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David E. Kahen has concentrated on corporate, partnership and real estate taxation, as well as executive compensation for more than 30 years. He has structured acquisitions and sales of businesses through asset and stock transfers; planned and executed tax-free reorganizations, spin-offs and other distributions of stock; advised on like-kind exchanges of property and other real estate transactions; and designed and implemented complex joint ventures. He advises clients on tax and structural issues related to executive compensation from both an employer and employee perspective. He has negotiated and designed employment contracts, agreements for providing services in a non-employee capacity, stock bonus and stock option plans, and supplemental executive retirement plans and other deferred compensation arrangements. He is a member of the Tax Section of the New York State Bar Association and of the S Corporation Committee of the ABA Section of Taxation. He is co-author of a bi-monthly column on corporate taxation in the New York Law Journal.

He received a B.A. from Yale and his J.D. from Columbia, where he was a Stone scholar and an editor of the Law Review.

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 15, 2019
Download the file for
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 20, 2019
Download the file for Update on Theft Losses: 'McNely v. Commissioner'.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 18, 2019
Download the file for S Corporation Allocations Upon Transfer of Stock.
by Elliot Pisem, David E. Kahen
Published: February 21, 2019
Download the file for Value of Franchise Rights Under BIG Tax: 'H R B-Delaware v. Commissioner'.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 19, 2018
Download the file for Adoption and Change of Accounting Method:
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 18, 2018
Download the file for S Corporation Inconsistent Reporting Issues: 'Rubin v. United States'.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 16, 2018
Download the file for Loan v. Distribution:
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 21, 2018
Download the file for S Corporation Elections -- Who Decides?.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 19, 2018
Download the file for Recent Developments Regarding Contributions to Capital.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 15, 2018
Download the file for Corporate Tax Changes in New Tax Law.
by David E. Kahen, Judy M. Hensley
Published: Benefits & Compensation Update, December 29, 2017
Download the file for Benefits & Compensation Update:  President Signs H.R. 1 (Tax Cuts and Jobs Act).
by David E. Kahen
Published: New York Law Journal, December 21, 2017
Download the file for Stock Option Exercise Leading to Capital Loss: 'Hann v. United States'.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 19, 2017
Download the file for Developments Regarding Micro-Captive Insurance Structures.
by David E. Kahen
Published: New York Law Journal, August 17, 2017
Download the file for Distinguishing Equity From Debt in Related Party Contexts.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 14, 2017
Download the file for Can Capital Gain Rates Apply to Income from Phantom Stock?.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 20, 2017
Download the file for The Accumulated Earnings Tax: Back from the Grave?.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 16, 2017
Download the file for Recent Developments Relating to S Corporations.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 19, 2016
Download the file for Characterization of Forfeited Deposits and Break Fees.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 18, 2016
Download the file for The Ever-Expanding 'Danielson' Rule?.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 16, 2016
Download the file for Recent Guidance Regarding Deduction of Fines.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 21, 2016
Download the file for Proposed Regulations to Treat Debt as Stock.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 18, 2016
Download the file for Receipt of
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 17, 2015
Download the file for Revisiting Allocation of Basis Issues:
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 15, 2015
Download the file for What is
by David E. Kahen
Published: New York Law Journal, August 20, 2015
Download the file for Decisions Tackle Corporate Equity and Compensation.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 18, 2015
Download the file for Tax Treatment When Estate Satisfies Transaction-Related Claims.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 16, 2015
Download the file for Inclusion of Refundable Tax Credits in Income.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 19, 2015
Download the file for
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 18, 2014
Download the file for Income Classification Pitfalls for Executives of Startups.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 16, 2014
Download the file for Claim for Bad Tax Advice Results in Nontaxable Recovery.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 21, 2014
Download the file for Deductibility of Payments to Settle False Claims Act Liability.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 19, 2014
Download the file for Stock Rights Under §457A: Revenue Ruling 2014-18.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 17, 2014
Download the file for Loss Deduction for Forfeiture of Insider Trading Profits.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 20, 2014
Download the file for Property Abandonment Results in Capital Loss:
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 19, 2013
Download the file for
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 17, 2013
Download the file for Loss Disallowance for S Corp. Shareholders: 'Bronz'.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 15, 2013
Download the file for Can the Issuance of Form 1099-C Cancel a Debt?.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 18, 2013
Download the file for Diverse Approaches to Allocation of Basis in Demutualizations.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 20, 2013
Download the file for Revocation of S Corp Election During Bankruptcy Upheld.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 21, 2013
Download the file for Firm Denied Current Deduction for Out-of-Pocket Disbursements.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 20, 2012
Download the file for More About Step Transactions: G.D. Parker v. Commissioner.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 18, 2012
Download the file for Disqualification of Employee Trust: 'Yarish v. Commissioner'.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 16, 2012
Download the file for <p>The Need for a Plan: Enterprises, Inc. v. Commissioner</p>
.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 21, 2012
Download the file for Taxpayer Fights Regulations, and Wins: 'Dominion Resources'.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 19, 2012
Download the file for Revocation of Tax Election by Non-Debtor Declared Void.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, February 16, 2012
Download the file for Accrual of Deduction for Disputed Amount.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, October 20, 2011
Download the file for Warrants and Tax Avoidance Motivation Prove Hazardous.
by David E. Kahen, Elliot Pisem
Published: New York Law Journel, August 18, 2011
Download the file for Noncompetition Covenants: 'Recovery Group v. Commissioner'.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, June 16, 2011
Download the file for More About Tax 'Substance': 'Hellweg v. Commissioner'.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, April 21, 2011
Download the file for Transferee Liability: Recent Developments.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, February 17, 2011
Download the file for Substance Over Form - 'WB Acquisitions'.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, December 16, 2010
Download the file for Reliance On Tax Opinion May Not Prevent Penalties.
by David E. Kahen, Norman J. Misher, Allen J. Erreich
Published: R&H Letter to Clients and Friends, November 23, 2010
Download the file for Use of IRS Notice 2010-6 to Correct Deferred Compensation Plans.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, October 21, 2010
Download the file for Rules Address Reporting of Securities Transactions.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, August 19, 2010
Download the file for Tax Court Decision Clarifies Treatment of Built-In Gain.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, June 17, 2010
Download the file for What is (Not) Income? Nathel v. Commissioner.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, April 15, 2010
Download the file for Ruling Illustrates Treatment of Payments to Settle Litigation.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, December 17, 2009
Download the file for Drawing a Line -- Information Reporting vs. Malicious Gossip.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, October 15, 2009
Download the file for IRAs Barred From Owning Stock in S Corporation.
by David E. Kahen
Published: New York Law Journal, June 18, 2009
Download the file for Gratuitous Transfer to Related Partnership Not a 'Distribution'.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 16, 2009
Download the file for Court Addresses 'Reasonableness' of Compensation.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 18, 2009
Download the file for Allocations of Consideration for a Closely Held Business - Muskat v. United States.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, December 18, 2008
Download the file for Proposed Regulations Clarify Penalty Taxes on Income Inclusions.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, October 16, 2008
Download the file for Ruling Highlights Importance of Drafting to Indemnification.
by David E. Kahen, Norman J. Misher
Published: R&H Letter to Clients and Friends, October 15, 2008
Download the file for New Legislation Penalizes Deferred Compensation from Certain Foreign Corporations and Partnerships.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, August 21, 2008
Download the file for Decisions Underline Scope of IRS Summons Power.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, June 19, 2008
Download the file for Shareholder Disputes Give Rise to Tax Disputes.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, April 17, 2008
Download the file for Forfeiture of Deductions for Failure to File Timely Return: (Swallows Holding, Ltd. v. Commissioner).
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 21, 2008
Download the file for Ernst & Young: When Must Stocks Be Taken Into Income?.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, October 18, 2007
Download the file for Ruling Has Not Resolved Work-Product Privilege Issue.
by Elliot Pisem, David E. Kahen
Published: The New York Law Journal, August 16, 2007
Download the file for Recent Developments Related To Nontaxable Spinoffs.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, June 21, 2007
Download the file for Warrants Not Received 'In Connection With' Performance of Services.
by Norman J. Misher, David E. Kahen
Published: The Tax Executive, June 01, 2007
Download the file for Getting Up to Speed on the Final Regulations for Deferred Compensation.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, December 21, 2006
Download the file for The Burden of Persuasion in Tax Litigation.
by Norman J. Misher, David E. Kahen, Allen J. Erreich
Published: R&H Letter to Clients and Friends, September 21, 2006
Download the file for New Provision May Restrict Funding of Rabbi Trusts.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, August 17, 2006
Download the file for Court Addresses Limitations on Pass-Through of Losses.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 20, 2006
Download the file for Applying Section 162(m) To Partnership Remuneration.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, December 15, 2005
Download the file for When Is A Contract An Option?.
by Norman J. Misher, David E. Kahen
Published: R&H Letter to Clients and Friends, December 09, 2005
Download the file for Proposed Regulations on Deferred Compensation Under Section 409A.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 20, 2005
Download the file for Gain Clarified in Shareholder Loans to S Corporations.
by Ezra Dyckman, David E. Kahen
Published: New York Law Journal, August 24, 2005
Download the file for Proposed Rules Regarding Transfers of Partnership Interests for Services.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 18, 2005
Download the file for Impact of Securities Laws on Taxation of Compensation.
by David E. Kahen
Published: The Metropolitan Corporate Counsel, July 01, 2005
Download the file for IRS Shines Spotlight On Executive Compensation Practices.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 21, 2005
Download the file for Formation, Reorganization, Liquidation of Insolvent Corporations.
by Elliot Pisem, David E. Kahen
Published: The New York Law Journal, February 17, 2005
Download the file for Redemption of Stock in Family-Owned Corporation.
by Elliot Pisem, David E. Kahen
Published: The New York Law Journal, December 16, 2004
Download the file for Deductibility Limits on Accrued Interest to Related Parties.
by Norman J. Misher, David E. Kahen
Published: The Tax Executive, November 15, 2004
Download the file for A Revolution in the World of Deferred Compensation.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, August 19, 2004
Download the file for Exchanges of Short-Term Debt Instruments in Reorganizations.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 17, 2004
Download the file for 'Dover' and the Consequences of Check-the-Box Liquidations.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 19, 2004
Download the file for Treatment of Contingent Liabilities Assumed in Purchase of Assets.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 18, 2003
Download the file for New Guidance Regarding Tax Treatment of Deemed Liquidations.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 16, 2003
Download the file for Mirror, Mirror on the Wall: When a Liability Is an Asset.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 21, 2003
Download the file for Reduction of Tax Attributes Following Cancellation of Debt.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 19, 2003
Download the file for Requirements for Spinoff Transactions.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 17, 2003
Download the file for Transfers to RICs and REITs.
by Elliot Pisem, David E. Kahen
Published: The Metropolitan Corporate Counsel, March 01, 2003
Download the file for New Proposed Rules Will Change Tax Treatment of Acquisition Costs.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 20, 2003
Download the file for New Regulations Regarding Treatment of Transaction Costs.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 19, 2002
Download the file for Further Liberalization of Requirements for Corporate Reorganization.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 17, 2002
Download the file for IRS Settlement Initiatives Relating to Tax Shelters.
by Elliot Pisem, David E. Kahen
Published: The New York Journal, August 15, 2002
Download the file for Active Trade or Business Requirements for Nontaxable Spin Offs - Rev. Rul. 2002-49.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 20, 2002
Download the file for When Should a Distribution Be Taxed As an Exchange? -- 'Steel v. Commissioner'.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, April 18, 2002
Download the file for Accounting for Prepaid Items:  'U.S. Freightways v. Commissioner'.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 14, 2002
Download the file for The
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 20, 2001
Download the file for The Hazards of (Mis)Allocation of Purchae Price.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 18, 2001
Download the file for Step Transactions and Mergers: Rev. Rul. 2001-46.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 16, 2001
Download the file for
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 21, 2001
Download the file for New Rulings Regarding Corporate Reorganizations.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 19, 2001
Download the file for Stock Redemption or Payment of Compensation?.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 15, 2001
Download the file for Supreme Court Addresses Discharge of Debt Income for S Corporation in
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, December 27, 2000
Download the file for
by David E. Kahen
Published: New York Law Journal, October 25, 2000
Download the file for Parking Transactions -- Developments Regarding 'Reverse' Like-Kind Exchanges.
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, August 23, 2000
Download the file for What Is 'At Risk' -- Borrowing From a Person Having an Interest.
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, June 28, 2000
Download the file for IRS Guidance -- Rules for Depreciating 'Infrastructure' Items.
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, April 26, 2000
Download the file for Self-Charged Management Fees Under the Passive Loss Rules.
by David E. Kahen
Published: New York Law Journal, February 23, 2000
Download the file for Capital Gains on Sales of Interests in Pass-Through Entities.
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, December 22, 1999
Download the file for
by David E. Kahen
Published: New York Law Journal, October 27, 1999
Download the file for Credit Line Mortgages -- And Their Treatment Under New York State Tax Law.
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, August 25, 1999
Download the file for NYC Real Property Tax: The City's Tax Appeals Tribunal Finds a
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, June 23, 1999
Download the file for Reviewing Basis Allocation -- Disposing of Water Rights; Sale or Exchange of Capital Asset.
by David E. Kahen, Ronald A. Morris
Published: Journal of Taxation, March 01, 1999
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, February 24, 1999
Download the file for Deferred Exchanges -- IRS Issues Proposed Rules for Escrow and Settlement Funds.
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, December 23, 1998
Download the file for Like-Kind Exchanges -- Inattentive Accounting Dooms Change-of-Purpose Argument.
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, October 28, 1998
Download the file for Burdens of Proof -- Calculating a Borrower's Gain Recognition upon Foreclosure.
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, August 26, 1998
Download the file for At-Risk Rules -- IRS Issues Regulations for Qualified Nonrecourse Financing.
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, June 24, 1998
Download the file for QSSS Election -- Proposed Regulations Regarding S Corporation Subsidiaries.
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, April 22, 1998
Download the file for Income Subject to UBT -- City's Tax Applied to Condominium and Co-Op Conversion.
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, February 25, 1998
Download the file for Looking for Guidance -- IRS Advises on
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, December 24, 1997
Download the file for Identifying the Real Owner -- Tax Court Revisits Grants of Reciprocal Put and Call Options.
by David E. Kahen
Published: The Tax Executive, December 01, 1997
by David E. Kahen
Published: New York Law Journal, October 22, 1997
Download the file for 1997 Tax Changes -- Attempt to Reduce Liability and Burdens of Property Owners.
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, August 27, 1997
Download the file for Taxpayer Relief Act of 1997 -- New Provisions Affecting Ownership or Use of Real Property.
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, June 25, 1997
Download the file for Tenant Allowances -- When Are Construction-Related Payments Included in Income?.
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, April 23, 1997
Download the file for Purchaser's Obligations -- When Nonrecourse Debt Exceeds the Value of the Property.
by David E. Kahen
Published: New York Law Journal, February 26, 1997
Download the file for Who Sold the Property? -- Step Transactions in the Context of Involuntary Conversions.