We use our deep expertise in all aspects of tax law to provide practical solutions to each client’s tax issues and transactional matters. We work with start-ups to established small, middle market and public companies in transactional and tax planning matters. We also work with high net-worth individuals in creating succession plans and exit strategies for their companies. We represent both businesses and individuals before federal and state tax authorities. Our specialized knowledge, is used to assist our clients in forming new companies and joint ventures in various industries and in consulting on or structuring mergers and acquisitions, financing transactions, private equity and venture capital matters and corporate, partnership and joint venture restructuring.
Our attorneys have formal education in tax law, advanced degrees in taxation, and extensive educational or practical experience in related disciplines such as accounting or finance. We have a broad variety of practical work experience in transactional work, tax controversy, tax planning and employee benefits plans, including qualified and non-qualified plans or programs. As a result, we possess the diverse know-how and acumen to help clients across the full spectrum of tax law.
We’re routinely invited to present and write on various topics relating to tax law. We’re also recognized by both Chambers USA and Best Lawyers for our leadership in this field and for our exceptional client work.
- Partnership TaxWe’ve represented developers and investors in structuring real estate joint ventures and partnerships. We have also represented public and private REITs, real estate funds, and investors in structuring and financing transactions with REITs, and UPREIT partnerships. Our experience includes troubled real estate workouts and debt restructurings.
- Corporate TaxWe advise on all tax aspects of formation, mergers and acquisition transactions for both public and private companies, including tax issues involved in the life cycle of a business. We also have substantial expertise in REIT and tax credit financing.
- International TaxWe offer a full range of international tax advice on both outbound and inbound tax issues, including those associated with international merger, acquisition and disposition transactions, cross-border financing transactions and cross-border planning issues. We also routinely advise foreign investors on U.S. real estate investments and U.S. development opportunities.
- Represented multiple clients before the IRS who have failed to report off-shore (non-US) bank accounts and/or assets, utilizing the offshore voluntary disclosure (OVDP) program provided by the IRS, including cases involving the new Streamlined Filing Compliance Procedures and the zero offshore penalty relief.
- Represented a NY manufacturer in securing millions of dollars in NY State Empire Zone tax credits. A NY State Tax Appeals Division matter was settled by stipulation with no change to the clients allowed credits.
- Represented a foreign investor in structuring a joint venture for the $45 million acquisition of limited liability company interests pertaining to a commercial condominium in New York City.
- Provided corporate finance and real estate advice, including a non-consolidation opinion, in connection with the sale of majority equity interest in largest national temperature-controlled warehousing and logistics services company, and related financing.
- Provided corporate governance and SEC disclosure advice for a campus housing REIT, Campus Crest Communities Inc., in connection with a $354 million underwritten initial public offer.
- Provided corporate governance and SEC disclosure advice in connection with the filing and SEC review of a proposed underwritten initial public offer for the largest national temperature-controlled warehousing and logistics services company.
- Represented Sysco Corporation in $500 million registered offering of notes.
- Represented the management of a division of a multi-national public company in successfully acquiring the assets of the division in a “Stalking Horse” Bid in the US Bankruptcy Court in Delaware. After acquiring all of the assets, he represented the company for more than ten years in various corporate matters until he assisted the client in a stock sale of the company to a large public company.
- Served as lead counsel in a “going private” transaction for manufacturing company, Color Imaging Inc., which had more $100 million in revenue at the time.
- Advised a client in the restructuring the debt of more than $150 million on three hotels and worked with the family to bring in appropriate hotel operators for each property. After refinancing and stabilizing their operations (including negotiating new management contracts) he negotiated the sale of the hotels, including one to a Japanese Investment Company. He represented another family in an $800 million leverage buyout of the public company they founded and controlled.
- Represented large industrial manufacturing company in sale of holding company owned by a family and an ESOP; spin-off of all assets except one operating subsidiary. Required sophisticated tax, environmental and retirement plan advice and documentation.
- Advising medical properties real estate investment fund regarding securities law issues and private offerings.
- Negotiated the sale of a multi-state flooring and distribution closely held family business for a family composed of some 20 shareholders covering four generations.
- Property owned by two LLCs as tenants-in-common sold in a deferred swap for two parcels and with financing obtained to enable the acquisition of the two parcels.
- Zero Mile Presents – Music Venue Deal Sounds Sweet for Georgia’s Booming Entertainment Business
- Advanced Medical Pricing Solutions, Inc. – Tax Advice Results in Additional Cash for Selling Shareholders
- SunTrust Banks – AGG Helps Facilitate Loans to Private Equity Firms for M&A Deals
- Synovus – Financing Issues Resolved for Employee Stock Ownership Plan (ESOP)
- Shaky Knees Fest, LLC – Sound Advice on National Events is Music to Promoter’s Ears
News & Insights
- PublicationsIRS Issues Third Warning on Employee Retention Credit ClaimsMarch 7, 2023 | Alerts | Articles | Arnall Golden Gregory LLP
- News29 AGG Practices Recognized in 2023 "Best Law Firms" RankingsNovember 3, 2022 | News Releases | Rankings & Recognition | Arnall Golden Gregory LLP
- NewsAGG Attorney Recognition in The Best Lawyers in America® Increases by More Than 50 Percent in 2023 EditionAugust 18, 2022 | Rankings & Recognition | Arnall Golden Gregory LLP
- Cleburne E. Gregory III
- Damian M. Hovancik