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.

Adoption and Change of Accounting Method: "Thrasys 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:

S Corporation Inconsistent Reporting Issues: 'Rubin v. United States'

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'.

Loan v. Distribution: "Illinois Tool Works v. Commissioner"

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 16, 2018
Download the file for Loan v. Distribution:

S Corporation Elections -- Who Decides?

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 21, 2018
Download the file for S Corporation Elections -- Who Decides?.

Recent Developments Regarding Contributions to Capital

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 19, 2018
Download the file for Recent Developments Regarding Contributions to Capital.

Corporate Tax Changes in New Tax Law

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.

Benefits & Compensation Update: President Signs H.R. 1 (Tax Cuts and Jobs Act)

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).

Stock Option Exercise Leading to Capital Loss: 'Hann v. United States'

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'.

Developments Regarding Micro-Captive Insurance Structures

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 19, 2017
Download the file for Developments Regarding Micro-Captive Insurance Structures.

Distinguishing Equity From Debt in Related Party Contexts

by David E. Kahen
Published: New York Law Journal, August 17, 2017
Download the file for Distinguishing Equity From Debt in Related Party Contexts.

Can Capital Gain Rates Apply to Income from Phantom Stock?

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?.

The Accumulated Earnings Tax: Back from the Grave?

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?.

Recent Developments Relating to S Corporations

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 16, 2017
Download the file for Recent Developments Relating to S Corporations.

Characterization of Forfeited Deposits and Break Fees

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.

The Ever-Expanding 'Danielson' Rule?

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 18, 2016
Download the file for The Ever-Expanding 'Danielson' Rule?.

Recent Guidance Regarding Deduction of Fines

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 16, 2016
Download the file for Recent Guidance Regarding Deduction of Fines.

Proposed Regulations to Treat Debt as Stock

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.

Receipt of "Boot" in Reorganizations: "Tseytin"

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 18, 2016
Download the file for Receipt of