Representative Matters. Practice Areas. Bar and Court Admissions. Education. Memberships

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1 Kevin S. Koscil Associate 1650 Market Street One Liberty Place, Suite 1800 Philadelphia, PA Direct: Fax: Kevin Koscil advises individuals and businesses on a broad range of federal, state, local and international tax issues. His practice also focuses on estate planning and administration from the fairly straightforward to the complex. In both areas, Kevin is relied upon for sophisticated and up-to-date tax analysis and planning. Kevin provides tax advice to clients engaging in corporate transactions of all types, including acquisitions, sales and reorganizations. This advice often concerns federal income tax issues as well as various state and local taxes, such as realty transfer tax. In addition, Kevin has developed expertise in the area of executive compensation and regularly advises clients on complex tax issues pertaining to deferred compensation arrangements and equity-based compensation, such as stock option plans and equity appreciation rights plans. As a member of the firm s Tax and Estates practice group, Kevin also provides solutions for carrying out estate planning goals, ranging from identifying and implementing tax strategies to more general advice regarding end of life decisions and special circumstances. Kevin regularly advises business owners on succession issues related to their business and other individuals in need of sophisticated estate planning. Practice Areas Corporate and Securities Tax and Estates Bar and Court Admissions Pennsylvania New Jersey Education Villanova University School of Law, JD, 2008 University of Notre Dame, MSA in Taxation, 2005 University of Notre Dame, BBA, 2004 Memberships Pennsylvania Bar Association Philadelphia Bar Association Philadelphia Estate Planning Council While at Villanova, Kevin was a two-year member of the Moot Court Board and Vice President of the Tax Law Society. He also served as a Teaching Assistant in Legal Writing and Oral Advocacy during his final year. Representative Matters Provided tax advice to a multinational firm in the sale of its automotive leather wrapping business to Johnson Controls Advised individuals and businesses regarding compliance with 409A and 280G of the Internal Revenue Code; reviewed and amended deferred compensation plans to avoid IRS penalties Represented a national distributor in connection with participation in various voluntary disclosure programs related to tax and unclaimed property liability Developed estate and tax planning solutions for families with considerable wealth, including significant natural gas interests

2 Represented individuals in Orphans Court in connection with Guardianship proceedings Represented a nonprofit before the Pennsylvania Board of Finance and Revenue and secured elimination of late payment penalties due to reasonable cause Provided tax advice to a lender group in the restructure of a $130 million mortgage loan for resort development Represented clients in various Orphans Court proceedings Counseled individuals and businesses in a wide array of tax controversy matters involving federal, state, and local taxes Advised a business in obtaining substantial federal tax credits introduced in recent tax legislation Provided tax advice to participants controlling senior mezzanine loans totaling $300 million with respect to one of the largest structured real estate financings in U.S. history, Stuyvesant Town/Peter Cooper Village, New York Recognition & Involvement Kevin was selected in a survey of his peers as a Pennsylvania "Rising Star" by Super Lawyers in 2017 and Kevin is heavily involved in local pro bono work, resolving title issues through estate administration and handling cases involving tax controversies. One of the organizations he works with is Philadelphia VIP, which named Kevin its December 2016 Volunteer of the Month. In the News Congratulations 2018 DE, NJ, NY and PA Super Lawyers and Rising Stars September 13, 2018 Congratulations 2017 DE, MA, NJ, NY and PA Super Lawyers and Rising Stars November 11, 2017 White and Williams Lawyers and Staff Recognized for Pro Bono Efforts December 5, 2016 Kevin Koscil Quoted in Wall Street Journal Article on Estate Planning December 23, 2015 Events Multistate Tax Update Jackson, NJ June 12, 2017 Executive Compensation Sections 409A and 280G: Selected Topics and Concepts Philadelphia, PA February 2, 2015

3 The Probate Process from Start to Finish National Business Institute (Philadelphia, PA) August 12, 2013 Top Estate Planning Techniques National Business Institute (Philadelphia, PA) December 18, 2012 Publications New IRC Section 83(i) Introduces Election to Defer Tax on Certain Stock Options and RSUs Tax Alert May 8, Tax Act: Choice of Entity Tax Alert March 8, 2018 Key Considerations of the Qualified Business Income Deduction Tax Alert January 25, 2018 Substantive Federal Tax Changes Now a Reality Tax Alert December 22, Federal Tax Act - Pass-Through Entity Tax Provisions Tax Alert December 21, 2017 Tax Cuts and Jobs Act Proposes Changes to the Treatment of CFCs in Securing U.S. Borrowings Taking Care of Business November 20, 2017 Possible Real Estate and Use and Occupancy Tax Relief for Philadelphia Commercial and Industrial Property Owners Tax and Estates Alert September 5, 2017 Revised Common Level Ratios Provide Opportunity for Tax Savings Tax Alert June 26, 2017 Proposed "Tech Tax" Could Derail PA Start-Up Businesses Corporate and Securities Alert June 15, 2017 The End of an Era for New Jersey Estate Tax: A Tax Cut Followed Closely by Repeal Tax and Estates Alert December 30, 2016 Philadelphia Revises Realty Transfer Tax Treatment of Acquired Real Estate Companies Real Estate Alert December 27, 2016 School District of Philadelphia to Challenge Real Estate Tax Assessments Tax and Real Estate Alert September 30, 2016 In a Welcome Change, IRS Relaxes Section 83(b) Election Requirements Tax and Estates Alert August 23, 2016

4 IRS Reverses Position on "Bad Boy" Guarantees Tax and Finance Alert May 16, 2016 Bad Boy Guarantees Reviewed by the IRS Tax and Finance Alert March 22, 2016 IRS Issues Interim Guidance for Foreign Bank and Financial Accounts Penalties; Congress Changes Deadline for Filing Tax Alert August 17, 2015 Estate Planning Opportunities as Interest Rates Rise (and While They re Still Low) Philadelphia Estate Planning Council May 7, 2015 Federal Court Strikes Down Pennsylvania Ban on Same-Sex Marriages Tax and Estates Alert May 21, 2014 U.S. Supreme Court: Severance Payments are Taxable as Wages for FICA Purposes Tax Alert April 1, 2014 New Legislation Affects Pennsylvania s Realty Transfer Tax Tax Alert December 12, 2013 Estate and Gift Tax Provisions of the American Taxpayer Relief Act of 2012 Tax and Estates Alert January 24, 2013 Client Alert A Strategy to Extend the 2012 Gift Tax Exemption Tax and Estates Alert December 11, 2012 The Election Results Are In: Tax Uncertainty Remains Tax and Estates Alert November 7, 2012 Deadline Looms for Philadelphia Real Estate Tax Relief July 2, 2012 Deadline January 17 for Report of Organizational Actions Affecting Basis of Securities Tax Alert January 16, 2012 How a Hong Kong Holding Company Can Benefit Foreign Enterprises Doing Business in China: Benefits to Seize and Pitfalls to Avoid China Business Alert December 6, 2011 Tax Relief Act of 2010 December 16, 2010 Legislative Update: Preliminary Agreement Reached on Income and Estate Tax Reform December 6, 2010 Qualifying Therapeutic Discovery Project Tax Credit (Part II) Tax Alert May 21, 2010

5 Qualifying Therapeutic Discovery Project Tax Credit Tax Alert May 2010 Tax Provisions in Healthcare Reform Legislation Tax and Estates News Alert April 2010 It's Easy Being Green (and Profitable Too!) February 24, 2010 Year-End Tax Planning 2010 Year-End Tax Planning December 2009 The 2009 Stimulus Bill: Unveiling the Tax Breaks February 20, 2009 Cases & Deals Cal Net Technology Merges With NexusTek August 7, 2018 Frontier Strategy Group Acquires Ducker Worldwide February 23, 2018 KD Pharma Group Invests in Nutriceutical Holdings June 1, 2017 Friend Skoler Invests in Hex Performance LLC May 4, 2017 White and Williams Represents Cal Net Technology in Acquisition of IT Provider July 25, 2016 Boathouse Capital Completes Investment in Information and Advisory Services Firm February 24, 2016 White and Williams Represents Jordan Reses in Sale to Mitchell January 5, 2016 White and Williams Represents LLR Portfolio Company in Sale to J.B. Poindexter & Co November 2, 2015 Dorado Systems Secures Private Equity Funding October 31, 2015

6 White and Williams Represents Leading Specialty Nutriceutical Company in Sale July 28, 2014 Seton Company Relies on Broad Experience of White and Williams August 31, 2011