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Phone  (407) 428-5128
Fax (407) 423-1831
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Stephen R. Looney

Shareholder
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Mr. Looney is the Chair of the firm’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 businesses, with an emphasis on medical and other professional practices. He is a former Chair of the S Corporations Committee of the American Bar Association’s Tax Section. He is Board Certified in Tax Law by the Florida Bar, as well as being a Certified Public Accountant (CPA).


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Professional and Civic Activities

  • American Bar Association
    • Tax Section
      • Member
      • Former Chair of the S Corporations Committee
  • The Florida Bar - Member
    • Health Law Section
    • Tax Section
  • American College of Tax Counsel - Fellow
  • Business Entities Journal
  • Board of Advisors and Department Heads, Current Developments Editor
  • The Florida Bar Foundation, Inc. – Fellow
  • Southern Federal Tax Institute - Board of Trustees
  • State Bar of Texas
  • The Missouri Bar
  • Missouri Society of Certified Public Accountants
  • Leadership Orlando, Graduate
  • Kiwanis Club of North Orlando - Member, Board of Directors and Past President
  • My Region, Regional Development Program - Member, Board of Directors

Education

  • Master of Laws (LL.M.) in Taxation: University of Florida Levin College of Law, Gainesville, Florida, 1985
    • Graduated First in Class
  • J.D.: University of Missouri Columbia School of Law, Columbia, Missouri, cum laude, 1984
    • Order of the Coif; Missouri Law Review, Member and Note and Comment Editor
  • Undergraduate Degree in Accounting and Business Administration, Drury  College, Springfield, Missouri, magna cum laude, 1981

Bar Admissions

  • Florida
  • Texas
  • Missouri
  • U.S. Tax Court

Recognition & Awards

  • Board Certified in Tax Law by The Florida Bar
  • Named an Outstanding Tax Attorney in Chambers USA, America’s Leading Business Lawyers, 2007-2016
  • Named an Outstanding Tax Attorney in The Best Lawyers in America®, 2006-2016
  • Named an Outstanding Business/Corporate and Health Care Attorney, 2006- 2012; Outstanding Tax Attorney, 2006-2016 in Florida Super Lawyers Magazine
  • Named one of Orlando’s Best Tax Attorneys by Orlando Magazine, 2006-2016
  • Named an Outstanding Tax Attorney in Florida Trend Magazine’s Legal Elite, 2005 - 2006 and 2012-2016
  • Named an Outstanding Tax Attorney in Orlando Business Journal’s Best of the Bar, 2004
  • Listed in Marquis Who's Who in American Law
  • Martindale-Hubbell: Preeminent AV Rating

Speaking Engagements

Classes and Seminars Taught

  • Panel member, Equity Compensation, ABA Section of Taxation - S Corporations Committee, 2017 Midyear Meeting, Orlando, FL, January 20, 2017
  • Reasonable Compensation for C and S Corporations, 70th Annual Alabama Federal Tax Clinic, Tuscaloosa, AL, November 18, 2016
  • Choice of Entity Revisited -- 2016 and BeyondNew York University’s Institute on Federal Taxation, San Diego, CA, November 17, 2016
  • Choice of Entity Revisited -- 2016 and beyond, New York University’s 75th Institute on Federal Taxation, New York City, October 27, 2016
  • Pesky S Corporation M&A Issues, ABA Section of Taxation – S Corporations Committee, 2016 Midyear Meeting, Los Angeles, CA, January 29, 2016
  • Webinar: Electing Subchapter S: Benefits and Perils for the Unwary, American Law Institute CLE program, Philadelphia, PA, December 8, 2015
  • Recent Developments in Federal Income Taxation, University of Florida Accounting Conference, Gainesville, FL, November 5, 2015
  • Tax Planning for S Corporations:  Mergers and Acquisitions Involving S Corporations, New York University 74th Institute on Federal Taxation conference, New York City, October 29, 2015
  • Hot Topics in S Corporations, 50th Annual Southern Federal Tax Institute, Atlanta, GA, October 20, 2015
  • Tax Considerations in Asset Sales and Purchases by S Corporations and Sales and Purchases of S Corporation Stock, 39th Annual American Institute on Federal Taxation, Birmingham, AL, June 26, 2015
  • Final Back-to-Back Loan Regulations and the Death of the “Actual Economic Outlay” Requirement - Maybe?, ABA Tax Section S Corporations Committee 2015 Midyear Meeting, Houston, TX, January 30, 2015
  • S Corporation Hot Topics, 68th Alabama Federal Tax Clinic in Tuscaloosa, Alabama on November 21, 2014
  • Reclassification Risks For Compensation Paid By S And C Corporations To Shareholder-Employees, 60th Annual William & Mary Tax Conference, Williamsburg, Virginia, November 7th, 2014
  • Reclassification of Compensation Paid by C Corporations and Reclassification of Distributions Made by Corporations to their Shareholder-Employees, 63rd Annual Tulane Tax Institute, New Orleans, Louisiana, October 22nd, 2014
  • Tax Considerations in Drafting Shareholders’ Agreements for Closely-Held Corporations, New York University’s Summer Institute in Taxation/Wealth Planning for High Net-Worth Individuals and Owners of Closely-Held Companies, New York, New York, July 18th, 2014
  • Compensation Risks are Entity Dependent ,CBIZ MHM Annual Tax Conference, Ft. Lauderdale, Florida July 15th, 2014
  • Tax Effects of Converting Entities Under Check The Box, State Law Conversion Statutes, State Law Merger Statutes And “Manual” Conversions, 14th Annual Oregon Tax Institute, Portland, Oregon, June 6th, 2014.
  • Compensation Reclassification Risks for S and C Corporations, 2014 J. Nelson Young Tax Institute at the University of North Carolina, Chapel Hill, April 25th, 2014
  • Compensation Reclassification Risks for S and C Corporations, University of Texas 61st Annual Taxation Conference, Austin, Texas, December 5, 2013.
  • Tax Effects of Converting Entities Under Check the Box, State Law Conversion Statutes, State Law Merger Statutes and “Manual” Conversions, 72nd NYU Tax Institute, New York, New York, October 23, 2013 and November 20, 2013
  • Tax Effects of Converting Entities Under State Law Conversion and State Law Merger Statutes, ABA Fall Tax Section Meeting, San Francisco, California, September 20, 2013
  • Will the Recent Tax Changes Have a Major Impact on Your Real Estate Investments?  Dean Mead's Real Estate Tax Seminar, Orange County Bar Association, Orlando, FL , March 27, 2013
  • S Corporation Compensation Reclassification Risks, Portland Tax Forum, Portland, OR, February 14, 2013
  • S Corporation Compensation Reclassification Risks, American Bar Association Tax Section meeting, Orlando, FL, January 25, 2013
  • S Corporations in an Evolving Tax Environment, 66th Annual Alabama Federal Tax Clinic, University of Alabama, Tuscaloosa, AL, November 16, 2012
  • Changing from One Form of Entity to Another: Tax Consequences and Pitfalls, 61st Annual Tulane Tax Institute, Tulane University Law School, New Orleans, LA, November 1, 2012
  • Tax Planning with Disregarded Entities: Including Entity Conversions, NYU 71st Annual Tax Institute on Federal Taxation, New York University's School of Continuing and Professional Studies, New York, NY, October 25, 2012
  • Deductibility of Losses Relating to Rental Activities, Mr. Looney co-presented this seminar with Christopher R. D'Amico, FICPA Chapter in Brevard County, FL, September 25, 2012
  • Proposed Back-to-Back Loan Regulations, 2012 Joint Fall CLE Meeting, ABA Tax Section- S Corporations Committee Meeting, Boston, September 14, 2012
  • Choice of Entity for the Professional Service Corporation, American Institute on Federal Taxation, Birmingham, AL, June 21, 2012
  • LLCs  Liability and Elections and Planning, Florida Institute of Certified Public Accountants MEGA CPE Conference, Tampa, FL, June 12, 2012; Orlando, FL, June, 13, 2012. Mr. Looney was a co-presenter with Mr. David J. Akins
  • Federal Tax Planning Opportunities and Pitfalls in Using Disregarded Entities, American Law Institute (ALI-ABA) Video Webcast, Philadelphia, PA, June 11, 2012
  • Tax Developments Affecting S Corporations, the Florida Society of Accountants' 2012 Annual Convention, Orlando, FL, May 31, 2012
  • Deductibility of Losses Relating to Rental Activities, Orlando, FL, March 19, 2012; May 21, 2012
  • Impact of the New Health Care Bills on Closely-Held Business, ABA Tax Section Meeting, San Diego, CA, February 17, 2012
  • Mergers & Acquisitions of S Corporations: How to Structure the Deal, ABA Live Video Webcast, December 13, 2011
  • "Current Issues Affecting S Corporations", University of Alabama’s 65th Federal Tax Clinic, Tuscaloosa, Alabama, November 18, 2011
  • “Current Issues Affecting S Corporations, Partnerships, LLCs and Disregarded Entities”, co-presented with Chris D'Amico, 2011 Florida Institute on Federal Taxation® Conference, sponsored by the Florida Institute of Certified Public Accountants, Orlando, Florida, November 11, 2011
  • "Mergers and Acquisitions of S Corporations", NYU 70th Annual Institute on Federal Taxation, New York, NY, October 23 - 28, 2011
  • "Mergers and Acquisitions of S Corporations", Florida Bar Tax Section Fall Meeting, Orlando, Florida, October 14, 2011
  • "Advising the Professional Service Firm", 46th Annual Southern Federal Tax Institute, Atlanta, Georgia, September 20, 2011
  • Compensation Issues Under Subchapters C, S & K, The University of Alabama 64th Annual Federal Tax Clinic, Tuscaloosa, AL, November 19, 2010
  • Current Issues Affecting S Corporations, Partnerships and LLCs, 2010 Florida Institute of Certified Public Accountants, Florida Institute on Federal Taxation® Conference, Orlando, FL, November 4, 2010
  • Operation of the Professional Corporation 2010:  Reasonable Compensation Issues for Professional and Other Service Businesses, New York University’s 69th Institute on Federal Taxation, New York, NY, October 18, 2010; San Diego, CA November 15, 2010
  • Federal Income Tax Update, Florida Institute of Certified Public Accountants 2010 University of Florida Accounting Conference, Gainesville, FL, October 15, 2010
  • Practice Governance Issues, Central Florida Medical Group Management Association (CFMGMA), Orlando, FL, August 11, 2010
  • Selected Federal Income Tax Developments Concerning S Corporations, Partnerships and C Corporations, Florida Institute of Certified Public Accountants, 2010 Florida Accounting and Business Expo, Tampa, FL, June 25, 2010
  • Impact of New Tax Rates on Choice of Entity Issues, ABA Teleconference and Live Audio Webcast, February 17, 2010
  • Impact of New Tax Rates on Choice of Entity Issues, panelist, ABA Tax Section S Corporations Committee 2010 Midyear Meeting, San Antonio, TX, January 22, 2010
  • Fundamentals of Taxation of S Corporations and Their Shareholders; Hot Topics in S Corporations, The Florida Bar 2010 Tax Practitioners Annual Review and Update, Orlando, January 19, 2010
  • S Corporation Hot Topics, 63rd Annual Federal Tax Clinic, University of Alabama, Tuscaloosa, AL, November 20, 2009
  • Hot Topics in S Corporations, 46th Annual Heart of America Tax Institute, Kansas City, MO, November 13, 2009
  • Reasonable Compensation and the Built-In Gains Tax, New York University’s 68th Institute on Federal Taxation, New York, NY, October 22, 2009; San Francisco, CA November 19, 2009
  • Hot Topics in S Corporations, Tax Section of The Florida Bar (hosted by DME and sponsored by Management Planning, Inc.), Orlando, FL, October 27, 2009
  • Due Diligence Issues for Acquisitions of S Corporations, 44th Annual Southern Federal Tax Institute, Atlanta, GA, October 20, 2009
  • Selected Recent Income Tax Developments Concerning S Corporations, Partnerships and C Corporations, Florida Institute of Certified Public Accountants 2009 University of Florida Accounting Conference, Gainesville, FL, October 16, 2009
  • Comments on Qualification of Debt as “Indebtedness of an S Corporation to a Shareholder” Under Section 1366(d)(1)(B) in Connection with Back-to-Back Loans, ABA Tax Section S Corporations Committee 2009 Fall Meeting, Chicago, IL, September 25, 2009
  • Hot Topics in S Corporations, 33rd Annual American Institute on Federal Taxation, Birmingham, AL, June 19, 2009
  • Hot Topics in S Corporations, University of North Carolina School of Law 2009 Tax Institute, Chapel Hill, NC, May 1, 2009
  • Fundamentals of Taxation of S Corporations and Their Shareholders; Hot Topics in S Corporations, The Florida Bar 2009 Tax Practitioners Annual Update, Tampa, FL, February 21, 2009
  • Open Account Indebtedness, ABA Tax Section S Corporations Committee 2009 Midyear Meeting, New Orleans, LA, January 9, 2009
  • S Corporation Hot Topics, 62nd Annual Federal Tax Clinic, University of Alabama, Tuscaloosa, AL, November 21, 2008
  • Using State Law Limited Liability Companies as S Corporations; S Corporation Hot Topics, Ft. Worth, TX, ACPEN Network Satellite Broadcast, November 19, 2008
  • Real Estate Dealer vs. Investor:  Maximizing Capital Gains, NYU 67th Institute on Federal Taxation, New York City, NY, October 22, 2008; San Diego, CA, November 12, 2008
  • The Best of Both Worlds:  Limited Liability Companies Taxed as S Corporations; Choice of Entity, Central Florida Estate Planning Council, Orlando, FL, September 25, 2008
  • Hot Topics in S Corporations, 43rd Annual Southern Federal Tax Institute, Atlanta, GA, September 23, 2008
  • Using State Law Limited Liability Companies as S Corporations, University of North Carolina School of Law 2008 Tax Institute, Chapel Hill, NC, April 25, 2008
  • Taxation of S Corporations and Their Shareholders, The Florida Bar Tax Practitioners Annual Update, Miami, FL, February 22, 2008
  • S Corporation Update, ABA Tax Section Closely Held Business Committee 2008 Midyear Meeting, Lake Las Vegas, NV, January 18, 2008
  • Limited Liability Companies Classified as S Corporations - Part II, ABA Tax Section S Corporations Committee 2008 Midyear Meeting, Lake Las Vegas, NV, January 18, 2008
  • Operating an S Corporation Through a State Law Limited Liability Company, The University of Texas School of Law 55th Annual Taxation Conference, Austin, TX, November 8, 2007
  • Selected Recent Income Tax Developments Concerning S Corporations, Partnerships, and C Corporations, Florida Institute of Certified Public Accountants, Gainesville, FL, November 1, 2007
  • Operating as an S Corporation Through a State Law Limited Liability Company, NYU 66th Institute on Federal Taxation, New York City, NY, October 24, 2007; San Francisco, CA, November 14, 2007
  • Obtaining Basis Increases for Loans to S Corporations:  Opportunities and Pitfalls in Structuring and Restructuring Loans to S Corporations, 59th Annual Virginia Conference on Federal Taxation, Charlottesville, VA, June 7, 2007
  • Limited Liability Companies Classified as S Corporations, ABA Tax Section S Corporations Committee 2007 May Meeting, Washington, DC, May 11, 2007
  • Taxation of S Corporations and Their Shareholders, The Florida Bar Tax Certification Review Course, Orlando, FL, February 23, 2007
  • The Uncertainty of Basis Increases in Connection with Back-to-Back Loans to S Corporations, ABA Tax Section S Corporations Committee 2007 Midyear Meeting, Hollywood, FL, January 19, 2007
  • So You Think It’s Easy to Obtain Basis Increases for Loans to S Corps? Think Again! Opportunities and Pitfalls in Structuring and Restructuring Loans To S Corporations, NYU 65th Institute on Federal Taxation, New York City, NY, October 25, 2006; San Diego, CA, November 15, 2006
  • Selected Recent Income Tax Developments, Florida Institute of Certified Public Accountants, Gainesville, FL, October 6, 2006
  • Redemptions and Purchases of S Corporation Stock, 30th Annual American Institute on Federal Taxation, Birmingham, AL, June 8, 2006
  • Redemptions and Purchases of S Corporation Stock, ABA Tax Section S Corporations Committee 2006 May Meeting, Washington, DC, May 6, 2006
  • Taxation of S Corporations and Their Shareholders, The Florida Bar - Tax Certification Review Course, Orlando, FL, February 24, 2006
  • Redemptions and Purchases of S Corporation Stock, ABA Tax Section S Corporations Committee 2006 Midyear Meeting, San Diego, CA, February 3, 2006
  • Redemptions and Purchases of S Corporation Stock, NYU 64th Institute on Federal Taxation, New York City, NY, October 26, 2005; San Francisco, November 16, 2005
  • Selected Recent Income Tax Developments, Florida Institute of Certified Public Accountants, Gainesville, FL, October 7, 2005
  • Taxation of S Corporations and Their Shareholders, 2005 Tax Certification Review Course, The Florida Bar, Orlando, FL, February 25, 2005
  • Converting a Personal Service Corporation, ABA Tax Section S Corporations Committee 2004 May Meeting, Washington, D.C., May 7, 2004
  • Reasonable Compensation Issues for Closely-Held and Service Companies, 2003 Mid-America Tax Conference, St. Louis, MO, November 18, 2003
  • Drafting Shareholder Agreements for Closely-Held Corporations, 54th Annual Tennessee Federal Tax Institute, Nashville, TN, September 25, 2003
  • Avoiding Unreasonable Compensation Attacks on Professional Service and Other Closely-Held Corporations, 54th Annual Tennessee Federal Tax Institute, Nashville, TN, September 25, 2003
  • Reasonable Compensation Issues for Closely-Held and Service Companies, ABA Teleconference and Live Audio Webcast, July 30, 2003
  • The Pediatric Surgical Associates Case and Reasonable Compensation for Closely-Held Businesses, 45th Annual Kentucky Institute on Federal Taxation, November 14, 2002
  • Reasonable Compensation Issues for Closely-Held and Service Companies, NYU 61st Institute on Federal Taxation, New York City, NY, October 23, 2002
  • S Corporation Modernization Act of 2001, ABA Tax Section S Corporations Committee 2002 Fall Meeting, Los Angeles, CA, October 18, 2002
  • The Pediatric Surgical Associates Case and Reasonable Compensation for Closely Held Businesses, 37th Annual Southern Federal Tax Institute, Atlanta, GA, September 24, 2002
  • Operation of the Service Corporation as an S Corporation Including Conversion of an Existing Service Corporation from C Status to S Status, ABA Tax Section S Corporations Committee Meeting, New Orleans, LA, 2002
  • Drafting S Corporation Shareholder Agreements, The Portland Tax Forum, Portland, OR, November 16, 2001
  • Drafting S Corporation Shareholder Agreements, The Attorney-CPA Tax Clinic, Seattle, WA, November 15, 2001
  • Drafting S Corporation Shareholder Agreements, NYU 60th Institute on Federal Taxation, San Francisco, CA, November 14, 2001
  • Drafting S Corporation Shareholder Agreements, 2001 Mid-America Tax Conference, St. Louis, MO, October 25, 2001
  • Drafting S Corporation Shareholder Agreements, NYU 60th Institute on Federal Taxation, New York City, NY, October 24, 2001
  • A Primer on the Built-In Gains Tax and Planning Opportunities, ABA Tax Section S Corporations Committee Meeting, Washington, DC, May 11, 2001
  • Drafting Shareholders’ Agreements, Including Special S Corporation Provisions, ABA Tax Section S Corporations Committee Meeting, Los Angeles, CA, October 13, 2000
  • The Proposed Section 1(h) Regulations-Treatment of Sale of S Corporation Stock, ABA Tax Section S Corporations Committee Meeting, San Diego, CA, January 21, 2000

Publications

Mr. Looney has written extensively on a variety of tax issues. His articles have appeared in a number of professional publications, including the Journal of TaxationThe Tax Lawyer, the Journal of S Corporation Taxation, the Journal of Partnership Taxation, the Journal of Corporate Taxation, and the Business Entities journal. A representative list of Mr. Looney’s articles is listed below:

  • Update on S Corporations, co-authored with Brad Gould, Florida CPA today, January/February 2017 issue
  • Tax Planning for S Corporations:  Mergers and Acquisitions Involving S Corporations (Part 1), The Practical Tax Lawyer, Winter 2016; (Part 2), The Practical Tax Lawyer, Spring 2016; (Part 3), The Practical Tax Lawyer, Summer 2016
  • Current Developments Columns, Business Entities, 1999-present
  • Compensation Reclassification Risks for C and S Corporations, May 2015, Journal of Taxation
  • Entity Conversions Involving Incorporation Transactions: Planning Opportunities and Pitfalls, Florida cpa today, September/October, 2014
  • Tax Effects of Converting Entities Under Check-the-Box, State Law Conversion Statutes, State Law Merger Statutes and “Manual Conversions,” New York University 72nd Institute on Federal Taxation, May 2014
  • Camp Proposal on Tax Reform Contains Many Changes and Surprises, Tampa Bay Medical News, May 2014.
  • Tax Reform Proposal Not Favorable to S Corporations, Law360, March 18, 2014
  • Sticker Shock Lurking for Taxpayers Filing 2013 Returns, Law360, January 31, 2014
  • The Case of the Disappearing Basis: Stock Acquisitions by S Corporations Followed by QSub Election, Journal of Passthrough Entities, January, 2014
  • Mr. Looney quoted in article entitled, "Big tax bills could hit underwater owners", published in the Orlando Sentinel, December 18, 2013
  • Impact of the American Taxpayer Relief Act of 2012 on Choice of Entity, published in Dean Mead "News & Views" e-Newsletter, February 28, 2013
  • Mr. Looney quoted in article entitled, "Tax issues for small business owners to ponder as 'fiscal cliff' looms", published in the Orlando Sentinel, December 13, 2013
  • Byline by Mr. Looney entitled, The Perfect Storm: Tax Changes in 2013, that was published in Orlando Medical News, November 2012
  • Quoted in Tax Notes on July 12, 2012 in an article entitled, "Practitioners Split on Proposed Regs on Back-to-Back Loans by S Corp Shareholders"
  • Mr. Looney is a co-author of the two-volume treatise, "Tax Planning for S Corporations, Second Edition.", published by LexisNexis.  Tax Planning for S Corporations contains a comprehensive discussion of issues applicable to an S corporation from formation through sale, reorganization or liquidation.  The treatise takes a very practical approach and contains numerous examples and practice tips that apply to daily issues faced by tax accountants, tax attorneys and other tax professionals.  Mr. Looney co-authored the treatise with Mr. Richard B. Robinson and Mr. Ronald Levitt, LexisNexis, September, 2011, 2012, 2013, 2014
  • Current Developments Columns, Business Entities, 1999-present
  • Back-To-Back Loans and S Corporation Basis: Dazed and Confused, Journal of Passthrough Entities, May - June 2011
  • Due Diligence Issues Arising In Connection With The Acquisition of an S Corporation, co-authored with Ronald A. Levitt, Journal of Taxation, July 2011
  • ABA Section of Taxation Comments on Qualification of Debt as “Indebtedness of the S Corporation to the Shareholder, letter to the Commissioner of the Internal Revenue Service, July 26, 2010
  • Reasonable Compensation and the Built-In-Gains Tax, New York University 68th Institute on Federal Taxation, 2010
  • Letter to the Editor of Tax Notes Today, addressing flaws in the GAO’s Report on S Corporations, February 2010
  • Real Estate Dealer vs. Investor:  Maximizing Capital Gains, New York University 67th Institute on Federal Taxation, 2009
  • Operating as an S Corporation Through a State Law Limited Liability Company, New York University 66th Institute on Federal Taxation, 2008
  • So You Think It’s Easy to Obtain Basis Increases for Loans to S Corps?  Think Again!  Opportunities and Pitfalls in Structuring and Restructuring Loans to S Corporations, New York University 65th Institute on Federal Taxation, 2007
  • The Uncertainty of Basis Increases in Connection with Back-to-Back Loans to S Corporations, Business Entities, January/February, 2007
  • Redemptions and Purchases of S Corporation Stock, New York University 64th Institute on Federal Taxation, 2006
  • Avoiding Unreasonable Compensation Attacks on Professional Service and Other Closely Held Corporations, BNA’s Executive Compensation Library - Journal Reports: Law and Policy, January, 2004
  • Reasonable Compensation Issues for Closely-Held and Service Companies, New York University 61st Institute on Federal Taxation, 2003
  • Shareholder Agreements for Closely-Held Corporations, Business Entities, January/February, 2003
  • Internal Revenue Service Issues Proposed ESBT Regulations, Journal of Corporate Taxation, May/June, 2001
  • The Built-In Gains Tax Revisited: 15 Years Later, Business Entities, March/April, 2001
  • IRS Improves the Final QSub Regs. -- But Insists on Keeping the Step Transaction Doctrine, Journal of Taxation, Fall, 2000
  • Compensation Issues Under Subchapters C, S & K, The University of Alabama 64thAnnual Federal Tax Clinic, Tuscaloosa, AL, November 19, 2010
  • Current Issues Affecting S Corporations, Partnerships and LLCs, 2010 FloridaInstitute of Certified Public Accountants,Florida Institute on Federal Taxation®Conference, Orlando, FL, November 4, 2010
  • Operation of the Professional Corporation 2010:Reasonable Compensation Issues for Professional and Other Service Businesses, New York University’s 69th Institute on Federal Taxation, New York, NY, October 18, 2010; San Diego, CA November 15, 2010
  • Federal Income Tax Update, Florida Institute of Certified Public Accountants 2010 University of Florida Accounting Conference, Gainesville, FL, October 15, 2010
  • Practice Governance Issues, Central Florida Medical Group Management Association (CFMGMA), Orlando, FL, August 11, 2010
  • Selected Federal Income Tax Developments Concerning S Corporations, Partnerships and C Corporations, Florida Institute of Certified Public Accountants, 2010 Florida Accounting and Business Expo, Tampa, FL, June 25, 2010
  • Impact of New Tax Rates on Choice of Entity Issues, ABA Teleconference and Live Audio Webcast, February 17, 2010
  • Impact of New Tax Rates on Choice of Entity Issues, panelist, ABA Tax Section S Corporations Committee 2010 Midyear Meeting, San Antonio, TX, January 22, 2010
  • Fundamentals of Taxation of S Corporations and Their Shareholders; Hot Topics in S Corporations, The Florida Bar 2010 Tax Practitioners Annual Review and Update, Orlando, January 19, 2010
  • S Corporation Hot Topics, 63rd Annual Federal Tax Clinic, University of Alabama, Tuscaloosa, AL, November 20, 2009
  • Hot Topics in S Corporations, 46th Annual Heart of America Tax Institute, Kansas City, MO, November 13, 2009
  • Reasonable Compensation and the Built-In Gains Tax, New York University’s 68th Institute on Federal Taxation, New York, NY, October 22, 2009; San Francisco, CA November 19, 2009
  • Hot Topics in S Corporations, Tax Section of The Florida Bar (hosted by DME and sponsored by Management Planning, Inc.), Orlando, FL, October 27, 2009
  • Due Diligence Issues for Acquisitions of S Corporations, 44th Annual Southern Federal Tax Institute, Atlanta, GA, October 20, 2009
  • Selected Recent Income Tax Developments Concerning S Corporations, Partnerships and C Corporations, Florida Institute of Certified Public Accountants 2009 University of Florida Accounting Conference, Gainesville, FL, October 16, 2009
  • Comments on Qualification of Debt as “Indebtedness of an S Corporation to a Shareholder” Under Section 1366(d)(1)(B) in Connection with Back-to-Back Loans, ABA Tax Section S Corporations Committee 2009 Fall Meeting, Chicago, IL, September 25, 2009
  • Hot Topics in S Corporations, 33rd Annual American Institute on Federal Taxation, Birmingham, AL, June 19, 2009
  • Hot Topics in S Corporations, University of North Carolina School of Law 2009 Tax Institute, Chapel Hill, NC, May 1, 2009
  • Fundamentals of Taxation of S Corporations and Their Shareholders; Hot Topics in S Corporations, The Florida Bar 2009 Tax Practitioners Annual Update, Tampa, FL, February 21, 2009
  • Open Account Indebtedness, ABA Tax Section S Corporations Committee 2009 Midyear Meeting, New Orleans, LA, January 9, 2009
  • S Corporation Hot Topics, 62nd Annual Federal Tax Clinic, University of Alabama, Tuscaloosa, AL, November 21, 2008
  • Using State Law Limited Liability Companies as S Corporations; S Corporation Hot Topics, Ft. Worth, TX, ACPEN Network Satellite Broadcast, November 19, 2008
  • Real Estate Dealer vs. Investor:Maximizing Capital Gains, NYU 67th Institute on Federal Taxation, New York City, NY, October 22, 2008; San Diego, CA, November 12, 2008
  • The Best of Both Worlds:Limited Liability Companies Taxed as S Corporations; Choice of Entity, Central Florida Estate Planning Council, Orlando, FL, September 25, 2008
  • Hot Topics in S Corporations, 43rd Annual Southern Federal Tax Institute, Atlanta, GA, September 23, 2008
  • Using State Law Limited Liability Companies as S Corporations, University of North Carolina School of Law 2008 Tax Institute, Chapel Hill, NC, April 25, 2008
  • Taxation of S Corporations and Their Shareholders, The Florida Bar Tax Practitioners Annual Update, Miami, FL, February 22, 2008
  • S Corporation Update, ABA Tax Section Closely Held Business Committee 2008 Midyear Meeting, Lake Las Vegas, NV, January 18, 2008
  • Limited Liability Companies Classified as S Corporations - Part II, ABA Tax Section S Corporations Committee 2008 Midyear Meeting, Lake Las Vegas, NV, January 18, 2008
  • Operating an S Corporation Through a State Law Limited Liability Company, The University of Texas School of Law 55th Annual Taxation Conference, Austin, TX, November 8, 2007
  • Selected Recent Income Tax Developments Concerning S Corporations, Partnerships, and C Corporations, Florida Institute of Certified Public Accountants, Gainesville, FL, November 1, 2007
  • Operating as an S Corporation Through a State Law Limited Liability Company, NYU 66th Institute on Federal Taxation, New York City, NY, October 24, 2007; San Francisco, CA, November 14, 2007
  • Obtaining Basis Increases for Loans to S Corporations:Opportunities and Pitfalls in Structuring and Restructuring Loans to S Corporations, 59th Annual Virginia Conference on Federal Taxation, Charlottesville, VA, June 7, 2007
  • Limited Liability Companies Classified as S Corporations, ABA Tax Section S Corporations Committee 2007 May Meeting, Washington, DC, May 11, 2007
  • Taxation of S Corporations and Their Shareholders, The Florida Bar Tax Certification Review Course, Orlando, FL, February 23, 2007
  • The Uncertainty of Basis Increases in Connection with Back-to-Back Loans to S Corporations, ABA Tax Section S Corporations Committee 2007 Midyear Meeting, Hollywood, FL, January 19, 2007
  • SoYou Think It’s Easy to Obtain Basis Increases for Loans to S Corps? Think Again! Opportunities and Pitfalls in Structuring and Restructuring Loans To S Corporations, NYU 65th Institute on Federal Taxation, New York City, NY, October 25, 2006; San Diego, CA, November 15, 2006
  • Selected Recent Income Tax Developments, Florida Institute of Certified Public Accountants, Gainesville, FL, October 6, 2006
  • Redemptions and Purchases of S Corporation Stock, 30th Annual American Institute on Federal Taxation, Birmingham, AL, June 8, 2006
  • Redemptions and Purchases of S Corporation Stock, ABA Tax Section S Corporations Committee 2006 May Meeting, Washington, DC, May 6, 2006
  • Taxation of S Corporations and Their Shareholders, The Florida Bar - Tax Certification Review Course, Orlando, FL, February 24, 2006
  • Redemptions and Purchases of S Corporation Stock, ABA Tax Section S Corporations Committee 2006 Midyear Meeting, San Diego, CA, February 3, 2006
  • Redemptions and Purchases of S Corporation Stock, NYU 64th Institute on Federal Taxation, New York City, NY, October 26, 2005; San Francisco, November 16, 2005
  • Selected Recent Income Tax Developments, Florida Institute of Certified Public Accountants, Gainesville, FL, October 7, 2005
  • Taxation of S Corporations and Their Shareholders, 2005 Tax Certification Review Course, The Florida Bar, Orlando, FL, February 25, 2005
  • Converting a Personal Service Corporation, ABA Tax Section S Corporations Committee 2004 May Meeting, Washington, D.C., May 7, 2004
  • Reasonable Compensation Issues for Closely-Held and Service Companies, 2003 Mid-America Tax Conference, St. Louis, MO, November 18, 2003
  • Drafting Shareholder Agreements for Closely-Held Corporations, 54th Annual Tennessee Federal Tax Institute, Nashville, TN, September 25, 2003
  • Avoiding Unreasonable Compensation Attacks on Professional Service and Other Closely-Held Corporations, 54th Annual Tennessee Federal Tax Institute, Nashville, TN, September 25, 2003
  • Reasonable Compensation Issues for Closely-Held and Service Companies, ABA Teleconference and Live Audio Webcast, July 30, 2003
  • The Pediatric Surgical Associates Case and Reasonable Compensation for Closely-Held Businesses, 45th Annual Kentucky Institute on Federal Taxation, November 14, 2002
  • Reasonable Compensation Issues for Closely-Held and Service Companies, NYU 61st Institute on Federal Taxation, New York City, NY, October 23, 2002
  • S Corporation Modernization Act of 2001, ABA Tax Section S Corporations Committee 2002 Fall Meeting, Los Angeles, CA, October 18, 2002
  • The Pediatric Surgical Associates Case and Reasonable Compensation for Closely Held Businesses, 37th Annual Southern Federal Tax Institute, Atlanta, GA, September 24, 2002
  • Operation of the Service Corporation as an S Corporation Including Conversion of an Existing Service Corporation from C Status to S Status, ABA Tax Section S Corporations Committee Meeting, New Orleans, LA, 2002
  • Drafting S Corporation Shareholder Agreements, The Portland Tax Forum, Portland, OR, November 16, 2001
  • Drafting S Corporation Shareholder Agreements, The Attorney-CPA Tax Clinic, Seattle, WA, November 15, 2001
  • Drafting S Corporation Shareholder Agreements, NYU 60th Institute on Federal Taxation, San Francisco, CA, November 14, 2001
  • Drafting S Corporation Shareholder Agreements, 2001 Mid-America Tax Conference, St. Louis, MO, October 25, 2001
  • Drafting S Corporation Shareholder Agreements, NYU 60th Institute on Federal Taxation, New York City, NY, October 24, 2001
  • A Primer on the Built-In Gains Tax and Planning Opportunities, ABA Tax Section S Corporations Committee Meeting, Washington, DC, May 11, 2001
  • Drafting Shareholders’ Agreements, Including Special S Corporation Provisions, ABA Tax Section S Corporations Committee Meeting, Los Angeles, CA, October 13, 2000
  • The Proposed Section 1(h) Regulations-Treatment of Sale of S Corporation Stock, ABA Tax Section S Corporations Committee Meeting, San Diego, CA, January 21, 2000

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