Roberts & Holland LLP

On December 13th, partner Micheal Miller will chair the Tax Traps and Opportunities session at the 2019 International Fiscal Association New York Region Fall Conference.  Learn more and register here.

Qualified opportunity zone investing, introduced as part of the 2017 Tax Cuts and Jobs Act, is an evolving area. On December 6th, associate Aaron Gaynor will be faculty speaker of the webinar Qualified Opportunity Zones: A New Real Estate Investment Structure. He will discuss the tax benefits, requirements and structuring considerations as well as new rules and guidance. More information is available here.

Michael Miller warns in a Law360 article "Wealthy Foreigners May Have Unexpected US Tax Connection" that: "[T]here are many people that believe if they're in the U.S. for less than half of the year, they don't have a problem. But that’s clearly not true.... It’s very easy to end up a resident without realizing it." Read the full Law 360 article here.

On November 15th, partner David Kahen is presenting at a seminar providing a Practical Introduction to LLCs. Discussion items include: the advantages and disadvantages of the LLC structure; the mechanics of forming an LLC; the use of equity-based incentive compensation; and tax issues and new legal developments relating to the use of LLCs. CLE credit is available for New York and certain other states. For more information and to register, click here.