Gould + Ratner
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Tax Planning and Structuring

Gould & Ratner’s tax planning and structuring services are uniquely positioned to provide our clients with an in-depth, multidisciplinary approach to tax, accounting, corporate, real estate and other interests. We focus on the distinct and often complicated tax and corporate structure issues facing privately held businesses and their owners.

Tax planning and structuring are integral parts of the strategic counsel we provide to family offices, closely held companies, partnerships, limited liability companies and corporations, and wealthy individuals, including large estates and trusts. Our services offer a comprehensive and coordinated framework that addresses a full-scope of business considerations including estate, wealth, financial and investment planning, philanthropic, administrative and dispute resolution.

We help clients form, operate and unwind virtually all forms of joint ventures, serve private equity funds with fund formation and acquisition transactions, assist operators and investors on structuring complex real estate transactions, and handle a variety of issues with other pass-through entities seeking tax-efficient operations.

Our team of lawyers and tax professionals bring significant credentials to the table. Many of our partners have worked with wealthy individuals and families, and their advisors, for at least 20 years. Several of our lawyers possess additional qualifications, including CPA, CFP® and LL.M. in taxation.

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Representative Matters

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  • Advise family and other entrepreneurial businesses on tax efficient ownership structures.
  • Advise multi-generation families and their businesses in developing and implementing strategies to assure transition and continuity of family business activities, long-term wealth transfer and charitable goals.
  • Designed, structured and implemented corporate acquisition transactions, including tax-deferred roll-over of management equity.
  • Assisted with tax structure and related planning for acquisition of major retail and related operations out of bankruptcy.
  • Developed strategies and business organizational structure and related planning for acquisition of major retail and related operations out of bankruptcy.
  • Counsel on transaction design and capital structuring for myriad corporate acquisitions of domestic and foreign operations.
  • Represented subchapter C corporate entity with over $150 million of investment assets to unlock appreciation potential from unfavorable double-taxed corporate structure.
  • Advisor to closely held corporate businesses in design and implementation of various deferred compensation and pseudo-equity plans for key management personnel.
  • Designed and implemented successful strategies for home builders and developers to separate business properties and investment properties to preserve favorable capital gains rate potential, as well as tax-deferred roll-over of recognized gains on disposition of investment properties.
  • Represented multistate retail business in the tax-free spinoff of various real property interests to shareholders.
  • Represented multistate manufacturing business in tax-free spinout of real estate assets.

Publications

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Gould & Ratner's services offer a comprehensive and coordinated framework that addresses a full-scope of business considerations.