Zachary B. Whitman

Mr. Whitman is a member of Berliner Cohen’s Business and Tax Department. Prior to joining Berliner Cohen LLP, Mr. Whitman worked for a boutique firm in Menlo Park focusing on business formation, mergers and acquisitions and various rounds of venture financing. Upon moving to California, Mr. Whitman served as a Judicial Intern to the Honorable…

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David A. Bellumori

Mr. Bellumori practices in the areas of tax and general business matters for a wide range of corporate and individual clients in the firm’s Tax and Corporate Group.  He represents clients in a variety of transactions, from matters of corporate and partnership taxation to like-kind exchanges and tax controversies.  Prior to joining Berliner Cohen LLP,…

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Steven L. Hallgrimson

Mr. Hallgrimson has over forty years experience representing a variety of clients in commercial real estate transactions, and partnership and joint venture planning.

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Kevin F. Kelley

Mr. Kelley has over 30 years of experience in representing a variety of clients from closely held family businesses to large venture funds, investing in real estate, as well as publicly traded companies. This representation has included succession planning for family businesses, formation of all different types of closely held entities, 1031 exchanges, purchases and…

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Charles W. Volpe

Mr. Volpe represents a wide variety of clients in tax law matters, including estate planning and probate, family partnerships, private foundations, limited liability companies and partnerships, and tax planning for sales and exchanges.

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Jerold A. Reiton

Mr. Reiton represents a variety of clients, individuals, organizations and corporations in business matters ranging from formation, merger, reorganization, acquisition and sale transactions, as well as the negotiation and preparation of business and technology related agreements. He also handles tax controversy related matters before the Tax Court, Bankruptcy Court, United States District Court, and California…

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Sandra G. Sepúlveda

Ms. Sepúlveda is a member of the Firm’s Estate Planning Group.  She advises clients on estate planning issues and develops comprehensive plans to address their business and personal needs.  In addition to preparation of living trusts, trust administration and handling of probate matters, Ms. Sepúlveda’s practice focuses on sophisticated wealth transfer strategies, including the preparation…

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Brian L. Shetler

Responsiveness to clients is important to Mr. Shetler.  He takes his clients’ calls directly and strives to respond quickly.  Mr. Shetler’s trust and estate practice is focused on tax and estate administration issues. He works with corporate fiduciaries as well as families and individuals in establishing and carrying out plans to preserve and build legacies…

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Tyler A. Shewey

As a member of Berliner Cohen’s Tax and Corporate Group, Mr. Shewey counsels individuals and business entities on a wide range of tax and business matters.  Mr. Shewey’s tax practice includes both tax transactions and tax controversy before the Internal Revenue Service and U.S. Tax Court, Franchise Tax Board, California State Board of Equalization, and…

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Aaron M. Valenti

As a member of Berliner Cohen’s Tax Group, Mr. Valenti counsels individuals, corporations, partnerships, and limited liability companies in a variety of matters, ranging from qualified small business stock to mergers and acquisitions. Mr. Valenti has a particular expertise in providing federal and state income, property and documentary transfer tax advice in connection with real…

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FBAR Deadline for All U.S. Persons to File is October 16, 2017

Foreign Bank and Financial Accounts Report (“FBAR”) is an annual report that provides the U.S. government with information regarding certain foreign financial accounts held by a U.S. person. Typically, a U.S. person who has a financial interest in or signature authority over at least one financial account located outside the United States and has an…

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Tax Law

Our tax attorneys all possess an advanced tax law degree (LL.M. in Taxation) or a CPA license, setting our service group and expertise apart from other firms.  Our tax attorneys work closely with the attorneys in our other practice areas, including corporate, real estate, estate planning, and litigation in order to design and implement sophisticated,…

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Taxing Issues: How to Handle Three Hot Issues for 2014

Tyler A. Shewey, Berliner Cohen attorney, recently authored an article in Smart Business Online, focusing on “Taxing Issues: How to Handle Three Hot Issues for 2014.” Smart Business spoke with Shewey about three tax issues that are receiving more attention in 2014 from the IRS: sales and use taxes, IRS Offer in Compromise, and foreign…

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

FOR ALL EMPLOYERS AND HR PROFESSIONALS: Berliner Cohen is pleased to present this program with the Leavitt Group. CLICK HERE TO REGISTER FOR OUR COMPLIMENTARY SEMINAR IN SAN JOSE. DATE: Thursday, October 10, 2013 LOCATION: Biltmore Hotel & Suites 2151 Laurelwood Road Santa Clara, CA 408.988.8411 TIME: 8:00 a.m. – Registration and Continental Breakfast 8:30 a.m. – 10:00…

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

FOR ALL EMPLOYERS AND HR PROFESSIONALS: Berliner Cohen is pleased to present this program with the Leavitt Group. CLICK HERE TO REGISTER FOR OUR COMPLIMENTARY SEMINAR IN MERCED. DATE: Thursday, September 26, 2013 LOCATION: Gateway Gardens 560 W. 18th Street, Merced 209.384.3797 TIME: 8:00 a.m. – Registration and Full Breakfast 8:30 a.m. – 10:00 a.m. – Program…

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

FOR ALL EMPLOYERS AND HR PROFESSIONALS: Berliner Cohen is pleased to present this program with the Leavitt Group. CLICK HERE TO REGISTER FOR OUR COMPLIMENTARY SEMINAR IN MODESTO. DATE: Thursday, September 26, 2013 LOCATION: Park Inn by Radisson (formerly Courtyard by Marriott) 1720 Sisk Road, Modesto 209.505.3017 TIME: 11:45 a.m. – Registration and Lunch 12:15 p.m. – 1:45 p.m.…

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ABC Visits San Jose City Hall

The Attorneys, Bankers and CPAs “FallFest” will take place on Tuesday, November 9, 2010, at the San Jose City Hall Rotunda, from 4:30 p.m. to 7:30 p.m.  Berliner Cohen is pleased to support the organization as a sponsor of the event. For registration information, click here.

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Berliner Cohen Attorney Speaks at BAPRM Conference

The 18thAnnual Bay Area Professionals in Relocation Management’s 2010 Mobility Conference will be held in San Jose on February 25, 2010. Brian Shetler, Berliner Cohen partner, will be a featured panelist in the session entitled “Tax and Immigration: Key Issues, Updates and Common Myths.” BAPRM is a network of relocation professionals from all sectors of…

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

Any employer who is including a severance provision in an offer letter to a prospective new hire, offering post-termination payments to a departing employee, or implementing any deferred compensation arrangement or severance plan or policy needs to carefully consider the impact of Section 409A of the Internal Revenue Code. Congress enacted Section 409A in 2004…

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Contractor or Employee? – Legal Pitfalls in Worker Classification

What is the Difference Between an Employee and an Independent Contractor? Employee – an individual who performs services for you, and who is subject to your control regarding the method and manner in which the work will be performed Independent Contractor – an individual who performs services for you, but you control only the result of the…

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