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

Nine Stites & Harbison Attorneys Honored by 2022 Mid-South Super Lawyers

NASHVILLE, Tenn.—The 2022 edition of Mid-South Super Lawyers recently honored nine Stites & Harbison, PLLC attorneys. Six attorneys were named to the Super Lawyers list and three were named to the Rising Stars list.

by Stites & Harbison, PLLC December 01, 2022
Press Releases

Stites & Harbison Earns 87 Rankings in 2023 "Best Law Firms" List

LOUISVILLE, Ky.—U.S. News & World Report and Best Lawyers® have released their 2023 “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 87 metropolitan rankings in six regions.

by Stites & Harbison, PLLC November 04, 2022
Press Releases

IFLR1000 Honors Stites & Harbison and James C. Seiffert in 2022

LOUISVILLE, Ky.—IFLR1000 has announced that Stites & Harbison, PLLC and attorney James C. Seiffert have been honored in IFLR1000 United States for 2022. Seiffert is ranked as “highly regarded” in the practice areas of banking and finance as well as corporate and mergers and acquisitions. Stites & Harbison has been ranked Tier 1 in Kentucky for financial and corporate services, ranked Tier 3 in Georgia (US) for restructuring and insolvency and recommended in Tennessee for financial and corporate and real estate services.

by Stites & Harbison, PLLC September 21, 2022
Events

7th Annual Accounting Risk Management Seminar

Date: 10/26/22
Time: 11:45 a.m. - 6:00 p.m.

City Springs Conference Center, 1 Galambos Way, Sandy Springs, GA 30328

Stites & Harbison's Accounting Defense Team will present this Accounting Risk seminar on October 26th at the City Springs Conference Center in Atlanta.

Brian A. Cromer, Matthew A. Gass (Matt), Jeffrey C. Hoffmeyer (Jeff), William M. Joseph (Bill), Johannes S. Kingma (Joe), Shannon M. Sprinkle, and John C. deMoulpied September 21, 2022
Press Releases

Stites & Harbison, PLLC Lawyers Named to 2023 Best Lawyers® Publications

LOUISVILLE, Ky.—Stites & Harbison, PLLC is pleased to announce that 98 of its lawyers are included in the 2023 Edition of The Best Lawyers in America©. Additionally, 11 Stites & Harbison attorneys are named as “Lawyer of the Year” and 19 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 August 18, 2022
Press Releases

Stites & Harbison Welcomes Gentry Collins

LEXINGTON, Ky.—Stites & Harbison, PLLC welcomes attorney Gentry C. Collins to the firm. She joins the Trusts & Estates Service Group and will be based in the firm’s Lexington, Ky., office servicing clients across the Commonwealth.

by Stites & Harbison, PLLC July 11, 2022
Press Releases

Stites & Harbison Attorneys Honored by 2022 Georgia Super Lawyers

ATLANTA—The 2022 edition of Georgia Super Lawyers recently honored four Stites & Harbison, PLLC attorneys based in the firm’s Atlanta office. Of special note, Joe Kingma was named to the Top 100 Georgia Lawyers list for the fifth time.

by Stites & Harbison, PLLC June 01, 2022
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