Bill is the firm's International Tax Practice Co-Leader. He concentrates his practice on federal and international tax law matters, including guiding Canadian and other non-U.S. clients on U.S. tax matters. He has comprehensive experience advising clients on business expansion into the United States, structuring considerations in purchasing U.S. real estate, choice of entity decisions, the tax implications of relinquishing U.S. citizenship or residency status, the application of the CFC and PFIC U.S. anti-deferral regimes, and the new tax reform rules, including the Code section 199A deduction for pass-through entities and the interest deductibility limitations.
Bill also has broad experience working on tax controversy matters, including advising clients on voluntary disclosure options, IRS audits, and U.S. Tax Court matters. He also works with a variety of tax-exempt organizations and private foundations on obtaining and maintaining tax-exempt status. Bill is also a member of the firm’s Oil & Gas Practice, where he provides advice and guidance on the tax implications for private placements.
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The College at Brockport, State University of New York, B.S., cum laude
University at Buffalo School of Law, J.D., magna cum laude
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This article originally appeared in Law360 and is reprinted with permission.
Much of the fanfare around last year’s federal tax reform was around the special 20% deduction applicable to income from flow-through entities like partnerships, S corporations and LLCs under IRC § 199A. But the new law generated more questions than answers, requiring the IRS to issue new regulations to help taxpayers and practitioners sort through all the details. Just recently, the IRS issued final regulations, and they came with some bad news for owners of your favorite sports team. Specifically, the new regulations confirm that sports team ownership falls within the definition of “athletics” and, therefore, is a disqualified activity, meaning team owners generally will be unable to qualify for the 20% deduction with respect to income generated from the team. In this post, we’ll explain what all the fuss is about.
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