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Tax

Legal Practice

  • The Infrastructure Investment and Jobs Act: Building A Road to Liability For Cryptocurrency Industry?
  • Partner Myles Fischer Named to Albany Business Review 40 Under 40
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Rooted in New York state with a network of regional business knowledge, Harris Beach tax attorneys consult on matters from personal tax planning to public finance transactions, from SALT matters to choice of entity analysis, and from workplace tax compliance to investor tax credits. We also provide direct client representation for tax dispute resolution in all types of civil or criminal actions involving taxing authorities, from the audit level through the appellate process.

The range of industries we serve includes energy, manufacturing, pharmaceutical, retail, hospitality, commercial and residential space development, racing and gaming, and food and beverage. Though our clients are diverse, our objectives remain consistent: helping them optimize tax structures, minimize tax liability and comply with increasingly complex rules and regulations.

Corporate and Partnership Tax

  • Counsel partnerships and limited liability companies in planning and executing strategies designed to meet business goals, minimize tax cost and comply with tax rules and regulations
  • Assist clients in corporate transactions, including mergers and acquisitions, divestitures, refinancing, leveraged buy-outs, incorporations, public offerings and private placements

Economic Development Incentives

  • Provide ongoing advice on reimbursable capital expenditures, long-term bonding, and methods of minimizing or eliminating negative arbitrage
  • Counsel on optimum structure to leverage tax credits, benefits and investments with PILOT Increment Financing

Employee Benefits and Executive Compensation

  • Advise clients on and assist in structuring benefit and compensation structures, including cafeteria plans, health and welfare benefits plans, phantom equity, stock option, restricted stock, restricted stock unit, and other equity-based plans, deferred compensation plans, and other employee and executive compensation arrangements

Employment Tax

  • Assist employers in navigating federal and state income and employment tax withholding, reporting, and compliance for employees working within and outside of New York state and in foreign jurisdictions

General Obligation Bonds

Gift, Estate and Personal Tax

  • Assist families, business owners, executives and other professional advisors with development of personal estate plans and business succession plans to meet client objectives including tax efficiency, multi-generational wealth transfer planning, asset protection planning, minimization of interruption to operating businesses due to death or incapacity, charitable planning, and fiduciary income tax planning
  • Advise clients in minimizing negative tax consequences in transactions such as selling property, investment activities, divorce, retirement and transfers of assets including leveraged gifting techniques
  • Post transaction tax compliance and reporting including gift, estate, generation-skipping transfer tax, and fiduciary income tax return preparation

State and Local Tax

  • Counsel on New York state, local and New York City tax issues to support compliance, minimizing of tax liability and maximizing of tax credits and incentives
  • Support clients and corporations in navigating state and local tax regulations

Tax Credits and Opportunity Zones

  • Counsel on optimum structure to leverage tax credits, benefits and investments with programs such as the Federal Historic Preservation Tax Incentives and Industrial Development Agency benefits
  • Guide investors in establishing a self-directed QOF or review a potential investment in a QOF
  • Represent clients’ entitlement to tax exemptions and incentives related to opportunity zone enterprises

Tax Dispute Resolution

  • Represent clients in civil and criminal audits initiated by the federal Internal Revenue Service, the New York State Department of Taxation and Finance, and the New York City Department of Finance
  • Represent clients in federal and state tax disputes such as business tax, personal income tax, and sales and use tax controversies
  • Represent out-of-state residents in New York state residency audits

Tax-Exempt Bond Financing

  • Conduct tax due diligence review and drafting tax documents required for tax-exempt bond closings
  • Provide tax advice relating to the structuring of financings to comply with state and federal tax law, address ongoing arbitrage and rebate issues, determine qualified versus unqualified costs, and review reissuance questions

Tax-Exempt Organizations

  • Represent not-for-profit organizations with incorporation and securing tax-exempt status, qualifying for and maintaining exemptions during operations, structuring activities that produce both exempt and taxable income, and handling the dissolution or termination of exempt entities

Qualified Opportunity Zone Program

  • Obtained release of over $200,000 from the NYS Tax Department that was intercepted as the result of outstanding tax warrants against a client
  • Represented clients from the audit stage through the appeal of the Tax Tribunal’s decisions in the Appellate Division, Third Department, which resulted in favorable opinions restoring our clients’ sales tax exemptions on movable tangible property purchased as agents of industrial development agencies
  • Advised manufacturer in connection with a New York state sales tax audit related to the sale of goods and services that resulted in favorable settlement
  • Advised trustees with respect to fiduciary income tax planning and reporting compliance with respect to lifetime and testamentary trusts having values in excess of $50 million
  • Prepared and obtained favorable private letter ruling from the Internal Revenue Service regarding unintended use of the client’s generation-skipping transfer tax exemption
  • Represented a cooperative in obtaining favorable tax treatment on the redemption of its ownership interests in a manufacturing business, and the subsequent shareholder dispute related to the cooperative’s liquidation and dissolution
  • Represented property management firm in renegotiation of partnership tax provisions of agreements with owners of shopping malls across the United States
  • Advised a variety of owners, developers, investors, and lenders on the structuring and financing of projects generating federal and state historic rehabilitation tax credits
  • Successfully represented S corporation shareholders’ claims for qualified empire zone enterprise (QEZE) tax credits
  • Advised college on income and employment tax withholding under U.S. federal and State law with respect to employees working remotely outside the United States

Practice Leader(s)

Seth Hiland

Seth T. Hiland

Member
Pietra Zaffram

Pietra G. Zaffram

Member

People

Eric Bach

Eric J. Bach

Member
Zana Beck

Zana M. Beck

Associate
Brendan Ewing

Brendan H. Ewing

Associate
Myles Fischer

Myles B. Fischer

Member
Ed Rojas

Edward J. Rojas

Member
Robert Ryan

Robert J. Ryan

Member
Jeremy Speich

Jeremy H. Speich

Member
All Publications, Legal Alert |
 December 15, 2021
IRS Issues Tax Inflation Adjustments for Tax Year 2022
The Internal Revenue Service recently issued Revenue Procedure 2021-45 providing calendar year 2022 inflation adjustments for more than sixt...read more
All Publications, Legal Alert |
 December 15, 2021
The Infrastructure Investment and Jobs Act: Building A Road to Liability For Cryptocurrency Industry?
The newly signed bi-partisan Infrastructure Investment and Jobs Act (“IIJA”) includes new regulations aimed directly at cryptocurrency overs...read more
All Insights, All Publications, Covid-19, Legal Alert |
 May 21, 2020
New York State Courts to Expand New Lawsuit Filings via NYSCEF and Continue Limited In-Person Reopening Process
By press release and memorandum, the New York State Unified Court System announced that beginning on May 21, 2020, it will permit parties to...read more
All Insights, All Publications, Covid-19, Legal Alert |
 May 15, 2020
New York State Courts to Carefully Reopen In-Person Processes in Thirty Upstate Counties with Restrictions in Place Statewide
By press release, the New York State Unified Court System announced a gradual return to in-person courthouse operations for thirty upstate, ...read more
All Insights, Advisory, All Publications, Covid-19 |
 April 23, 2020
Summary of New York Executive Orders During COVID Pandemic
New York State Gov. Andrew M. Cuomo declared a statewide disaster emergency on March 7, 2020, in direct response to the ongoing COVID-19 pan...read more
All Insights, All Publications, Legal Alert |
 April 15, 2020
Spousal Lifetime Access Trusts: What You Should Know
Spousal Lifetime Access Trusts, or “SLATs,” may be the ideal vehicle for clients interested in pursuing wealth-transfer tax planning. Before...read more
All Insights, All Publications, Covid-19, Legal Alert |
 April 9, 2020
Summarizing Gov. Cuomo’s Latest COVID-19 Executive Order – No. 202.14
Gov. Andrew Cuomo issued New York State Executive Order ("EO") No. 202.14, the 15th  EO issued during the COVID-19 state of emergency. These...read more
All Insights, All Publications, Covid-19, Legal Alert |
 April 6, 2020
Summary of Key Tax Provisions for Businesses Under CARES Act
The following is a summary of certain key tax provisions relevant to businesses outlined in the Coronavirus Aid, Relief, and Economic Securi...read more
All Insights, All Publications, Covid-19, Legal Alert |
 April 1, 2020
Emergency Loans Available to Small Businesses Under CARES Act
Congress has acted in support of small businesses in the wake of the COVID-19 pandemic by low-interest federal disaster loans for working ca...read more

Need More Information?

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Tax

Legal Practice

■ Profile

Rooted in New York state with a network of regional business knowledge, Harris Beach tax attorneys consult on matters from personal tax planning to public finance transactions, from SALT matters to choice of entity analysis, and from workplace tax compliance to investor tax credits. We also provide direct client representation for tax dispute resolution in all types of civil or criminal actions involving taxing authorities, from the audit level through the appellate process.

The range of industries we serve includes energy, manufacturing, pharmaceutical, retail, hospitality, commercial and residential space development, racing and gaming, and food and beverage. Though our clients are diverse, our objectives remain consistent: helping them optimize tax structures, minimize tax liability and comply with increasingly complex rules and regulations.

■ Services

Corporate and Partnership Tax

  • Counsel partnerships and limited liability companies in planning and executing strategies designed to meet business goals, minimize tax cost and comply with tax rules and regulations
  • Assist clients in corporate transactions, including mergers and acquisitions, divestitures, refinancing, leveraged buy-outs, incorporations, public offerings and private placements

Economic Development Incentives

  • Provide ongoing advice on reimbursable capital expenditures, long-term bonding, and methods of minimizing or eliminating negative arbitrage
  • Counsel on optimum structure to leverage tax credits, benefits and investments with PILOT Increment Financing

Employee Benefits and Executive Compensation

  • Advise clients on and assist in structuring benefit and compensation structures, including cafeteria plans, health and welfare benefits plans, phantom equity, stock option, restricted stock, restricted stock unit, and other equity-based plans, deferred compensation plans, and other employee and executive compensation arrangements

Employment Tax

  • Assist employers in navigating federal and state income and employment tax withholding, reporting, and compliance for employees working within and outside of New York state and in foreign jurisdictions

General Obligation Bonds

Gift, Estate and Personal Tax

  • Assist families, business owners, executives and other professional advisors with development of personal estate plans and business succession plans to meet client objectives including tax efficiency, multi-generational wealth transfer planning, asset protection planning, minimization of interruption to operating businesses due to death or incapacity, charitable planning, and fiduciary income tax planning
  • Advise clients in minimizing negative tax consequences in transactions such as selling property, investment activities, divorce, retirement and transfers of assets including leveraged gifting techniques
  • Post transaction tax compliance and reporting including gift, estate, generation-skipping transfer tax, and fiduciary income tax return preparation

State and Local Tax

  • Counsel on New York state, local and New York City tax issues to support compliance, minimizing of tax liability and maximizing of tax credits and incentives
  • Support clients and corporations in navigating state and local tax regulations

Tax Credits and Opportunity Zones

  • Counsel on optimum structure to leverage tax credits, benefits and investments with programs such as the Federal Historic Preservation Tax Incentives and Industrial Development Agency benefits
  • Guide investors in establishing a self-directed QOF or review a potential investment in a QOF
  • Represent clients’ entitlement to tax exemptions and incentives related to opportunity zone enterprises

Tax Dispute Resolution

  • Represent clients in civil and criminal audits initiated by the federal Internal Revenue Service, the New York State Department of Taxation and Finance, and the New York City Department of Finance
  • Represent clients in federal and state tax disputes such as business tax, personal income tax, and sales and use tax controversies
  • Represent out-of-state residents in New York state residency audits

Tax-Exempt Bond Financing

  • Conduct tax due diligence review and drafting tax documents required for tax-exempt bond closings
  • Provide tax advice relating to the structuring of financings to comply with state and federal tax law, address ongoing arbitrage and rebate issues, determine qualified versus unqualified costs, and review reissuance questions

Tax-Exempt Organizations

  • Represent not-for-profit organizations with incorporation and securing tax-exempt status, qualifying for and maintaining exemptions during operations, structuring activities that produce both exempt and taxable income, and handling the dissolution or termination of exempt entities

Qualified Opportunity Zone Program

■ Experience

  • Obtained release of over $200,000 from the NYS Tax Department that was intercepted as the result of outstanding tax warrants against a client
  • Represented clients from the audit stage through the appeal of the Tax Tribunal’s decisions in the Appellate Division, Third Department, which resulted in favorable opinions restoring our clients’ sales tax exemptions on movable tangible property purchased as agents of industrial development agencies
  • Advised manufacturer in connection with a New York state sales tax audit related to the sale of goods and services that resulted in favorable settlement
  • Advised trustees with respect to fiduciary income tax planning and reporting compliance with respect to lifetime and testamentary trusts having values in excess of $50 million
  • Prepared and obtained favorable private letter ruling from the Internal Revenue Service regarding unintended use of the client’s generation-skipping transfer tax exemption
  • Represented a cooperative in obtaining favorable tax treatment on the redemption of its ownership interests in a manufacturing business, and the subsequent shareholder dispute related to the cooperative’s liquidation and dissolution
  • Represented property management firm in renegotiation of partnership tax provisions of agreements with owners of shopping malls across the United States
  • Advised a variety of owners, developers, investors, and lenders on the structuring and financing of projects generating federal and state historic rehabilitation tax credits
  • Successfully represented S corporation shareholders’ claims for qualified empire zone enterprise (QEZE) tax credits
  • Advised college on income and employment tax withholding under U.S. federal and State law with respect to employees working remotely outside the United States

■ People

Team Leaders

Seth T. Hiland

Member
(607) 330-7721
shiland@harrisbeach.com

Pietra G. Zaffram

Member
(716) 200-5112
pzaffram@HarrisBeach.com

Team

Eric J. Bach

Member
(585) 419-8615
ebach@harrisbeach.com

Zana M. Beck

Associate
(518) 701-2774
zbeck@harrisbeach.com

Brendan H. Ewing

Associate
(585) 419-8654
bewing@harrisbeach.com

Myles B. Fischer

Member
(518) 701-2718
mfischer@harrisbeach.com

Seth T. Hiland

Member
(607) 330-7721
shiland@harrisbeach.com

Edward J. Rojas

Member
(212) 912-3641
erojas@harrisbeach.com

Robert J. Ryan

Member
(518) 701-2715
Rryan@harrisbeach.com

Jeremy H. Speich

Member
(518) 701-2737
jspeich@harrisbeach.com

Pietra G. Zaffram

Member
(716) 200-5112
pzaffram@HarrisBeach.com

Harris Beach and its subsidiaries provide a full range of legal and professional services for clients across New York state, as well as nationally and internationally. Harris Beach is among the country’s top law firms as ranked by The National Law Journal and is among the BTI Elite law firms based on in-depth interviews of more than 600 corporate counsel at the world’s largest and most influential companies. Our clients include Fortune 100 corporations, privately-held companies, emerging businesses, public sector entities, not-for-profit organizations and individuals. Principal industries we represent include education, energy, financial, food and beverage, health care, insurance, manufacturing, medical and life sciences, real estate developers, and state and local governments and authorities.

Industry Teams
Automotive and Vehicle Dealerships
Blockchain and Digital Assets 
Cannabis
Construction and Surety
Educational Institutions Higher Ed
Educational Institutions K-12
EMS and Fire Protection Providers
Energy
Financial Institutions and Capital Markets
Food and Beverage
Health Care
Industrial and Consumer Manufacturing
Medical and Life Sciences
Municipalities and Local Agencies
Nanotechnology
Photonics
Racing and Gaming
Real Estate Developers
Science and Technology
Telecommunications and Media
Unmanned Aircraft Systems
USA Collegiate Sports
Veterinary Medicine

Practices
Alternative Dispute Resolution
Appellate
Business and Commercial Litigation
Collection Law
Commercial Real Estate
Corporate
Cybersecurity Protection and Response
Diversity Compliance
E-Discovery (e-infoSM)
Employee Benefits
Employment Litigation
Environmental Law
Environmental, Social and Governance (ESG)
Financial Restructuring, Bankruptcy and Creditors’ Rights
Government Compliance and Investigations
Health Law
Immigration Law
Insurance Coverage
Intellectual Property Law
International Trade Law
Internet Law
Labor and Employment Law
Mass Torts and Industry-Wide Litigation
New Markets Tax Credit
Patent, Trademark and Copyright Law
Product Liability and Comprehensive General Liability
Public Finance and Economic Development
Real Property Valuation Litigation
Residential Real Estate
Tax Law
White Collar Crime
Wills, Trusts and Estates

Consulting Services
HB Solutions LLC
Collegiate Sports Compliance
Data Privacy and Cybersecurity
Economic Development and Public Affairs
Educational Institution Assistance
EMRG® (E-Discovery Management Resources Group)
Energy
Health and Human Services
Human Resources
Information Technology
Marketing and Communication Services
Municipal and Local Agency Assistance

HB Cornerstone LLC
Owner Representation
Design Services
Facilities Consulting
Move Management

Caetra.io
CyMetric (Cybersecurity Regulation Compliance Software)

Offices throughout New York:

Albany
677 Broadway
Albany, NY 12207
518-427-9700

Buffalo
726 Exchange Street
Buffalo, NY 14210
716-200-5050

Ithaca
119 East Seneca Street
Ithaca, NY 14850
607-273-6444

Long Island
333 Earle Ovington Boulevard
Uniondale, NY 11553
516-880-8484

New York City
100 Wall Street
New York, NY 10005
212-687-0100

Rochester
99 Garnsey Road
Pittsford, NY 14534
585-419-8800

Saratoga Springs
513 Broadway
Saratoga Springs, NY 12866
518-587-0551

Syracuse
333 West Washington Street
Syracuse, NY 13202
315-423-7100

White Plains
445 Hamilton Avenue
White Plains, NY 10601
914-683-1200

Offices also in:

New Haven, CT
195 Church Street
New Haven, CT 06510
203-784-3159

Newark, NJ
One Gateway Center
Newark, NJ 07102
973-848-1244

Washington, DC
800-685-1429

Attorney Advertising. Prior results do not guarantee a similar outcome.
© 2022 Harris Beach PLLC

Content current as of March 23, 2023 1:51 pm
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