This has included the representation of privately held businesses, both domestic and foreign, and providing strategic planning in “problem” transactional matters in dispute. The practice has included the acquisition and disposition of businesses as well as ongoing management issues, preparation of shareholder agreements, employment agreements, stock option agreements, and related tax, estate, and succession planning documents. The “problem” transactional practice has involved complex corporate and tax issues and has addressed such matters as shareholder, partner and related ownership disputes, employment issues, retirement benefits and tax issues.
In addition to corporate and related estate planning, his practice has also, included submitting requests for rulings from the Internal Revenue Service, representing clients in audits of tax returns, and taking those disputes through the appellate process, through the U.S. Tax Court, the Federal District Court as well as the Court of Appeals. These matters have included representing approximately 100 partners in audits resulting from the allocation of losses from the partnership, individuals being charged with trust fund liability resulting from an entity’s failure to pay employment and withholding tax, valuation issues with respect to estates which have included disputes over “built in gains,” “blockage” and disputed issues over the valuation of “Sub-chapter S” corporations.
Estates and Trusts
This practice has ranged from basic planning to resolving contested estates in court. The planning and administration extends from drafting underlying documents through the administration of a decedent’s estate. Generally, these matters have involved ownership of closely held business entities or large holdings of real estate. The matters have included succession issues, the control of entities, as well as the valuation of ownership interests.
L.L.M. (in taxation) New York University School of Law
J.D., Loyola University School of Law
B.A., Western Michigan University