New York and Washington Partner John Barrie will co-present a webinar, “S Corp Redemptions: Characterization, Tax Consequences Post-Tax Reform, Application of Sections 302 and 301,” on Dec. 19. This webinar will provide tax counsel and advisers with guidelines for navigating the tax rules that apply to the redemption of S corporation interests.
Barrie will discuss characterization as a sale or exchange versus distribution, tax consequences associated with such transactions under the new tax law, application of Sections 302 and 301, and available planning techniques to structure transactions and avoid unintended tax liability.
Barrie’s practice at Bryan Cave Leighton Paisner focuses solely in the areas of federal and state tax controversy and transactional matters. He regularly represents individuals and business entities in federal and state tax controversy matters, including before IRS Appeals Offices, the United States Tax Court, United States Court of Federal Claims, United States District Courts and in various state courts in state tax matters. Tax litigation and tax controversy matters have included valuation issues (valuation of art work, easements, closely held businesses), excise tax issues, summons enforcement, offshore voluntary disclosure, transfer pricing, as well as various technical code section interpretation and documentation issues.