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Tom Ludwiski counsels clients in finance and tax-related issues involved in real estate and economic development transactions. He represents developers in the allocation and monetization of state and local tax credits and investors in the acquisition of credits. He also advises clients investing in projects located in Qualified Opportunity Zones and forming Qualified Opportunity Funds in order to finance those projects. He serves as bond counsel, borrower’s counsel and issuer’s counsel in taxable and tax-exempt bond and note issues, including the issuance of economic development revenue bonds to finance the construction of manufacturing facilities.

Prior to joining Barrett McNagny, Tom, a Certified Public Accountant, spent three years at a public accounting firm as a Senior Tax Associate. He has experience working with companies of all sizes handling tax planning, business tax returns, and representation before taxing authorities.

Professional Honors

Professional and Community Involvement

  • Member, Allen County Bar Association
  • Member, Financial Executives International
  • Member, St. Jude Catholic Church
  • Member, Downtown Improvement District of Fort Wayne Board of Directors 
  • Member, North Anthony Corridor Group

Bar and Court Admissions

  • Indiana 


  • B.S., Accounting, with high distinction, Kelley School of Business, Indiana University
    • Founder’s Scholar
  • J.D., Indiana University Robert H. McKinney School 
Barrett McNagny LLP

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