Tax

Business Entity Formation and Operation
Mergers and Acquisitions
Real Estate Tax
Tax-Exempt Organizations
Areas of Experience
Our Team
Electronic Alerts
Tax Articles
Tax Seminar Materials

Dean Mead’s Tax Team provides full service tax planning and advice to businesses and individuals. Our extensive experience and expertise enables us to identify and solve the complex tax problems that are a part of today's business and personal transactions.

Business Entity Formation and Operation

We assist our business clients in selecting and establishing the best legal entity to conduct a business, including partnerships, LLCs, S corporations, and C corporations. Our Tax Team also assists our clients in all aspects of tax planning related to the operation of their businesses (whether a partnership, LLC, S corporation, or C corporation).
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Mergers and Acquisitions

A large part of our tax practice involves providing tax advice to our clients in connection with the sale and purchase of businesses, including mergers and other tax-free reorganizations, stock sales, purchases and redemptions, and asset sales and purchases.
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Real Estate Tax

Our Tax Team provides a broad array of tax services in connection with real estate transactions, including the structuring of tax-free exchanges (forward, reverse, and build-to-suit exchanges), planning to preserve long-term capital gains in connection with dispositions of real estate, and the structuring of joint venture arrangements for the acquisition and/or development of real properties. Team member Charlie Egerton is recognized as a national expert in the areas of like-kind exchanges and taxation of real estate development.

We have extensive experience negotiating and drafting RESPA Affiliated Business Arrangements for developers so that they may share in the income generated by the title policies and mortgage loans originating from their developments.
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Tax-Exempt Organizations

Our Tax Team represents tax-exempt organizations with numerous organizational and operational issues. We assist clients in selecting the initial structure of the organization, such as Section 501(c)(3) charitable organizations, Section 501(c)(6) trade associations, Section 501(c)(4) social welfare organizations and a variety of other categories of tax-exempt organizations. We also assist in evaluating the tax-exempt purposes of the organization, qualifying it as tax-exempt and complying with laws governing tax-exempt organizations.

Many tax-exempt organizations wish to qualify under Section 501(c)(3) of the Internal Revenue Code because contributions to these organizations are deductible to the donors. We assist our clients in determining whether the organization qualifies as a Section 501(c)(3) organization. Each Section 501(c)(3) organization is further classified as a public charity or a private foundation and we help our clients determine which status would be more beneficial to their organization.

Our Team also handles tax issues that surround the qualification, operations and transactions of the tax-exempt organization.

State law is an important consideration for tax-exempt organizations. We assist our tax-exempt organization clients in obtaining state law tax exemptions and complying with registration requirements for fundraising.

In addition, we provide legal services to tax-exempt organizations that are operating in combination with taxable entities. For example, tax-exempt organization clients may use a taxable subsidiary to house an unrelated business.
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Tax Controversies

Our Tax Team handles federal and state tax controversies at every level. We assist clients with audits, administrative appeals, and litigation of tax issues. Our Tax Team is experienced in dealing with both the Internal Revenue Service and the Florida Department of Revenue.
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Credentials

Most of our tax attorneys have Master's Degrees in taxation, many are board certified as experts in tax law by The Florida Bar, several members hold CPA certificates, and two members are Fellows of the American College of Tax Counsel. Three members of our Tax Team have been honored as the "Outstanding Tax Lawyer of the Year" by the Tax Section of The Florida Bar. Additionally, several member of our Tax Team have been named as "Outstanding Tax Attorneys" by The Best Lawyers in America, Chambers USA, Florida Trend magazine, and Orlando magazine.
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Areas of Experience

• Tax Structuring of Mergers and Acquisitions
• Tax Planning for Real Estate Transactions
• Tax Planning for Individuals
• Tax Planning for Partnerships, LLCs, S Corporations, and C Corporations
• Tax Controversies
• Taxation of Agriculture
• Tax Planning for Tax-Exempt Organizations
• State and Local Taxation
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Our Team

Stephen R. Looney is chair of Dean Mead's Tax Department. He represents clients in a variety of business and tax matters, including entity formation (S and C corporations, partnerships, and LLCs), acquisitions, dispositions, redemptions, liquidations, reorganizations, tax-free exchanges of real estate and tax controversies. His clients include closely held and family businesses, including medical practice and other health care businesses. Mr. Looney earned his Master of Laws in Taxation from the University of Florida. He has been named an outstanding Tax attorney in Chambers USA - America's Leading Business Lawyers, The Best Lawyers in America, and Florida Super Lawyers. Mr. Looney is Board Certified as an expert in Tax Law by The Florida Bar Board of Legal Specialization and is admitted to practice before the U.S. Tax Court and the states of Missouri and Texas as well as Florida.

Jane Dunlap Callahan practices in the areas of Federal tax controversy, taxation of exempt organizations, nonprofit corporations and corporate and business law. She represents taxpayers before the Internal Revenue Service to resolve tax issues at the audit and administrative appeals level, and represents taxpayers in the U.S. Tax Court and other federal courts. Ms. Callahan also represents a wide range of charities, from their inception to handling tax and corporate issues. She earned her Master of Laws in Taxation from the University of Florida. Ms. Callahan has been named an outstanding Tax attorney in The Best Lawyers in America, 2008-2010.

Albert D. Capouano counsels clients in the areas of taxation, mergers and acquisitions, corporate and business law and estate planning. He earned his Master of Laws in Taxation from New York University. Mr. Capouano has been named an outstanding Tax attorney in The Best Lawyers in America.

Christopher R. D'Amico represents businesses and business owners in all types of business and tax matters, including choice of entity, mergers and acquisitions, reorganizations and other general business matters. In addition, Mr. D'Amico represents title and mortgage companies with respect to the formation and operation of "affiliated business arrangements." He earned his Master of Laws in Taxation from the University of Florida and is admitted to practice in Florida and Texas.

Charles H. Egerton is a tax and corporate attorney whose practice emphasizes tax planning for real estate transactions including tax free exchanges, planning to preserve long term capital gains in dispositions of real estate, and tax structuring of joint ventures for the acquisition and development of real properties; negotiating and drafting partnership and limited liability company agreements; mergers, sales and acquisitions of businesses; and the handling of federal tax controversies at the audit, trial and appeals levels. He earned his Master of Laws in Taxation from New York University. Mr. Egerton has been named an outstanding Tax attorney in The Best Lawyers in America, Chambers USA - America's Leading Business Lawyers; Florida Super Lawyers Magazine and The International Who's Who of Corporate Tax Lawyers. He is Chair-Elect of the ABA Tax Section.

Bradley R. Gould practices in the area of federal income, estate and gift tax law and family business succession planning. He represents businesses and business owners in all types of business and tax matters, including choice of entity, mergers and acquisitions, reorganizations and other general business matters. Mr. Gould represents individuals, businesses and fiduciaries before the Internal Revenue Service to resolve tax issues. He also counsels clients on estate and wealth preservation planning matters. In addition to being an attorney, he is also a CPA. He is admitted to practice before the U.S. Tax Court.

Claudia F. Haines is a corporate and business lawyer representing companies, business executives, boards of directors and investors. She advises on the formation of business entities, acquisitions and dispositions, corporate governance, capital structures and management of legal risk. As general counsel of a technology incubator and later as general counsel of a public company, Ms. Haines gained extensive experience working directly with operational and management executives, devising legal plans that compliment and advance business strategies and goals. Her practice has spanned a broad range of business events and financial conditions in a variety of industries and in favorable and unfavorable economic environments. Ms. Haines has accumulated more than 25 years of hands-on experience advising corporate clients, first on Wall Street in the international capital markets and later as a corporate lawyer. She has been certified by the Supreme Court of Florida as a Circuit Civil Mediator.

Steven C. Lee represents businesses and business owners in connection with all types of business matters, including choice of entity on formation, mergers and acquisitions, sales dispositions and tax-free reorganizations of businesses, tax planning for the acquisition of real estate, including tax-free exchanges and other general business matters including employment and non-compete agreements. He earned his Master of Laws in Taxation from the University of Florida and is Board Certified as an expert in Tax Law by The Florida Bar Board of Legal Specialization. Mr. Lee has been named an outstanding Tax Attorney in The Best Lawyers of America and Florida Super Lawyers.

Michael D. Minton practices in the area of Federal income, estate, and gift tax law and family business succession planning. He frequently lectures on tax issues related to agribusiness, including water resource issues and the emerging carbon credit market. Mr. Minton earned his Master of Laws in Taxation from the University of Florida. He was awarded a Special Merit Award by The Florida Bar Tax Section in 2009 and has been named an outstanding Tax attorney in Chambers USA - America's Leading Business Lawyers and The Best Lawyers in America. Mr. Minton currently serves as president of Dean Mead.

Christine L. Weingart provides tax and business counsel to business owners, including corporations, LLC and partnerships, on all types of business matters, including formation, termination and reorganizations of businesses. In addition, she has developed special knowledge of carbon credit trading and renewable energy tax incentives. She earned her Master of Laws in Taxation from the University of Florida.

Richard I. Withers practices in the areas of estate planning, business succession planning, probate and trust administration and tax planning for business and individuals. He represents businesses and business owners in all types of business and tax matters, including choice of entity, mergers and acquisitions, reorganizations and other general business matters. He also counsels clients in the areas of estate planning and wealth preservation. Mr. Withers earned his Master of Laws in Taxation from the University of Florida.

Electronic Alerts

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Tax Articles

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Tax Seminar Materials

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