"The business environment and continuing complexity of the tax laws have expanded
the role of the business and tax lawyer from a somewhat narrowly focused specialist
to that of a business consultant. The Internal Revenue Code has such a significant
financial impact on so many aspects of a business or personal transaction, that
it is more important than ever to have a clear understanding of the provisions of
the Code which can turn potential tax pitfalls into tax planning opportunities."
Jeff is a founding member of the firm and a member of the management committee. His specialties include structuring and negotiating complex business transactions, tax and estate planning for business owners and high net worth families, and succession planning for closely held businesses. Earlier in his career, Jeff practiced as a certified public accountant with Arthur Andersen & Co in Chicago, IL.
- Massachusetts Bar
- United States Court of Appeals, First Circuit
United States Tax Court
- Named Massachusetts Super Lawyer for 2016 by Boston Magazine
- 2016 U.S. News Best Lawyer for Tax Law
- Named a Massachusetts Super Lawyer
by Boston Magazine, 2004-2015.
- Voted one of the Top 100 Lawyers in Massachusetts for work with closely held businesses.
- Selected for inclusion in Best Lawyers in America for Tax Law.
- Selected by Martindale-Hubbell as a Top Rated Lawyer in Trust and Estates.
- AV Peer Review Rated
- Certified Public Accountant (Illinois 1979-1983).
- Obtained a favorable private letter ruling from the Internal Revenue Service for the tax free division of a $100M manufacturing company between two families comprised of third, fourth and fifth generation stockholders.
- Implemented personal estate plan for high net worth business owner utilizing estate tax minimization and asset protection strategies.
- Drafted limited liability company operating agreement with multiple classes of share ownership for founders, investors and key employees.
- Advised the owners of a regional health care company on strategies for structuring the sale of the business to minimize the income taxes paid by the owners.
- Advised the owners of a professional services business on tax and business reorganization strategies prior to admission of private equity investors.
- Integrated a family’s estate plan with the intra-family sale of a second generation construction business to the next generation.
- Drafted Delaware Asset Protection Trust for entrepreneur engaged in high risk business ventures.
- Drafted estate plan with asset protection strategies for surviving spouse and children of deceased business owner.
- Negotiated LLC/joint venture cash distribution and profit & loss allocation waterfall in $80 million roll-up of specialty media company.
- Drafted shareholder (buy-sell) agreement between two business owners allowing either owner to purchase the stock of the other upon termination of employment or death, and preventing voluntary or involuntary transfers of stock to third parties.
- Formulated estate planning and business succession strategy for family owned construction company, including pre-planned sale of business to key executives and utilization of estate tax minimization, probate avoidance, and asset protection techniques for surviving spouse and children.
Teaching and Seminars
- New England School of Law – Former Adjunct Professor of Law in Advanced Corporate Taxation and Business Planning
- Suffolk University Law School — Former Lecturer on Estate Taxation
- Selling Your Business – A Legal Perspective
- Estate Planning Update / Practical Applications
- Estate Planning for Corporate Executives
- Passing the Family Business to the Next Generation
- Tax Planning for SERP Benefits
- GRITs, GRATs, CRATs, CRUTs and QPRTs
- Executive Compensation Techniques
- Buy-Sell Agreements for Corporations
- Split Dollar Life Insurance Techniques
- B.B.A., University of Notre Dame
- J.D., cum laude, New England School of Law
Non-Qualified Plans for Family
Businesses, FBA Webinar
Quoted: "How To Write Your First Estate Plan," Forbes.com
Quoted: "Mass. banks: Financing ‘doom and gloom’ not true,"
Boston Business Journal
New Rules Accelerate Taxation of Deferred Compensation, Massachusetts Lawyers Weekly
Estate Planning for Family Owned Businesses, MCLE
New Tax Strategy Can Eliminate 10.5% Financial Institution Excise Tax
Buy-Sell Agreements for Shareholders, Boston Business Journal
Limited Liability Companies—The Entity of Choice in Massachusetts, National
Family Limited Partnerships and Limited Liability Companies in Massachusetts, National
Estate Planning 101—Wills, Trusts and Estate Tax Planning, LIFENOTES
The New Massachusetts Estate Tax
Estate Planning, Medicaid Planning & Long Term Care, LIFENOTES
S Corporations are Becoming More Appealing Vehicles for Leveraged Investments, Small