Business Services

Taxation

The attorneys of Stites & Harbison’s Tax Group assist a variety of clients (corporations, estates, exempt organizations, individuals, limited liability companies, partnerships, trusts and universities) with tax planning and litigation on the federal, state and local levels. The attorneys include a former United States Tax Court law clerk and a former attorney for the Internal Revenue Service’s Office of Chief Counsel (Tax Court). Many of the attorneys have master-of-law degrees in taxation.

The attorneys of Stites & Harbison’s Tax Group routinely serve clients in a range of matters that include:

  • Aircraft Acquisition and Leasing
  • Aircraft Fractional Interests
  • Alternative and Renewable Energy Tax Planning
  • Business Acquisitions
  • Business Contracts
  • Business Formations
  • Business Liquidations
  • Business Mergers
  • Business Planning
  • Business Restructurings
  • Cafeteria Plans
  • Captive Insurance Companies
  • Charitable Contributions
  • Corporate Spin-Offs, Split-Offs and Split-Ups
  • Corporate Tax
  • Divorce Tax Planning
  • Elder Law
  • Employee Benefits
  • Employee Plans Voluntary Compliance Program
  • Employee v. Independent Contractor
  • ERISA (fiduciary, prohibited transactions, etc.)
  • ESOPs
  • Estate & Gift Planning
  • Estate & Gift Tax (including tax return preparation)
  • Executive Compensation
  • Federal Excise Taxes
  • Fiduciary Income Tax Returns (preparation and planning)
  • FIRPTA (foreign investment in US real property)
  • Georgia Income Tax
  • Georgia Sales & Use Tax
  • Georgia Tax Litigation
  • Incentive Stock Options
  • Income Tax Planning
  • Individual Tax
  • Interest Rate Swaps
  • International Tax Planning (Inbound and Outbound)
  • Investment Fund Formation (Structuring, LP or LLC Agreements, PPMs)
  • IRS Appeals
  • IRS Audits
  • IRS Ruling Requests
  • Kentucky Income Tax
  • Kentucky Inheritance Tax
  • Kentucky Retirement System
  • Kentucky Sales & Use Tax
  • Kentucky Tax Litigation
  • LLC Operating Agreements
  • Local Taxes
  • Low-Income Housing Credit
  • Medicaid Planning
  • Multistate Tax
  • New Markets Tax Credits
  • Nonqualified Deferred Compensation
  • Nonqualified Stock Options
  • Partnership Tax
  • Penalty Abatement
  • Pre-Nuptial and Post-Nuptial Agreements
  • Private Foundations
  • Probate (including litigation)
  • Purchase & Sale of Assets
  • Qualified Opportunity Zones
  • Qualified Retirement Plans (401(k) and defined benefit)
  • Regulated Futures Contracts
  • REITs and RICs
  • REMIC Defeasance Tax Opinions
  • Restricted Stock Plans
  • S Corporations
  • Shareholders’ Buy-Sell Agreements
  • State Tax Incentives (including PILOT incentives)
  • Stock Purchase Agreements
  • Stock Redemption Agreements
  • Tax Court Litigation
  • Tax Exempt Organizations (Formation, Exemption Applications, Intermediate Sanctions, and IRS Audits)
  • Taxfree Exchanges (Code Section 1031)
  • Tax Opinions
  • Tax Return Review and Analysis
  • Tax Settlements
  • Tax Treaty Analysis and Planning
  • Tennessee Business Tax
  • Tennessee Franchise and Excise Tax
  • Tennessee Indebtedness Tax
  • Tennessee Miscellaneous Taxes
  • Tennessee Sales & Use Tax
  • Tennessee Tax Litigation
  • Transfer Pricing
  • Trust Administration (including litigation)
  • Trust Agreements
  • Unrelated Business Income Tax
  • Voting Trusts
  • Welfare Benefits (health, disability and life insurance)

_________________________

"Any one may so arrange his affairs that his taxes shall be as low as possible; he is not bound to choose that pattern which will best pay the Treasury; there is not even a patriotic duty to increase one's taxes."

J. Learned Hand, Helvering v. Gregory, 69 F.2d 809, 810 (2d Cir. 1934), citing United States v. Isham, 84 U.S. (17 Wall.) 496, 506, 21 L.Ed 728 (1873).

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Press Releases

Rob Moore Named Stites & Harbison’s Frankfort Office Executive Member

FRANKFORT, Ky.—Stites & Harbison, PLLC attorney Rob Moore has been named Office Executive Member for the Frankfort, Ky., office. He succeeds attorney Mark Overstreet, who has led the office since 1997.

by Stites & Harbison, PLLC April 12, 2022
Client Alerts

Tax Increment Financing – A Developer's Playbook

Jim Seiffert and Jack Seiffert take a look at Tax Increment Financing ("TIF") in this Stites & Harbison Client Alert.

by James C. Seiffert and Jameson M. Seiffert March 15, 2022
Events

2022 Issues for Corporate House Counsel CLE Seminar

Louisville office attorneys Matt Breetz and Brian Cromer will be speakers at the Kentucky Bar Association's 2022 Issues for Corporate House Counsel CLE Seminar on April 12, 2022.

Matthew W. Breetz and Brian A. Cromer February 14, 2022
Client Alerts

Supreme Court Rejects OSHA Vaccine Mandate on Private Employers – Allows CMS Healthcare Mandate for Facilities Receiving Medicare/Medicaid Funds

Holding that “[a]lthough Congress has indisputably given OSHA the power to regulate occupational dangers, it has not given the agency the power to regulate public health more broadly,” in a 6-3 decision the Supreme Court of the United States, on January 13, 2022, issued a stay of OSHA’s Emergency Temporary Standard (“ETS”) on vaccination or testing for employers with 100 or more workers.

by Shannon Antle Hamilton, Calesia Henson, Demetrius O. Holloway, Ashley Owens Hopkins, Robin E. McGuffin, and Robin D. Miller January 14, 2022
Press Releases

Kentucky Super Lawyers Honors 37 Stites & Harbison Attorneys for 2022

LOUISVILLE, Ky.—The 2022 edition of Kentucky Super Lawyers recently honored 37 Stites & Harbison, PLLC attorneys in the Covington, Frankfort, Lexington and Louisville, Ky., offices. The publication named 29 attorneys to the Super Lawyers list and eight attorneys to the Rising Stars list.

by Stites & Harbison, PLLC January 11, 2022
Client Alerts

Here, There, Everywhere! Top 10 Employment and Tax Considerations When Employees Work Remotely

Employment attorney Shannon Antle Hamilton, and Erica Horn, Associate Tax Director at Dean Dorton, discuss the state tax and employment law implications of remote work.

by Shannon Antle Hamilton and Erica Horn, CPA, JD, Dean Dorton December 28, 2021
Press Releases

Mid-South Super Lawyers®, Rising Stars 2021

NASHVILLE, Tenn.—The 2021 edition of Mid-South Super Lawyers recently honored eight Stites & Harbison, PLLC attorneys. Five attorneys were named to the Super Lawyers list and three were named to the Rising Stars list.

by Stites & Harbison, PLLC December 03, 2021
Press Releases

Georgia Trend’s Legal Elite 2021 Honors Bill Joseph

ATLANTA—Georgia Trend magazine has selected Stites & Harbison, PLLC attorney William M. (Bill) Joseph as one of its 2021 Legal Elite in the category of Taxes, Estates & Trusts. This is the eighth time Joseph has earned the Legal Elite honor.

by Stites & Harbison, PLLC December 02, 2021
Press Releases

Stites & Harbison Earns 82 Rankings in 2022 “Best Law Firms” List

U.S. News & World Report and Best Lawyers® have released their 2022 “Best Law Firms” rankings. Stites & Harbison, PLLC’s three National Tier 1 rankings include: Litigation – Construction, Litigation – Real Estate, and Trademark Law. The firm’s overall results include 82 metropolitan rankings in six regions.

by Stites & Harbison, PLLC November 17, 2021
Events

Where the Heck Are You? Employment and Tax Implications Arising from Remote Employees

Date: 12/1/21
Time: 11:00 a.m. - 12:00 p.m.

Webinar

Employment attorney Shannon Hamilton will join Erica Horn (Dean Dorton) for a one-hour webinar discussing the state tax and employment law implications of remote work on December 1, 2021.

Shannon Antle Hamilton November 15, 2021
Client Alerts

Biden Announces Plans to Mandate Vaccination for All Federal Workers and Contractors, Private Employers with 100+ Employees, and Health Care Workers at Medicare/Medicaid Facilities

President Biden has announced plans to reduce the number of unvaccinated Americans by using regulatory and other powers to increase the number of Americans covered by vaccination requirements as COVID-19 cases continue to climb.

by Shannon Antle Hamilton and Ashley Owens Hopkins September 10, 2021
Press Releases

Stites & Harbison, PLLC Lawyers Named to 2022 Best Lawyers® Publications

LOUISVILLE, Ky.—Stites & Harbison, PLLC is pleased to announce that 93 lawyers are included in the 2022 Edition of The Best Lawyers in America©. Since it was first published in 1983, Best Lawyers® has become universally regarded as the definitive guide to legal excellence. Additionally, 11 attorneys are named as “Lawyer of the Year” and 14 attorneys are recognized in “Best Lawyers: Ones to Watch,” which recognizes attorneys early in their careers for outstanding professional excellence in private practice in the United States.

by Stites & Harbison, PLLC September 01, 2021
Client Alerts

Updating Project Financing Options — Post-Pandemic

As the pandemic begins to ease and everyday life is moving toward normalcy, whatever that may be, the pace of the economy’s resurgence, in the words of Federal Reserve Chairman Jerome Powell, “… is about to accelerate much more quickly than anticipated with output approaching its pre-pandemic level.” Capital investment, especially in distressed economic communities, will be needed more now than ever, to enable for-profits and non-profits to start and grow businesses, accelerate job growth, and lessen economic hardships triggered by COVID-19.

by James C. Seiffert and Jameson M. Seiffert July 28, 2021
Press Releases

Stites & Harbison Ranks 3rd on 2021 “Best Places to Work in Kentucky” List

LOUISVILLE, Ky.—Stites & Harbison, PLLC is ranked 3rd in “Best Places to Work in Kentucky” for 2021 in the medium company category. The firm has made the list 15 times.

by Stites & Harbison, PLLC June 28, 2021
Client Alerts

“No Company is Safe” — White House Urges Private Sector to Act Now in Hardening Defenses Against Growing Ransomware Threats

Following the most recent slew of high-profile ransomware attacks, the White House deputy national security adviser for cyber and emerging technology, Anne Neuberger, issued an open letter to the private sector urging action to increase cyber defenses to match the nation’s increasing ransomware threat.

by Sarah Cronan Spurlock June 10, 2021