BRINGING YOU INNOVATIVE LEGAL SOLUTIONS. Attorney Advertising

Size: px
Start display at page:

Download "BRINGING YOU INNOVATIVE LEGAL SOLUTIONS. Attorney Advertising"

Transcription

1 BRINGING YOU INNOVATIVE LEGAL SOLUTIONS Attorney Advertising

2 WE CAN ENHANCE YOUR International Business Practice

3 Our Attorneys Mortimer M. Caplin Mortimer Caplin is the founder of Caplin & Drysdale, one of the Served on the President s Task Force on Taxation following President John F. Kennedy s election Appointed U.S. Commissioner of Internal Revenue from The National Trial Advocacy College of the University of Virginia presented him the Thomas Jefferson Medal in Law, the university s highest honor Named a Chevalier of the Legion of Honor by the President of the French Republic for his contributions to the United States decisive role in the liberation of France during World War II Presented with the Medal of the Jubilee of Liberty authorized by the Governor of the Normandy Region On leaving the U.S. government, he received the Alexander Hamilton Award, the highest award conferred by the Secretary of the Treasury for his distinguished leadership Patricia G. Lewis Has represented U.S. subsidiaries of major Japanese corporations, Sweden, Germany, and other foreign countries of APAs from unwarranted disclosure Chambers ranked, District of Columbia, Band 3, Tax Michael G. Pfeifer Former international tax partner in the National Tax Department private client practice Special Assistant to the Associate Chief Counsel (International) at the Internal Revenue Service from , where he directed the legislative project that culminated in the 1996 foreign trust tax changes and the Clinton administration s 1995 expatriation tax proposal H. David Rosenbloom Special Assistant and then International Tax Counsel and Director Department from Former Tax Policy Advisor for the U.S. Treasury, the OECD, US AID, the International Monetary Fund, and the World Bank in Eastern Europe and the Baltic countries, the former Soviet Union, Senegal, Malawi, and South Africa Director, International Tax Program at New York University School of Law Chambers ranked, District of Columbia, Band 1, Tax President, Harvard Law Review BRINGING YOU INNOVATIVE IVE LEGAL SOLUTIONS To reach our International Tax Team please contact us: International@capdale.com

4 Richard W. Skillman Deputy Chief Counsel and Acting Chief Counsel of the Internal Revenue Service from management responsibility for approximately 2500 Chief Counsel Chambers ranked, District of Columbia, Band 3, Tax Richard E. Timbie Has more than 30 years of experience in resolving Internal Revenue Service audits and administrative appeals and in advising foreign investors and financial institutions on the U.S. income tax withholding, information reporting, and qualified intermediary rules Employed as a part-time consultant for international taxation issues by Tax Assistance and by the Harvard Institute for International Development from Participated as an instructor in international tax training programs sponsored by the Organization for Economic Cooperation and Development from Seth Green Former Attorney Advisor and Associate Tax Legislative Counsel of Primary representative of the Treasury Department in connection with the 1997 amendment of section 355 of the Internal Revenue Code, and he participated in drafting substantial revisions to the regulations governing intercompany transactions, as well as mergers and other tax-free reorganizations Chambers ranked, District of Columbia, Band 4, Tax Rebecca I. Rosenberg Former Attorney Advisor and Assistant to the Branch Chief at the Heavily involved in Notice 98-5 (relating to disallowance of certain foreign tax credits) and the IRS s Tax Court litigation of Compaq Computer Corp. v. Commissioner, 113 T.C. 214 (1999), rev d 277 F.3d 788 (5th Cir. 2001) of the U.S. House of Representatives, where she drafted tax legislation covering all areas of the Code Beth Shapiro Kaufman Former Attorney Advisor and Associate Tax Legislative Counsel in Had principal responsibility at the Treasury for all tax policy matters affecting trusts and estates, including estate, gift, and generation-skipping transfer taxes, as well as income taxation of trusts and estates Practice includes estate planning as well as estate and gift tax controversies with the IRS Recipient of the inaugural Top Trusts and Estates Lawyer in Washington award, presented by the Washington Business Journal in 2008 Chambers ranked, Nationwide, Band 4, Wealth Management: Eastern Region

5 FOREIGN COUNSEL RELATIONSHIPS Beyond Mainstream Corporate and International Tax Matters WE HAVE EXTENSIVE EXPERIENCE IN: Tax-exempt organizations (public and private charities) Defense of tax fraud and white-collar criminal investigations Internal tax-related investigations in sensitive cases Financial institutions and products Insurance companies and products Pensions and executive compensation Tax accounting and tax computation issues IRS Whistleblower applications AND BEYOND TAX: U.S. political activity law Commercial litigation, including class action advice U.S. and cross-border bankruptcy reorganization proceedings

6 Complex Litigation Corporate Law Corporate Tax Creditors' Rights Employee Benefits Exempt Organizations General Tax Partnership Tax Political Activity Law Private Client Tax Controversies Tax Crimes Tax Litigation White Collar Defense International Tax One Thomas Circle, N.W. Suite 1100 Washington, DC % Cert no. BV-COC Caplin & Drysdale, Chartered

Attorney Advertising

Attorney Advertising Attorney Advertising For half a century, Caplin & Drysdale has been a leading provider of tax and related legal services to businesses, nonprofits, and individuals throughout the United States and around

More information

International. Contact us to learn more about our International Tax practice. Partnering With Our Colleagues. U.S. corporate tax directors and

International. Contact us to learn more about our International Tax practice. Partnering With Our Colleagues. U.S. corporate tax directors and International Tax U.S. corporate tax directors and background, tactical judgment, and Caplin & Drysdale s international tax lawyers individuals holding foreign assets face problem-solving savvy to resolving

More information

Employee Benefits. Putting It All Together. Attorney Advertising

Employee Benefits. Putting It All Together. Attorney Advertising Employee Benefits Putting It All Together Attorney Advertising Employee Benefits Representing a Broad Cross-Section of Employers as well as Benefit Plan Providers Caplin & Drysdale s employee benefits

More information

Eric B. Bruce Lawyer WASHINGTON DC NEW YORK. Admissions

Eric B. Bruce Lawyer WASHINGTON DC NEW YORK. Admissions Eric B. Bruce Lawyer WASHINGTON DC 1919 M Street, NW Washington, DC 20036 +1 202 664 1903 NEW YORK 800 Third Avenue New York, New York 10022 +1 212 488 1203 eric.bruce@kobrekim.com A former high-ranking

More information

Eric B. Bruce Lawyer WASHINGTON DC NEW YORK. Admissions

Eric B. Bruce Lawyer WASHINGTON DC NEW YORK. Admissions Eric B. Bruce Lawyer WASHINGTON DC 1919 M Street, NW Washington, DC 20036 +1 202 664 1903 NEW YORK 800 Third Avenue New York, New York 10022 +1 212 488 1203 eric.bruce@kobrekim.com A former high-ranking

More information

5 Strategies to Resolve Your IRS Tax Problem. By Nehemiah Jefferson, Esq., EA.

5 Strategies to Resolve Your IRS Tax Problem. By Nehemiah Jefferson, Esq., EA. 5 Strategies to Resolve Your IRS Tax Problem By Nehemiah Jefferson, Esq., EA This mini book is provided for information purposes only, does not create an attorney-client relationship, and should not be

More information

State of Expatriation 2012 TTN Conference New York 2013

State of Expatriation 2012 TTN Conference New York 2013 State of Expatriation 2012 TTN Conference New York 2013 Michael G. Pfeifer, Esq. Caplin & Drysdale, Chartered May 6, 2013 Session Overview HISTORY OF EXPATRIATION RULES ( Alternative Tax Regime to Mark-to-Market

More information

The 2011 Amendments to Circular 230: What's Ahead

The 2011 Amendments to Circular 230: What's Ahead CAPLIN & DRYSDALE, CHARTERED ONE THOMAS CIRCLE, N.W. SUITE 1100 WASHINGTON, DC 20005 The 2011 Amendments to Circular 230: What's Ahead Matthew C. Hicks On August 2, 2011, the recent amendments to Treasury

More information

Requirements for Certificate in Corporate and Business Law

Requirements for Certificate in Corporate and Business Law Requirements for Certificate in Corporate and Business Law Requirements: Business Organizations Two first level core courses One second level core course Three elective courses Externship/Field Placement

More information

WE ARE THAT AND MUCH MORE. Collaboration. Innovation. Results

WE ARE THAT AND MUCH MORE. Collaboration. Innovation. Results OVERVIEW Many know Schulte Roth & Zabel as the market-leading law firm in the alternative investment area. We helped pioneer the hedge fund industry over 45 years ago, and today the world s top hedge funds

More information

Daly D.E. Temchine Counsel

Daly D.E. Temchine Counsel 5 Daly D.E. Temchine Counsel New York 250 Park Avenue New York, New York 10177 Tel: 212-351-4591 Fax: 212-878-8600 dtemchine@ebglaw.com DALY D.E. TEMCHINE is Counsel in the Health Care and Life Sciences

More information

John E. Heintz Partner Insurance Recovery Eye Street NW Washington, D.C

John E. Heintz Partner Insurance Recovery Eye Street NW Washington, D.C John E. Heintz Partner Insurance Recovery 1825 Eye Street NW Washington, D.C. 20006 +1.202.420.5373 jheintz@ John Heintz is a partner in Blank Rome s policyholder-only insurance recovery practice, formerly

More information

Tax Planning for S Corporations: Mergers and Acquisitions Involving S Corporations (Part 1)

Tax Planning for S Corporations: Mergers and Acquisitions Involving S Corporations (Part 1) Tax Planning for S Corporations: Mergers and Acquisitions Involving S Corporations (Part 1) Jerald David August and Stephen R. Looney 1.01 INTRODUCTION The tax considerations relating to the sale and purchase

More information

direct Assistant: Debbie Harris

direct Assistant: Debbie Harris RICHARD A. JOHNSON Partner 615.850.8151 direct richard.johnson@wallerlaw.com Assistant: Debbie Harris 615.850.8148 debbie.harris@wallerlaw.com Nashville City Center 511 Union Street Suite 2700 Nashville,

More information

For more than 175 years, Baker Botts has been among the leading law firms in the world. Today, with 725 lawyers based in 14 offices around the world,

For more than 175 years, Baker Botts has been among the leading law firms in the world. Today, with 725 lawyers based in 14 offices around the world, Tax Practice For more than 175 years, Baker Botts has been among the leading law firms in the world. Today, with 725 lawyers based in 14 offices around the world, the firm ranks among the largest global

More information

LEADERSHIP ACADEMY GRADUATES

LEADERSHIP ACADEMY GRADUATES 2015 2015 LEADERSHIP ACADEMY GRADUATES BRANDON L. BLOOM brandon.bloom@tklaw.com Mr. Bloom is an associate at Thompson & Knight LLP. He focuses his practice on corporate and partnership tax, and he represents

More information

NATHAN J HOCHMAN. PARTNER

NATHAN J HOCHMAN. PARTNER NATHAN J HOCHMAN PARTNER nathan.hochman@morganlewis.com Century City Phone +1.310.255.9025 Fax +1.310.907.2000 2049 Century Park East \ Suite 700 \ Los Angeles, CA 90067-3109 \ United States Washington,

More information

Subject: Beth Shapiro Kaufman & Extension of Time to Make Portability Election: Additional Remedies

Subject: Beth Shapiro Kaufman & Extension of Time to Make Portability Election: Additional Remedies Subject: Beth Shapiro Kaufman & Extension of Time to Make Portability Election: Additional Remedies In comments before the Federal Bar Association on March 3, 2017, IRS Senior Technical Reviewer Karlene

More information

Dallas Bar Association Tax Section December 4, New Partnership Audit Rules: What They Mean to Partnerships and Tax Professionals.

Dallas Bar Association Tax Section December 4, New Partnership Audit Rules: What They Mean to Partnerships and Tax Professionals. Dallas Bar Association Tax Section December 4, 2017 New Partnership Audit Rules: What They Mean to Partnerships and Tax Professionals Copyright All rights reserved. Presented By: Charles D. Pulman, J.D.,

More information

Tax Exempt and Charitable Planning

Tax Exempt and Charitable Planning Tax Exempt and Charitable Planning Bryan Cave lawyers routinely assist numerous nonprofit and tax-exempt organizations to achieve their missions. Our lawyers also routinely assist individuals interested

More information

Investment Funds: U.S.

Investment Funds: U.S. Investment Funds: U.S. Key Contacts Douglas P. Dick +1 202 261 3305 Richard Horowitz New York +1 212 698 3525 John V. O'Hanlon Boston +1 617 728 7111 Translate Page Harnessing decades of innovation to

More information

[ p] Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations

[ p] Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations [4830-01-p] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [REG-112756-09] RIN 1545-BI60 Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries

More information

Plenary Session VII: Ask FINRA Senior Staff Wednesday, May 23 11:00 a.m. 12:00 p.m.

Plenary Session VII: Ask FINRA Senior Staff Wednesday, May 23 11:00 a.m. 12:00 p.m. Plenary Session VII: Ask FINRA Senior Staff Wednesday, May 23 11:00 a.m. 12:00 p.m. During this session, FINRA senior staff provide an update on key regulatory issues, including examinations, surveillance,

More information

Estate, Gift and Generation-Skipping Taxes: The Implications of the Economic Growth and Tax Relief Reconciliation Act of 2001

Estate, Gift and Generation-Skipping Taxes: The Implications of the Economic Growth and Tax Relief Reconciliation Act of 2001 Estate, Gift and Generation-Skipping Taxes: The Implications of the Economic Growth and Tax Relief Reconciliation Act of 2001 Prepared by Beth Shapiro Kaufman Caplin & Drysdale, Chartered One Thomas Circle,

More information

IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF NEW YORK

IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF NEW YORK IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF NEW YORK UNITED STATES OF AMERICA, ) ) Plaintiff, ) ) v. ) Civil No. 1:07-cv-352-TJM-RFT ) ROBERT L. SCHULZ; ) WE THE PEOPLE FOUNDATION

More information

Lynn A. Neils PARTNER EDUCATION AND HONORS

Lynn A. Neils PARTNER EDUCATION AND HONORS Lynn A. Neils practice focuses on representing companies and individuals on matters related to white collar criminal defense, internal investigations, regulatory enforcement, corporate compliance and complex

More information

David C. Gair. Partner

David C. Gair. Partner Board Certified in Tax Law by the Texas Board of Legal Specialization and Leader of the Tax Controversy Practice Group, David Gair focuses his practice on guiding businesses, high-net-worth individuals

More information

Procedural Considerations in Addressing Chapter 42 Excise Tax Consequences

Procedural Considerations in Addressing Chapter 42 Excise Tax Consequences Procedural Considerations in Addressing Chapter 42 Excise Tax Consequences September 14, 2012 Michael W. Durham Member, Caplin & Drysdale I. Chapter 42 Excise Taxes Since 1969, private foundations have

More information

ABA Section of Taxation Transfer Pricing Committee Panel APMA: Past, Present and Future May 10, 2013 Washington, DC

ABA Section of Taxation Transfer Pricing Committee Panel APMA: Past, Present and Future May 10, 2013 Washington, DC ABA Section of Taxation Transfer Pricing Committee Panel APMA: Past, Present and Future May 10, 2013 Washington, DC Your Presenters David Canale -Moderator Ernst & Young LLP, Washington, DC david.canale@ey.com

More information

LLM in Taxation. Required Courses

LLM in Taxation. Required Courses LLM in Taxation The LLM in Taxation is a 24 unit degree consisting of 13 required units and 11 elective units. The required coursework includes: Federal Tax Accounting a Tax Timing Issues Federal Taxation

More information

Lee M. Stautberg Partner

Lee M. Stautberg Partner Lee M. Stautberg Partner lee.stautberg@dinsmore.com Cincinnati, OH Tel: (513) 977-8477 Lee directs her primary attention to the needs of privately held businesses and their owners, where she serves as

More information

AMHERST COLLEGE, Amherst, MA, B.A. 1981, magna cum laude in History; Phi Beta Kappa.

AMHERST COLLEGE, Amherst, MA, B.A. 1981, magna cum laude in History; Phi Beta Kappa. SEAN M. FITZPATRICK Professor of the Practice in Public Policy Trinity College 225 Williams Memorial 300 Summit Street Hartford, CT 06106 (860) 297-4124 sean.fitzpatrick@trincoll.edu EDUCATION HARVARD

More information

SPRING For Trusted Advisors

SPRING For Trusted Advisors SPRING 2019 For Trusted Advisors Taxation - Income, Estate, and Gift The Roth IRA conversion decision. By Robert Keebler, CPA/PFS, MST, AEP (Distinguished) Traditional Individual Retirement Accounts (IRAs)

More information

Frederick N. Widen Partner

Frederick N. Widen Partner 216.583.7340 1660 West 2nd Street, Suite 1100 Cleveland, OH 44113-1406 fwiden@ulmer.com Practices/Industries General Taxation Tax Controversy Succession Planning Education Cleveland State University (B.B.A.,

More information

NEW TAX LAWS RELATING TO IRS EXAMINATION OF AND TAX COLLECTION FROM PARTNERSHIPS: UNDERSTANDING THE NUANCES OF THE NEW LEGISLATION

NEW TAX LAWS RELATING TO IRS EXAMINATION OF AND TAX COLLECTION FROM PARTNERSHIPS: UNDERSTANDING THE NUANCES OF THE NEW LEGISLATION NEW TAX LAWS RELATING TO IRS EXAMINATION OF AND TAX COLLECTION FROM PARTNERSHIPS: UNDERSTANDING THE NUANCES OF THE NEW LEGISLATION Charles M. Ruchelman, Member, Caplin & Drysdale Gregory T. Armstrong,

More information

December 27, 2018 CC:PA:LPD:PR (REG ), Room 5203 Internal Revenue Service P.O. Box 7604, Ben Franklin Station, Washington, DC 20044

December 27, 2018 CC:PA:LPD:PR (REG ), Room 5203 Internal Revenue Service P.O. Box 7604, Ben Franklin Station, Washington, DC 20044 December 27, 2018 CC:PA:LPD:PR (REG-115420-18), Room 5203 Internal Revenue Service P.O. Box 7604, Ben Franklin Station, Washington, DC 20044 Submitted electronically at www.regulations.gov Re: Treasury

More information

NAVIGATING US TAX REFORM:

NAVIGATING US TAX REFORM: NAVIGATING US TAX REFORM: WHAT BUSINESSES NEED TO KNOW Pass-Through Entities January 25, 2018 Presented by: William Nelson, Bill McKee, & Sarah Brodie 2018 Morgan, Lewis & Bockius LLP AGENDA Partnership-Specific

More information

PATRICK S. COFFEY. Chicago, IL office: office:

PATRICK S. COFFEY. Chicago, IL office: office: PATRICK S. COFFEY Partner Milwaukee, WI Chicago, IL office: 312.523.2080 office: 414.978.5538 email: patrick.coffey@ Overview When clients are faced with difficult problems, Pat puts them at ease. He uses

More information

2017 Year-End Review: Anti-Corruption Trends and Other Corporate Enforcement Issues

2017 Year-End Review: Anti-Corruption Trends and Other Corporate Enforcement Issues 2017 Year-End Review: Anti-Corruption Trends and Other Corporate Enforcement Issues January 25, 2018 Davis Polk & Wardwell LLP CLE CREDIT AVAILABLE Agenda 2017 Facts and Figures DOJ Developments FCPA Corporate

More information

The 30th Annual Institute on Current Issues in International Taxation: Ethical Issues in International Tax Practice December 2017

The 30th Annual Institute on Current Issues in International Taxation: Ethical Issues in International Tax Practice December 2017 The 30th Annual Institute on Current Issues in International Taxation: Ethical Issues in International Tax Practice December 2017 Chair: Panel: Linda Galler, Professor of Law, Maurice A. Deane School of

More information

RE: Proposed Regulations under Internal Revenue Code Section 265(b)

RE: Proposed Regulations under Internal Revenue Code Section 265(b) 1120 Connecticut Avenue, NW Washington, DC 20036 1-800-BANKERS www.aba.com World-Class Solutions, Leadership & Advocacy Since 1875 Francisca Mordi Tax Counsel Director for ABA Center for Community Bank

More information

Counseling companies and stakeholders to ensure compliance, business integrity and long-term success

Counseling companies and stakeholders to ensure compliance, business integrity and long-term success Corporate Governance Key Contacts David H. Kistenbroker Chicago +1 312 646 5811 Geoffrey R.T. Kenyon Boston +1 617 728 7126 William G. Lawlor Philadelphia +1 215 994 2823 Counseling companies and stakeholders

More information

New Tax Laws Relating to IRS Examination of and Tax Collection from Partnerships: Implications for Existing and Future Partnership and LLC Agreements

New Tax Laws Relating to IRS Examination of and Tax Collection from Partnerships: Implications for Existing and Future Partnership and LLC Agreements New Tax Laws Relating to IRS Examination of and Tax Collection from Partnerships: Implications for Existing and Future Partnership and LLC Agreements Charles M. Ruchelman, Jonathan S. Brenner, and Rachel

More information

IRS Issues a Warning to Canadian Law Firms with U.S. Branch Offices

IRS Issues a Warning to Canadian Law Firms with U.S. Branch Offices The Canadian Tax Journal March 1, 2004 IRS Issues a Warning to Canadian Law Firms with U.S. Branch Offices By: Sanford H. Goldberg and Michael J. Miller For over ten years, the position of the Internal

More information

Washington, D.C. WEDNESDAY, NOVEMBER 2, 2011 (All times Eastern Daylight Time)

Washington, D.C. WEDNESDAY, NOVEMBER 2, 2011 (All times Eastern Daylight Time) 9:30 am 9:45 am Welcome and Overview of Program Presented by Arthur C. Delibert Mr. Delibert, a partner in the Washington, D.C. office, represents and advises open- and closed-end investment companies,

More information

John B. Snyder, III 1420 North Charles Street, AL 411 Baltimore, Maryland (410)

John B. Snyder, III 1420 North Charles Street, AL 411 Baltimore, Maryland (410) John B. Snyder, III 1420 North Charles Street, AL 411 Baltimore, Maryland 21201 (410) 837-5706 jsnyder@ubalt.edu EDUCATION DUKE UNIVERSITY SCHOOL OF LAW, Durham, North Carolina J.D., With Honors, May 2000

More information

Mastering Form 5472: New Filing Requirements for Foreign Individuals, LLCs, and Companies

Mastering Form 5472: New Filing Requirements for Foreign Individuals, LLCs, and Companies FOR LIVE PROGRAM ONLY Mastering Form 5472: New Filing Requirements for Foreign Individuals, LLCs, and Companies THURSDAY, JULY 27, 2017, 1:00-2:50 pm Eastern IMPORTANT INFORMATION FOR THE LIVE PROGRAM

More information

Bobbie J. Collins. Associate. P / F

Bobbie J. Collins. Associate. P / F Bobbie J. Collins Associate P 719.386.3016 / F 719.386.3070 bcollins@lrrc.com Colorado Springs / 90 South Cascade Avenue, Suite 1100, Colorado Springs, CO 80903 Bobbie Collins assists clients with a variety

More information

Matthew D. Lee Partner

Matthew D. Lee Partner Matthew D. Lee Partner Philadelphia, PA Tel: 215.299.2765 Fax: 215.299.2150 mlee@foxrothschild.com Matt is a former U.S. Department of Justice trial attorney who focuses his practice in the areas of white-collar

More information

November 18, Michael Danilack Deputy Commissioner (International) LB&I Internal Revenue Service 1111 Constitution Ave., NW Washington D.C.

November 18, Michael Danilack Deputy Commissioner (International) LB&I Internal Revenue Service 1111 Constitution Ave., NW Washington D.C. November 18, 2013 Emily McMahon Deputy Assistant Secretary for Tax Policy 1500 Pennsylvania Ave., NW Washington, DC 20220 Michael Danilack Deputy Commissioner (International) LB&I Washington D.C. 20224

More information

Recommendation for Modification of Rev. Proc Concerning the Accounting Method for Income from Gift Card Receipts

Recommendation for Modification of Rev. Proc Concerning the Accounting Method for Income from Gift Card Receipts Mr. Andrew Keyso, Jr. Associate Chief Counsel (Income Tax & Accounting) Internal Revenue Service 1111 Constitution Avenue, N.W. Washington, D.C. 20224 RE: Recommendation for Modification of Rev. Proc.

More information

Andrew M. Katzenstein

Andrew M. Katzenstein Contact Andrew M. Katzenstein Partner Los Angeles +1.310.284.4553 akatzenstein@proskauer.com Andrew M. Katzenstein is a partner in the Private Client Services Department where he assists high net worth

More information

ERIC S. NAMEE OVERVIEW PRACTICE AREAS EDUCATION PROFESSIONAL DESIGNATIONS BAR ADMISSIONS

ERIC S. NAMEE OVERVIEW PRACTICE AREAS EDUCATION PROFESSIONAL DESIGNATIONS BAR ADMISSIONS Eric has practiced in employee benefit matters for more than 32 years and represented clients before the IRS for more than 34 years. OVERVIEW ERIC S. NAMEE Wichita Office: 1617 N. Waterfront Pkwy, Ste

More information

Probate & Fiduciary Litigation

Probate & Fiduciary Litigation Probate & Fiduciary Litigation Clients entrust their most important personal and family matters including will contests, trust contests, breach of fiduciary duty actions, and all other kinds of trust and

More information

PENSION & BENEFITS! T he cross-border transfer of employees can have A BNA, INC. REPORTER

PENSION & BENEFITS! T he cross-border transfer of employees can have A BNA, INC. REPORTER A BNA, INC. PENSION & BENEFITS! REPORTER Reproduced with permission from Pension & Benefits Reporter, 36 BPR 2712, 11/24/2009. Copyright 2009 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com

More information

Private Wealth Services Tax Policy Counseling. Nonprofit and Tax-Exempt Organizations Global Private Client. McGuireWoods LLP

Private Wealth Services Tax Policy Counseling. Nonprofit and Tax-Exempt Organizations Global Private Client. McGuireWoods LLP Skip is the former chair of the firm's private wealth services team and current chair of the firm's tax practice. His extensive experience includes estate planning, estate and trust administration, and

More information

Overview of House and Senate Bills

Overview of House and Senate Bills Webinar Series: Tax Reform Updates Tuesday, November 28, 2017 Moderator Paul W. Oosterhuis Of Counsel Washington, DC Pamela Lawrence Endreny Partner New York Moshe Spinowitz Partner Boston 1 Skadden, Arps,

More information

CHALLENGES POSED BY THE YATES MEMO AND DOJ S NEW THRESHOLD FOR CORPORATE COOPERATION November 15, 2016

CHALLENGES POSED BY THE YATES MEMO AND DOJ S NEW THRESHOLD FOR CORPORATE COOPERATION November 15, 2016 2015 Morgan, Lewis & Bockius LLP CHALLENGES POSED BY THE YATES MEMO AND DOJ S NEW THRESHOLD FOR CORPORATE COOPERATION November 15, 2016 Matthew Miner, Partner, Washington D.C. White Collar Litigation and

More information

Trump Change: Tax planning for US/UK individuals in a post-truth world

Trump Change: Tax planning for US/UK individuals in a post-truth world Trump Change: Tax planning for US/UK individuals in a post-truth world Chris McLemore Contact Information Chris.McLemore@butlersnow.com +44 (0) 203 300 3806 Practice Areas and Industry Teams Wealth Transfer

More information

Best Practices for Cross-Border Investigations and Due Diligence. European Compliance & Ethics Institute February 27, 2018

Best Practices for Cross-Border Investigations and Due Diligence. European Compliance & Ethics Institute February 27, 2018 Best Practices for Cross-Border Investigations and Due Diligence European Compliance & Ethics Institute February 27, 2018 Ann Sultan, Counsel, Miller & Chevalier Geza Nagy, Compliance Officer, VEON Ltd.

More information

MATTHEW T. SCHELP. St. Louis, MO office:

MATTHEW T. SCHELP. St. Louis, MO office: MATTHEW T. SCHELP Partner St. Louis, MO office: 314.480.1772 email: matthew.schelp@ Overview A former federal prosecutor, Matt concentrates his practice in the areas of compliance, internal investigations,

More information

1500 Pennsylvania Avenue, NW 1111 Constitution Ave, NW Washington, DC Washington, DC Constitution Ave, NW Internal Revenue Service

1500 Pennsylvania Avenue, NW 1111 Constitution Ave, NW Washington, DC Washington, DC Constitution Ave, NW Internal Revenue Service Page 1 of 5 The Honorable David J. Kautter Assistant Secretary for Tax Policy Commissioner Department of the Treasury Internal Revenue Service 1500 Pennsylvania Avenue, NW 1111 Constitution Ave, NW Washington,

More information

Investment Destination: Puerto Rico. Edgar Ríos-Méndez Jeanelle Alemar-Escabí

Investment Destination: Puerto Rico. Edgar Ríos-Méndez Jeanelle Alemar-Escabí Investment Destination: Puerto Rico Edgar Ríos-Méndez Jeanelle Alemar-Escabí 2 U.S. Taxes in Puerto Rico - Individuals Bona fide Residents of Puerto Rico (U.S. citizens or not) are subject to U.S. federal

More information

The Honorable Ronald L. Wyden, Chairman The Honorable Dave Camp, Chairman

The Honorable Ronald L. Wyden, Chairman The Honorable Dave Camp, Chairman The Honorable Ronald L. Wyden, Chairman The Honorable Dave Camp, Chairman Senate Committee on Finance House Committee on Ways and Means 219 Dirksen Senate Office Building 1102 Longworth House Office Building

More information

Teresa R. Byers Principal

Teresa R. Byers Principal Principal Second & Seneca Building 1191 Second Avenue 18th Floor Seattle, WA 98101-2939 T 206.816.1386 tbyers@gsblaw.com Teresa Byers' practice focuses on estate planning, probate, guardianships and trust

More information

Taxes Covered by 960(a)(3)

Taxes Covered by 960(a)(3) Copyright notice: The following article is reproduced with the permission of Tax Management Inc., a subsidiary of The Bureau of National Affairs, Inc., Washington, D.C. All rights reserved. Inquiries may

More information

TAX CONTROVERSY & TRANSFER PRICING. December 2008

TAX CONTROVERSY & TRANSFER PRICING. December 2008 TAX CONTROVERSY & TRANSFER PRICING December 2008 Tax Controversy and Transfer Pricing Practice Overview Mayer Brown s Tax Controversy and Transfer Pricing practice is one of the most active in the country,

More information

FINRA Establishes Qualification Rules for Investment Banking Professionals

FINRA Establishes Qualification Rules for Investment Banking Professionals FINRA Establishes Qualification Rules for Investment Banking Professionals May 29, 2009 Authored by: David E. Rosedahl Direct: 612.977.8560 drosedahl@briggs.com Briggs and Morgan, P.A. 2200 IDS Center

More information

DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D.C

DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D.C DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D.C. 20224 TAX EXEMPT AND GOVERNMENT ENTITIES DIVISION Number: 200847018 Release Date: 11/21/2008 Date: August 27,2008 501.33-00 501.36-01

More information

Another Tax Case Limits Lawyer Costs Deduction

Another Tax Case Limits Lawyer Costs Deduction October 9, 2014 Another Tax Case Limits Lawyer Costs Deduction A Practice Smart (TM) Feature By: Robert W. Wood, Esq. Robert W. Wood is a tax lawyer with a nationwide practice (www.woodllp.com). The author

More information

M.A., Economics, University of Michigan B.A., Economics, Dickinson College

M.A., Economics, University of Michigan B.A., Economics, Dickinson College 1900 L Street, NW; Suite 312 Washington, DC 20036 (703) 585-9933 (M) Clark.Chandler@econpartners.com Clark Chandler Position Education Partner, Economics Partners, LLC Ph.D., Economics, University of Michigan

More information

Teaching Awards Professor of the Year 2004 & 2010 (selected by graduating classes)

Teaching Awards Professor of the Year 2004 & 2010 (selected by graduating classes) Curriculum Vitae MICHAEL S. KIRSCH Professor of Law Notre Dame Law School University of Notre Dame 3116 Eck Hall of Law 46556-4639 (574) 631-5582 mkirsch@nd.edu ACADEMIC APPOINTMENTS Notre Dame Law School,

More information

PAUL R. COMEAU Senior Partner and Chairman Emeritus

PAUL R. COMEAU Senior Partner and Chairman Emeritus Senior Partner and Chairman Emeritus pcomeau@hodgsonruss.com 212.751.4300 PAUL R. COMEAU, Chairman Emeritus and current Senior Partner at Hodgson Russ LLP, has been with the 200-year-old law firm since

More information

SECTION 5. SMALL CASE PROCEDURE FOR REQUESTING COMPETENT AUTHORITY ASSISTANCE.01 General.02 Small Case Standards.03 Small Case Filing Procedure

SECTION 5. SMALL CASE PROCEDURE FOR REQUESTING COMPETENT AUTHORITY ASSISTANCE.01 General.02 Small Case Standards.03 Small Case Filing Procedure Rev. Proc. 2002 52 SECTION 1. PURPOSE OF THE REVENUE PROCEDURE SECTION 2. SCOPE.01 In General.02 Requests for Assistance.03 Authority of the U.S. Competent Authority.04 General Process.05 Failure to Request

More information

REPRESENTING NON-FILERS. Journal of the National Association of Enrolled Agents

REPRESENTING NON-FILERS. Journal of the National Association of Enrolled Agents REPRESENTING NON-FILERS Journal of the National Association of Enrolled Agents Published September/October 2007 By Howard S. Levy Non-filers are often overwhelmed by their predicament. Many times they

More information

RONALD H. JENSEN. Visiting Professor of Law, Washington and Lee School of Law

RONALD H. JENSEN. Visiting Professor of Law, Washington and Lee School of Law RONALD H. JENSEN Pace University School of Law 78 North Broadway White Plains, NY 10603 (914) 422-4294 E-mail: rjensen@law.pace.edu 214 Half Moon Bay Drive Croton-on-Hudson, NY 10520 (914) 862-4117 E-mail:

More information

ROBERT G. ALEXANDER WEBINAR SERIES October 19, 2016

ROBERT G. ALEXANDER WEBINAR SERIES October 19, 2016 National Association of Estate Planners & Councils ROBERT G. ALEXANDER WEBINAR SERIES October 19, 2016 David A. Handler, J.D., AEP (Distinguished) Tricky GST Issues Tricky GST Issues October 19, 2016 David

More information

Frequently Asked Questions for Taxpayers with Undisclosed Foreign Bank Accounts

Frequently Asked Questions for Taxpayers with Undisclosed Foreign Bank Accounts From the SelectedWorks of Kevin E. Thorn March 17, 2010 Frequently Asked Questions for Taxpayers with Undisclosed Foreign Bank Accounts Kevin E. Thorn Available at: https://works.bepress.com/kevin_thorn/1/

More information

April 19, (b) Plan Terminations. Dear Assistant Secretary Borzi:

April 19, (b) Plan Terminations. Dear Assistant Secretary Borzi: April 19, 2015 The Honorable Phyllis C. Borzi Assistant Secretary Employee Benefits Security Administration U.S. Department of Labor 200 Constitution Avenue NW Room S-2524 Washington, DC 20210 Re: 403(b)

More information

PRACTICE PROFILE. DIANE B. WEINBERG Of Counsel

PRACTICE PROFILE. DIANE B. WEINBERG Of Counsel PRACTICE PROFILE Morgan & DiSalvo, P.C. was selected by U.S. News & World Report and BestLawyers.com as one of the Best Law Firms for Trusts and Estates Law in Georgia for 2013-2016 PRACTICE FOCUS: Practical

More information

PLAN TERMINATIONS. Anne E. Moran, Steptoe & Johnson, LLP 1330 Connecticut Avenue, N.W. Washington, D.C Telephone: (202)

PLAN TERMINATIONS. Anne E. Moran, Steptoe & Johnson, LLP 1330 Connecticut Avenue, N.W. Washington, D.C Telephone: (202) PLAN TERMINATIONS Anne E. Moran, Steptoe & Johnson, LLP 1330 Connecticut Avenue, N.W. Washington, D.C. 20037 Telephone: (202) 429-6449 I. OVERVIEW A. Definitions of Termination. Whether a plan is terminated

More information

Washington, D.C. WEDNESDAY, NOVEMBER 11, 2015 (All times Eastern Standard Time)

Washington, D.C. WEDNESDAY, NOVEMBER 11, 2015 (All times Eastern Standard Time) 9:30 am 9:45 am Welcome and Overview of Program Presented by Arthur C. Delibert Mr. Delibert, a partner in the Washington, D.C. office, represents and advises open- and closed-end investment companies,

More information

Introduction to Appeals. October 2009

Introduction to Appeals. October 2009 Introduction to Appeals October 2009 Appeals Founded In 1927, the IRS established an administrative appeal process to resolve tax disputes without litigation. Restructuring and Reform Act of 1998 Specifies

More information

Judith W. Boyette Partner

Judith W. Boyette Partner Judy has advised employers and employee benefit plans on all aspects of compensation and benefits including tax, regulatory, fiduciary responsibility, financing, and organizational integrity issues for

More information

Income Tax Changes, Estate Tax Changes And Implications for Charitable Giving Of the Economic Growth and Tax Relief Reconciliation Act of 2001

Income Tax Changes, Estate Tax Changes And Implications for Charitable Giving Of the Economic Growth and Tax Relief Reconciliation Act of 2001 Income Tax Changes, Estate Tax Changes And Implications for Charitable Giving Of the Economic Growth and Tax Relief Reconciliation Act of 2001 Prepared by Catherine E. Livingston and Beth Shapiro Kaufman

More information

NAVIGATING US TAX REFORM:

NAVIGATING US TAX REFORM: NAVIGATING US TAX REFORM: WHAT BUSINESSES NEED TO KNOW Investment Funds and their Managers January 19, 2018 Presenters: Richard LaFalce, Partner Jason Traue, Partner Daniel Nelson, Partner Richard Zarin,

More information

PRIVATE RULING atty fees to class counsel.txt PRIVATE RULING PRIVATE RULING

PRIVATE RULING atty fees to class counsel.txt PRIVATE RULING PRIVATE RULING PRIVATE RULING 200518017PRIVATE RULING 200518017 "This document may not be used or cited as precedent. Section 6110(j)(3) of the Internal Revenue Code." Section 61 -- Gross Income Defined; Section 6041

More information

Washington, D.C. MONDAY, DECEMBER 10, 2012 (All times Eastern Standard Time)

Washington, D.C. MONDAY, DECEMBER 10, 2012 (All times Eastern Standard Time) 9:30 am 9:45 am Welcome and Overview of Program Presented by Arthur C. Delibert Mr. Delibert, a partner in the Washington, D.C. office, represents and advises open- and closed-end investment companies,

More information

January 29, RE: Request for Immediate Guidance Regarding Pub. L. No Dear Messrs. Kautter and Paul:

January 29, RE: Request for Immediate Guidance Regarding Pub. L. No Dear Messrs. Kautter and Paul: January 29, 2018 The Honorable David J. Kautter Assistant Secretary for Tax Policy Department of the Treasury 1500 Pennsylvania Avenue, NW Washington, DC 20220 Mr. William M. Paul Principal Deputy Chief

More information

Living Wills and Section 165(d) of the Dodd-Frank Act: A BLUEPRINT

Living Wills and Section 165(d) of the Dodd-Frank Act: A BLUEPRINT JUNE 2011 Living Wills and Section 165(d) of the Dodd-Frank Act: A BLUEPRINT BASICS Each U.S. bank holding company and foreign banking organization with more than $50 billion in consolidated assets and

More information

: : : : : : : : : : :

: : : : : : : : : : : HEARING DATE AND TIME February 3, 2011 at 945 a.m. (Eastern Time) RESPONSE DEADLINE January 27, 2011 at 400 p.m. (Eastern Time) David A. Golin ARNSTEIN & LEHR LLP 120 S. Riverside Plaza, Suite 1200 Chicago,

More information

Teaching Experience. Faculty Advisor, Tax Society VITA Training Active in Alumni Fundraising and Alumni Relations SULITC Newsletter

Teaching Experience. Faculty Advisor, Tax Society VITA Training Active in Alumni Fundraising and Alumni Relations SULITC Newsletter Robert G. Nassau Office of Clinical Legal Education, Syracuse University College of Law Box 6543, Syracuse, New York, 13217-6543 315-443-4582(p); 315-443-3636(f); Rnassau@law.syr.edu Teaching Experience

More information

The Laterals Audit: Tax Attorney Moves In February

The Laterals Audit: Tax Attorney Moves In February Portfolio Media. Inc. 111 West 19 th Street, 5th Floor New York, NY 10011 www.law360.com Phone: +1 646 783 7100 Fax: +1 646 783 7161 customerservice@law360.com The Laterals Audit: Tax Attorney Moves In

More information

Michael R. Whitacre & Dr. Jan Wendland. Tax Structuring and Compliance Issues when July 2017 German companies enter the U.S.

Michael R. Whitacre & Dr. Jan Wendland. Tax Structuring and Compliance Issues when July 2017 German companies enter the U.S. Michael R. Whitacre & Dr. Jan Wendland Tax Structuring and Compliance Issues when July 2017 German companies enter the U.S. Table of Contents About PKF Frazier & Deeter and PKF Fasselt Schlage Tax Considerations

More information

On April 17, 2007, the Department

On April 17, 2007, the Department www.caplindrysdale.com May 2007 Final 409A Regulations Provide Some Clarification and Liberalization of Proposed Regulations On April 17, 2007, the Department of Treasury issued final regulations under

More information

Asia Pacific Wealth Management Conference 26 April 2018 Marina Bay Sands, Singapore

Asia Pacific Wealth Management Conference 26 April 2018 Marina Bay Sands, Singapore Asia Pacific Wealth Management Conference 26 April 2018 Marina Bay Sands, Singapore Celeste Ang.Wong & Leow, Singapore +65 6434 2753 celeste.ang@ Celeste Ang's practice encompasses corporate litigation

More information

CURRICULUM VITAE. Stephen E. Smith

CURRICULUM VITAE. Stephen E. Smith CURRICULUM VITAE Stephen E. Smith Founder and Principal, Steve Smith ADR LLC, est. May 2017 310 Garfield Street, Denver, Colorado 80206 USA email: steve@stevesmithadr.com and stevesmithadr@gmail.com phone:

More information

CURRICULUM PLANNING GUIDE BUSINESS LAW COURSES

CURRICULUM PLANNING GUIDE BUSINESS LAW COURSES CURRICULUM PLANNING GUIDE BUSINESS LAW COURSES 2011-2012 Contact: Associate Dean and Director, Lisa LeSage - lesage@lclark.edu - 503.768.6677 This guide has been prepared by the business law faculty to

More information

Dennis E. Boyle. Senior Counsel. Experience

Dennis E. Boyle. Senior Counsel. Experience 2018 Whiteford, Taylor & Preston LLP Dennis E. Boyle Senior Counsel 1800 M Street, NW Suite 450N Washington, DC 20036 Phone: 202.659.6808 Fax: 202.327.6175 Email: dboyle@wtplaw.com Experience Dennis is

More information

1102 Longworth House Office Building 1102 Longworth House Office Building Washington, DC Washington, DC 20515

1102 Longworth House Office Building 1102 Longworth House Office Building Washington, DC Washington, DC 20515 The Honorable Lynn Jenkins Chairwoman Ranking Member Subcommittee on Oversight Subcommittee on Oversight House Committee on Ways and Means House Committee on Ways and Means United States House of Representatives

More information