Tax

Although tax liability can be significant, it can be limited substantially through careful structuring of entities, business transactions and employee-benefit arrangements.
 
Combining a nuanced understanding of the complex and ever-changing tax laws with creativity, Best Best & Krieger LLP tax attorneys provide pragmatic advice to clients to help structure their businesses, compensation arrangements, benefit programs and transactions to limit their tax exposure and avoid tax disputes. BB&K tax attorneys represent individuals, businesses, nonprofits and public agencies regarding tax-related issues in courts at all levels, before the IRS and other regulatory authorities, and at the negotiating table.
 
Tax Litigation and Controversy
Our tax attorneys have decades of experience resolving tax challenges with a primary focus on employment taxes affecting compensation and benefit arrangements.
 
We regularly handle payroll tax audits of both private employers and public agencies, and tax-exempt employee benefits and retirement plans and arrangements (including appeals of adverse IRS and ERISA determinations). We approach audits in a cooperative manner rather than taking a confrontational approach when dealing with taxing authorities. As a result, BB&K has developed a favorable reputation with field auditors, giving us an advantage in successfully resolving issues for our clients.
 
BB&K attorneys have represented clients before virtually every federal and California tax authority — the IRS, the Franchise Tax Board, the Board of Equalization, the Employment Development Department and the County Assessor’s office — from initial audit through final appeal.
 
Tax-Exempt Nonprofit Organizations
BB&K tax attorneys advise on all aspects of organization and operation of nonprofit corporations and tax-exempt organizations. Well-versed in the corporate, tax and government laws affecting nonprofit organizations, we assist with organizational documents and tax-exempt applications, ensuring compliance with corporation and tax codes (and governing laws for public clients). We also counsel clients on statutory and regulatory compliance matters, satisfying public support tests, minimizing unrelated business taxable-income activities, avoiding conflicts of interest, and discharging fiduciary obligations.
 
Tax Transactions and Consulting
BB&K tax attorneys analyze, structure and implement numerous business formations, transactions, combinations, liquidations and financing arrangements.
 
We provide tax counsel on business entity formation and incorporation, corporation-shareholder transactions, debt and equity financings, employee stock option plans , retirement benefits and other compensation arrangements, and business reorganizations, as well as alternatives to entity liquidation and dissolution.

Areas of Focus: Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation
Areas of Focus: Employee Benefits & Executive Compensation | Pension Benefits | Private Representation: Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation | Retiree Health & Other Post-Employment Benefits | Tax
Areas of Focus: Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation
Areas of Focus: Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation | Tax
Areas of Focus: Business | Employee Benefits & Executive Compensation | Labor & Employment | Public Agency Labor & Employment | Tax | Trusts & Estates
BB&K on 2019 Nor. Cal. Super Lawyers and Rising Stars Lists
Press Releases Jul 02, 2019

BB&K on 2019 Nor. Cal. Super Lawyers and Rising Stars Lists

Annual List Acknowledges Attorneys for Professional Achievements

Event May 21, 2019

Special District Revenue Trials and Trends

California Special Districts Association

BB&K Partner Isabel Safie Helps the San Bernardino County Spelling Bee Buzz On
BB&K In the News Apr 25, 2019

BB&K Partner Isabel Safie Helps the San Bernardino County Spelling Bee Buzz On

Watch How the Bee Came to Be in a Public Television Documentary

Event Mar 07, 2018

Special Taxes by Initiative

California Legislative Hearing

Five Attorneys Named to Partnership
Press Releases Jan 02, 2018

Five Attorneys Named to Partnership

BB&K Announces Promotions

Event Jun 19, 2017

CalPERS Pension Liabilities: Trends, Budget Considerations, and Planning for the Future

Webinar with KPMG Advisory Institute

Authored Articles & Publications Feb 01, 2017

New Markets Tax Credits – the Best Kept Secret in Financing Public Projects

By Ruben Duran

Is Tax Law the Most Efficient Way to Promote Sustainable Energy?
Authored Articles & Publications Jan 17, 2017

Is Tax Law the Most Efficient Way to Promote Sustainable Energy?

Ryan Baron, Of Counsel, Answers in Tax Notes

Event Oct 06, 2016

Ensuring the Financial Health of Your Utility After California's Historic Drought

Rate Workshop Hosted by Raftelis Financial Consultants, Inc.

New Legislation Impacts Special Parcel Taxes, Community Facilities Districts, and Notices for Property-Related Fees
Legal Alerts Sep 22, 2016

New Legislation Impacts Special Parcel Taxes, Community Facilities Districts, and Notices for Property-Related Fees

Public Agencies Must Comply Beginning Jan. 1

Cities Mull Means to Smoke Out Tax Revenue from Recreational Weed
BB&K In the News Sep 12, 2016

Cities Mull Means to Smoke Out Tax Revenue from Recreational Weed

BB&K Partner Jeffrey Dunn Speaks with L.A. Business Journal on Prop. 64

Bill Addresses Excessive Water Use by Some California Urban Retail Water Purveyors
Legal Alerts Sep 12, 2016

Bill Addresses Excessive Water Use by Some California Urban Retail Water Purveyors

Tiered Water Rates and Surcharges Among Tools Agencies Can Use During Water Shortages

California State Water Board Releases Revised Drinking Water Fee Regulations
Legal Alerts Jul 20, 2016

California State Water Board Releases Revised Drinking Water Fee Regulations

Public Comments Due July 29th

Event May 20, 2016

Rate Setting & District Finances

Ninth Annual OC Water Summit

Event May 04, 2016

Adopting Conservation-Based Water Rates That Meet Proposition 218 Requirements

League of California Cities' City Attorney Spring Conference

Event Apr 26, 2016

Funding Stormwater Services Under Proposition 218

California Water Environment Association Conference

California State Water Board Releases Proposed Text of Emergency Water Conservation Regulation
Legal Alerts Jan 20, 2016

California State Water Board Releases Proposed Text of Emergency Water Conservation Regulation

Public Comments Due Jan. 28

Authored Articles & Publications Oct 04, 2015

Best in Law: Tax Ruling Confirms Protocol on Job-Related Judgments

BB&K Attorney Katrina Veldkamp Writes on Newly Decided Case That Gives California Employers Clear Guidance on Taxation of Employment-Related Settlements and Judgments

California Supreme Court Denies Requests to Depublish San Juan Capistrano Case
Legal Alerts Jul 23, 2015

California Supreme Court Denies Requests to Depublish San Juan Capistrano Case

Action Means the Closely Watched Tiered Water Rate Case Is Final

Tough Mandatory Water Restrictions of up to 36 Percent Retained in Draft Emergency Drought Regulation for California
Legal Alerts Apr 29, 2015

Tough Mandatory Water Restrictions of up to 36 Percent Retained in Draft Emergency Drought Regulation for California

State Water Resources Control Board Cites Need to Avoid Potential “Catastrophic Impacts”

California Water Suppliers Facing Historic Mandatory Restrictions on Water Usage
Legal Alerts Apr 02, 2015

California Water Suppliers Facing Historic Mandatory Restrictions on Water Usage

Governor’s Goal: 25 Percent Statewide Water Savings

Best in Law: Employers need to heed Obamacare Reporting Rules
Authored Articles & Publications Mar 22, 2015

Best in Law: Employers need to heed Obamacare Reporting Rules

BB&K Partner Isabel Safie Writes About Obligations and Penalties Under the ACA for Employers in The Press-Enterprise

Charitable Hospital Organizations and the Affordable Care Act
Legal Alerts Mar 06, 2015

Charitable Hospital Organizations and the Affordable Care Act

Final Regulations Provide Guidance on Compliance with Complex Requirements

Court Strikes Down Surcharge on Utility Users Imposed Under a Franchise Agreement
Legal Alerts Mar 03, 2015

Court Strikes Down Surcharge on Utility Users Imposed Under a Franchise Agreement

Surcharge Collected for General Revenue Purposes Under a Franchise Agreement must be Approved by Voters

Congress Passes Tax Increase Prevention Act of 2014 and Retroactively Extends Tax Relief Provisions
Legal Alerts Dec 22, 2014

Congress Passes Tax Increase Prevention Act of 2014 and Retroactively Extends Tax Relief Provisions

Welcome Tax Relief Provided to Individuals and Businesses Extended through Calendar Year 2014

Authored Articles & Publications Nov 05, 2014

A Taxing Problem: How to Regulate Online Vacation Rental Marketplaces

By William J. Priest

Videos Feb 20, 2014

[Video] Tax Traps of Employment Documents

By Isabel C. Safie

Videos Jan 13, 2014

[Video] Implications of IRS’ Definition of Governmental Plan Status

By Isabel C. Safie

Authored Articles & Publications Jan 04, 2013

Keeping PACE with Energy Efficiency Demand in California

By Warren B. Diven