Tax

Berliner Cohen’s tax practice is unique in that all of our tax attorneys possess an advanced tax law degree (LL.M. in Taxation) or a CPA license.  Our tax attorneys provide counseling to individuals, corporations, partnerships, limited liability companies, nonprofit organizations and other entities with respect to a variety of transactions, ranging from entity formation and liquidation to matters that involve seeking private letter rulings with the Internal Revenue Service.

Because tax issues arise in a variety of transactions and situations, the attorneys in the group work closely with attorneys in other practice areas, such as corporate, real estate, estate planning, and litigation in order to respond to our clients’ needs.

Real Estate Tax
Berliner Cohen’s tax attorneys assist clients in structuring complex forward and reverse 1031 exchanges, including the use of disregarded entities to minimize liability.  In addition, our tax attorneys work with developers in structuring transactions in order to preserve capital gain treatment.

Partnership Tax
Our tax attorneys advise partnerships and limited liability companies with respect to formation, operation, and liquidation.  We are often involved in drafting complex partnership agreements, operating agreements, and other joint venture-type arrangements to allow for special allocations and other unique provisions.  In addition, we advise clients in the formation and operation of bankruptcy-remote single-purpose entities in order to meet the requirements of many lenders.

Corporate Tax
Berliner Cohen advises corporations with respect to a variety of corporate transactions, such as mergers, acquisitions, dispositions, reorganizations, corporate divisions (spin-offs, split-offs, and split-ups), redemptions, and liquidations.  Due to the tax-advantage nature of using pass-thru entities, our tax attorneys often advise clients on S corporation formation and operation issues.

State and Local Tax
Our tax attorneys assist clients in minimizing California franchise tax, property tax, sales and use tax, and transfer tax with respect to a variety of transactions.

Tax Controversies
Berliner Cohen’s tax attorneys represent clients before the Internal Revenue Service, Franchise Tax Board, State Board of Equalization, County Assessment Appeals Boards, Employment Development Department, and other state and federal courts for income tax (civil and criminal), property tax, sales and use tax, and employment tax matters during all stages (audit, appeals, protests, settlement and litigation).  In addition, we assist individuals and corporations in structuring installment agreements and offers in compromise.

Employee Benefits
Berliner Cohen advises clients with respect to grant, exercise and the sale of stock options, for both nonqualified options and qualified options (i.e., incentive stock options).  Our tax attorneys work closely with our corporate attorneys in preparing stock option agreements to ensure the agreements comply with the tax law.

Tax-Exempt Entities
We advise clients in the formation and operation of private foundations and other tax-exempt entities to ensure tax-exempt status is obtained and maintained throughout the entity’s existence.

For further information, please contact Jerry Reiton at jerold.reiton@berliner.com or Aaron Valenti at aaron.valenti@berliner.com
Merced and Modesto: please contact Kevin Kelley, kevin.kelley@berliner.com.

Tax

Attorneys


Articles

Contractor or Employee? – Legal Pitfalls in Worker Classification

Employment Law Alert – IRS 409A’s Impact on Severance or Deferred Comp

IRS Follows Up on Interim Due Diligence Guidance Required in Grantmaking to Other Nonprofits

Taxing Issues: How to Handle Three Hot Issues for 2014


News

Berliner Cohen Advances Two to Partnership

Berliner Cohen Welcomes New Tax Attorney

2013 Super Lawyers Recognizes Thirteen Berliner Cohen Attorneys

Best Lawyers in America Names Berliner Cohen Partners to 2014 List

Tyler Shewey Authors Article on “Taxing Issues for 2014”

2014 Super Lawyers Recognizes 14 Berliner Cohen Attorneys

Sandra Sepulveda Discusses Estate Planning En Español

2015 Super Lawyers Recognizes 11 Berliner Cohen Attorneys

Berliner Cohen Attorney Tyler Shewey Recognized as BCAC Citizen of the Year

Best Lawyers in America Names Berliner Cohen Partners to 2017 List

2016 Super Lawyers Recognizes 9 Outstanding Berliner Cohen Attorneys

Seven Outstanding Berliner Cohen Attorneys Recognized by Northern California Super Lawyers


Events

Berliner Cohen Attorney Speaks at BAPRM Conference

ABC Visits San Jose City Hall

Berliner Cohen Seminar in Modesto: What’s In Your Future? Employment Law 2014 and Beyond

Berliner Cohen Seminar in Merced: What’s In Your Future? Employment Law 2014 and Beyond

Berliner Cohen Seminar in San Jose: What’s In Your Future? Employment Law 2014 and Beyond