FIRM:
Shareholder
Member, Board of Directors
Leader, Tax Practice Group
Leader, Executive Compensation and Employee Benefits Practice Group
Leader, Nonprofit and Tax-Exempt Organization Practice Group
Former Chair, Business Department
PRACTICE FOCUS:
EXPERTISE:
More than 31 years of experience in tax planning for corporations, limited liability companies, partnerships and individuals.
Handles a variety of business transactions including mergers and acquisitions.
Advises taxpayers and qualified intermediaries with respect to tax-free exchanges of real and personal property.
Forming of non-profit organizations and obtaining determinations of tax-exempt status from the IRS.
Represents taxpayers before the IRS (including private letter ruling requests, audits and appeals conferences), Utah State Tax Commission (including audits, advisory opinions and formal and informal hearings) and United States Tax Court.
Designs, implements and administers qualified and non-qualified retirement plans.
Advises executives regarding compensation issues.
Drafts and administers medical, disability, cafeteria and other welfare benefit plans subject to ERISA, COBRA, HIPAA and other statutes.
Represents plans and plan administrators before the IRS, Department of Labor and Pension Benefit Guaranty Corporation with respect to determination letter requests, private letter rulings, audits and funding deficiency waivers.
EDUCATION:
Brigham Young University, J.D., cum laude, 1980
New York University, LL.M. in Taxation, 1981
Brigham Young University, B.S., magna cum laude, 1977
Note and Comment Editor, Brigham Young University Law Review, 1979-1980
PROFESSIONAL AFFILIATIONS:
Member, Utah State Bar
Member, Utah State Bar, Taxation Section
Beta Gamma Sigma
Beta Alpha Psi
COMMUNITY:
Tax Counsel, Utah Housing Corporation, Low Income Housing Tax Credit Program
Secretary/Treasurer, Utah Partnership for Education, Inc.
Frequent speaker on legal education topics
LANGUAGE:
Spanish
PERSONAL:
Born in Loma Linda, California, 1954
• Handling a variety of business transactions including mergers and acquisitions.
• Advising taxpayers and qualified intermediaries with respect to tax-free exchanges of real and personal property.
• Forming non-profit organizations and obtaining determinations of tax-exempt status from the IRS.
• Representing taxpayers before the IRS (including private letter ruling requests, audits and appeals conferences), Utah State Tax Commission (including audits, advisory opinions and formal and informal hearings), United States Tax Court and United States Court of Federal Claims.
• Designing, implementing and administering qualified and non-qualified retirement plans.
• Advising executives regarding compensation issues.
• Drafting and administering medical, disability, cafeteria and other welfare benefit plans subject to ERISA, COBRA, HIPAA and other statutes.
• Representing plans and plan administrators before the IRS, Department of Labor and Pension Benefit Guaranty Corporation with respect to determination letter requests, private letter rulings, audits and funding deficiency waivers.
Best Lawyers in America, Employee Benefits Law, 2003-2012
Best Lawyers in America, Tax Law, 2010-2012
<a href="http://www.chambersandpartners.co.uk/USA/Firms/65974-97383/221220" target="_blank"><img src="http://www.chambersandpartners.co.uk/GetRankingImage.aspx?it=3&p=215&c=65974&cp=221220" alt="" border="0" width="120px" /></a>
Chambers USA, Labor & Employment: ERISA, 2011-2012
Super Lawyers, Employee Benefits/ERISA, 2012
Utah Business magazine, Legal Elite, 2010-2011, 2013
