Publications

​Internal Revenue Code Section 1202, which allows exclusions of certain gains on dispositions of qualifying stock, can offer huge tax benefits. Exclusions of gain can amount to hundreds of millions of dollars, and the exclusion can be “multiplied” by the creation of trusts and other entities that hold qualifying stock.

Code Section 1031 exchanges of real estate are relatively common, and in most cases there is very clear guidance about how they should be structured. There are also several knowledgeable advisors in the area, including companies which specialize in providing “accommodator” services for 1031 exchanges. Nonetheless, there are a number

​Given the high stakes in claiming an individual or business is no longer subject to California tax, a review of the basic rules governing California taxation will help your clients avoid some common mistakes in planning a California exit. Unfortunately, there are some misconceptions about avoiding California taxation and how

This article provides guidance on how settlements can be structured for the best tax result. With some attention to tax rules early enough in the process, litigators can help their clients achieve much better after-tax results.  Click below to download PDF Article: This article is featured in the November 2022