Mary J. Giganti

Partner at Waldheger • Coyne


At Waldheger • Coyne, Mary J. Giganti practices employee benefits, ESOPs, business tax law, business succession planning, and estate planning. Mary represents closely-held businesses in all aspects of sophisticated qualified and nonqualified retirement plans, including the design and implementation of such plans, navigating the various IRS and Department of Labor (DOL) voluntary correction programs to maintain such plans in accordance with the laws, and winding up and terminating such plans.

Mary also spends time counseling closely-held businesses and trustees on Employee Stock Ownership Plans (ESOPs) regarding the sale of qualified employer securities to ESOPS and the design, implementation, on-going administration, IRS and DOL audits, IRS and DOL voluntary correction programs, distributions, participant pass-through voting and plan terminations. Mary also counsels ESOP companies on additional acquisitions by and the sale of ESOP companies.

In addition to working with closely-held businesses directly, Mary utilizes her experience in the employee benefits area by co-counseling with other attorneys and law firms who do not have extensive experience with sophisticated retirement plan designs to develop employee benefit plans to meet the client’s goals.

Mary also spends time counseling closely-held business owners on succession and estate planning.  Mary works with many clients to tailor their wealth transfer and estate plan documents in a tax efficient manner.

Bar Admissions

  • Ohio, 1991

Education, Associations & Accolades

Mary earned her Bachelor of Arts degree from Trinity University in San Antonio, Texas. From there she continued her education at Cleveland State University’s Cleveland-Marshall College of Law, where she earned her JD degree.

Mary has had several works published throughout her career when she served as a co-author for the Journal of Pension Benefits and the Journal of Pension Planning and Compliance. Mary is also a contributing editor for the 401(k) Advisor and continues to have works published therein.

Mary serves as a member of a variety of associations in and around the Greater Cleveland area. She is a proud member of the ASPPA Benefits Council of Cleveland, Ohio State Bar Association, Cleveland Metropolitan Bar Association, and the Ohio Employee Ownership Center. Nationally, Mary is a credentialed APM of ASPPA, and a member of Great Lakes TE/GE Council and the ESOP Association.

As a proud supporter and member of various associations, Mary has had the honor of speaking at a variety of events and seminars, including events led by the American Bar Association, Ohio State Bar Association, Cleveland Metropolitan Bar Association, IRS, Ohio Society of CPAs, the ASPPA Benefits Council of Cleveland, NIPA, the ESOP Association,  and the Ohio Employee Ownership Center.

Areas of Practice

  • Employee Benefits
  • ESOPs
  • Business Tax Law
  • Succession Planning
  • Estate Planning

Beyond Waldheger • Coyne

When Mary is not hard at work for her clients at Waldheger • Coyne, she spends her time volunteering with the Special Olympics. She is also involved with her local Challenger Baseball team and serves as an active participant in her local church.

Contact Mary J. Giganti


(440) 835-0600



(440) 835-1511

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