Alan J. Landzberg
Alan's practice emphasizes dealing with tax considerations in business transactions, including those involving both real estate and partnerships. He has experience structuring transactions and entities (e.g., C corporations, S corporations, partnerships, limited partnerships and limited liability companies) to achieve tax and economic advantages that are consistent with the goals of clients. He has structured tax-free exchanges of real property and various types of corporate liquidations and tax-free reorganizations. He also provides general tax advice to the transportation industry.
Mr. Landzberg has represented clients before all levels of the Internal Revenue Service (IRS) and has submitted protests, requests for installment plans and offers in compromise in connection with such representation. He has also filed petitions to and motions with the United States Tax Court and submitted requests for private letter rulings to the IRS.
He has formed, expanded and regularly works with numerous tax-exempt entities. He advises with regard to numerous matters that may impact on the entities' tax-exempt status, as well as to avoid or minimize exposures to unrelated business taxable income (UBTI) and various special taxes and penalties. Mr. Landzberg's practice focuses on charitable tax-exempt organizations and also includes various non-charitable tax-exempt organizations, including social welfare organizations and business leagues. He has also participated on panels with other tax professionals that provided seminars regarding tax-exempt matters. In addition, he actively represents tax-exempt investors and funds with tax-exempt participants in structuring limited liability companies, including with regard to compliance with the "fractions rule" and "substantial economic effect" allocation rules, as well as using alternative structures.
Mr. Landzberg regularly deals with compensation matters and has established qualified and non-qualified employee benefit plans, including rabbi trusts, stock option plans, phantom stock plans and restricted stock (and other equity interest) plans (under Code Section 83). In addition, he has served as tax counsel in connection with various lobbying activities in the United States Congress, including the successful lobbying for transitional rules for pledged installment notes (Section 6031 of the Technical and Miscellaneous Revenue Act of 1988).
State & Local Tax Matters
Mr. Landzberg's practice includes planning and representing clients with regard to many state and local taxes, including individual and corporate income taxes, NYS and NYC real property transfer taxes, NYC commercial rent tax, cigarette and other tobacco taxes and other specialty taxes. In addition, he has worked with clients to benefit from certain state tax credit programs. He has also handled state and local tax controversies.
Mr. Landzberg is active in structuring and dealing with international transactions. He regularly represents U.S. business entities seeking to do business abroad and foreign business entities seeking to do business in the U.S. Similarly, he deals with U.S. persons investing abroad and foreign persons investing in the U.S. In connection with such representation, Mr. Landzberg frequently works with U.S. foreign taxation rules, the Foreign Investment in Real Property Tax Act (FIRPTA), FIRPTA exceptions and withholding, U.S. withholding on foreign businesses and investors and numerous U.S tax treaty matters. He regularly coordinates with the client's foreign tax advisors to maximize all tax aspects of the transaction or structure.
Memberships, Speaking & Writing
Mr. Landzberg has participated on panels providing seminars on tax ethics to bar association groups. He is a member of the Section on Tax Law of the New York State Bar Association, and has prepared materials and conducted tax seminars for bar associations, private seminar providers, various clients and law firms. Mr. Landzberg is a member of the New York City Tax Club, an organization comprised of experienced tax professionals and tax professors. He has also written tax newsletters for attorneys and clients regarding current tax developments.
ALAN J. LANDZBERG
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New York, NY