Tax

The FisherBroyles’ Tax Group is comprised of attorneys with large firm experience in all tax-related matters.  This practice group addresses a wide range of business tax issues, including corporate tax, mergers and acquisitions, partnership/LLC issues including complex LLC operating agreements, real estate transactions and ownership structures, executive compensation, non-profit organizations, and international tax issues including transfer pricing compliance.   FisherBroyles also has a substantial practice in wealth planning, tax issues related to estates (including international tax aspects), and representation of nonprofit organizations that seek to obtain tax-exempt status from the Internal Revenue Service.

As a part of its real estate tax practice,  FisherBroyles has special expertise in the area of tax credits for affordable housing and historic building rehabilitation.  Our attorneys are also experienced in advising clients on transactions in which tax-exempt investors are involved with distinct tax and ERISA concerns, including issues related to unrelated business taxable income and “plan assets” issues, as well as transactions involving charitable donations of real property.

SERVICES INCLUDE:

  • Assisting the seller in the sale of an on-line learning company regarding gain classification (ordinary income versus capital gain) and income recognitions issues.
  • Advising a foreign-owned company regarding federal income tax treatment of dividend payments to a foreign parent.
  • Advising on deferral of like-kind exchanges of real estate.
  • Review of tax consequences and structuring of a variety of mergers, acquisitions and consolidations.
  • Advising individual clients on estate, gift and generation-skipping tax aspects of estate planning.
  • Representing a publicly-traded bank in connection with investments and syndication in affordable housing, resulting in low income federal tax credits.

TYPES OF CLIENTS:

  • Technology companies
  • Foreign-owned companies doing business in the United States
  • United States-based companies with foreign operations
  • Retail estate developers (retail, hotel and other)
  • Partnerships and limited liability companies in a variety of sectors
  • National, regional and community banks
  • High net worth individuals planning their estates
  • Estates & Trusts