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Holiday Greetings from Larry’s Tax Law

Season's GreetingsIt is hard to believe it, but 2018 is close to an end. We have had a truly interesting year in the world of tax law, the primary impetus of which was the passage of the Tax Cuts and Jobs Act (“TCJA”) late last year.  

During the past twelve months, we have explored several aspects of the TCJA as well as other interesting developments in tax law, including:

2018 was an especially rewarding year in terms of professional development. Apart from an active law practice and maintaining the blog, I was blessed with the opportunity of making additional contributions to the field, including:

    • Presenting "Subchapter S After the TCJA – the Good, the Bad and the Ugly," at NYU's 77th Institute on Federal Taxation in San Diego, CA (November 15, 2018);
    • Presenting "What a Family Law Practitioner Needs to Know About the TCJA," at the Clackamas County Bar Association Fall Conference in Oregon City, OR (November 8, 2018);
    • Presenting "The TCJA – What It May Mean to Your Clients," to the Estate Planning Council of Portland in Portland, OR (November 7, 2018);
    • Presenting "Navigating the Built In Gains Tax for C to S Conversions After the TCJA," at the Oregon Society of Certified Public Accountants (OSCPA) 2018 Northwest Federal Tax Conference in Portland, OR (November 5, 2018);
    • Presenting "Developments in the World of IRC Section 1031 Exchanges, Including the Impact of the TCJA," at the 2018 IRS/Practitioners Forum in Wilsonville, OR (October 31, 2018);
    • Presenting "Subchapter S After the TCJA – the Good, the Bad and the Ugly," at NYU's 77th Institute on Federal Taxation in New York City (October 25, 2018);
    • Authoring "Construction Companies Advised to Enjoy Benefits of Tax Act," published in The Business Tribune (September 4, 2018);
    • Co-authoring "The TCJA and Family Tax Matters Under Federal and Oregon Law," published in State Tax Notes, Volume 89, Number 5 (July 30, 2018);
    • Authoring "The Complete Anatomy of a Qualified Subchapter S Election," published in Practising Law Institute, Corporate Tax Practice Series, Volume 9, Chapter 120C (June 2018);
    • Authoring "Closely Held Businesses: The Built-In Gains Tax Revisited," published by NYU School of Professional Studies (Matthew Bender, May 2018); and
    • Co-authoring "Five Ways the TCJA Will Upend M&A," published in the Portland Business Journal (April 6, 2018)

Road to 20192018 was a stellar year in terms of professional development. Without the support of my family, friends, clients, law colleagues, the tax bar and the accounting community, it would not have been possible. Thank you for your support.

Best wishes to you and your families for a wonderful holiday season and a terrific 2019. I am looking forward to exploring many more interesting tax law developments with you in the coming year.



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Larry J. Brant

Larry J. Brant is a Shareholder and the Chair of the Tax & Benefits practice group at Foster Garvey, a law firm based out of the Pacific Northwest, with offices in Seattle, Washington; Portland, Oregon; Washington, D.C.; New York, New York, Spokane, Washington; Tulsa, Oklahoma; and Beijing, China. Mr. Brant is licensed to practice in Oregon and Washington. His practice focuses on tax, tax controversy and transactions. Mr. Brant is a past Chair of the Oregon State Bar Taxation Section. He was the long-term Chair of the Oregon Tax Institute, and is currently a member of the Board of Directors of the Portland Tax Forum. Mr. Brant has served as an adjunct professor, teaching corporate taxation, at Northwestern School of Law, Lewis and Clark College. He is an Expert Contributor to Thomson Reuters Checkpoint Catalyst. Mr. Brant is a Fellow in the American College of Tax Counsel. He publishes articles on numerous income tax issues, including Taxation of S Corporations, Reasonable Compensation, Circular 230, Worker Classification, IRC § 1031 Exchanges, Choice of Entity, Entity Tax Classification, and State and Local Taxation. Mr. Brant is a frequent lecturer at local, regional and national tax and business conferences for CPAs and attorneys. He was the 2015 Recipient of the Oregon State Bar Tax Section Award of Merit.

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