laws Affecting Arizona Employers - March 1, 2025
- New Filing Deadline for the Corporate Transparency Act - February 20, 2025
- Corporate Transparency Act Updated - January 24, 2025
- Complying with the Corporate Transparency Act Following the Nationwide Injunction Against Enforcement - December 5, 2024
- Company-Owned Buy/Sell Life Insurance Increases Redemption Value - June 14, 2024
- IRS Repayment Program for Faulty Employee Retention Credit Applications Ends March 22, 2024 - February 20, 2024
- IRS Announces Limited-Time Repayment Program for Faulty Employee Retention Credit Applications - December 22, 2023
- OSHA Mandates New Vaccination Rules for Large Employers - November 4, 2021
- Making Sense of It All: Business, the Law and COVID-19 - February 1, 2021
- Risks and Rewards of Accessing Government Financial Assistance During COVID-19 - April 29, 2020
- Issues Related to Applications for COVID-19 Paycheck Protection Programs Loans - April 7, 2020
- Tax and Employee Benefits Aspects of the U.S. Government’s Initial Pandemic Response - March 21, 2020
- Internal Revenue Service and Department of Labor Announce Quick, Comprehensive Reimbursement for Paid Sick Leave Costs; Non-Enforcement Policy - March 21, 2020
- Internal Revenue Service Expands Tax Relief - March 3, 2020
- Fair Labor Standards Act, Arizona Employment Law Handbook, Second Edition, Vol. 2, Revised 2016
- Negligent Hiring and Supervision, Arizona Employment Law Handbook, Second Edition, Vol. 2, Revised 2016
- Taxation Issues in Employment Settlement Awards, Arizona Employment Law Handbook, Second Edition, Vol. 2 2007, Revised 2013
Events
- Otto Shill Moderates 2024 Mesa Public Schools Candidate Forum - September 5, 2024
- Otto Shill joined Mesa Morning Live: "Law & Order" - July 15, 2024
- Arizona Tax Research Association 2023 Outlook Conference - November 17, 2023
- East Valley Estate Planning Council November Session - November 15, 2023
- NBI: Arizona Estate Administration From Start to Finish - November 14, 2023
- Advanced Tax Law Updates - September 8, 2023
- Restarting Your Business After COVID-19: Managing Employment, Liability and Regulatory Risks - May 18, 2020
- What Should Businesses Do? - March 31, 2020
- Managing Employment and Other Business Needs During a Pandemic - March 23, 2020
- Tax Litigation Could Impact Major Policy Issues - November 14, 2019
- Planning & Zoning - October 23, 2019
- Arizona Sick Leave Requirements: Getting Ready for July 1st - June 29, 2017
- “Key Federal Income Tax Issues in Employment-Related Litigation,” State Bar of Arizona Labor, Labor and Employment Law Section, April 27, 2023
- “Vaccine Mandate Update Regarding its Various Challenges and Compliance,” Mesa Chamber of Commerce, December 7, 2021
- “Labor & Employment Fall Webinar,” Panelist, Jennings, Strouss & Salmon, November 4, 2021
- “6 Legal Essentials for Every Business,” Mesa CARES Small Business Technical Assistance Program Webinar, August 17, 2020
- “Ethical Dilemmas at End of Life,” Co-presenter, American College of Osteopathic Internists’ Osteopathic Medical Conference & Exposition (OMED) 2019, October 2019
- “Essentials of Employment Law: Representing an Employee,” Co-presenter, State Bar of Arizona, Employment and Labor Law Section, March 2019
- “Taxation of Settlements and Judgements,” Arizona Employment Lawyer’s Association, February 2019
LANGUAGES
French