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The information you obtain at this site is not, nor is it intended to be, legal advice. You should consult an attorney for individual advice regarding your own situation.

As required by United States Treasury Regulations and IRS Circular 230, you are advised that this message and any documents attached hereto (unless otherwise expressly stated in such document) are not intended or written to be used, and cannot be used by you or any person, for the purpose of avoiding penalties that may be imposed under federal tax laws.



Our firm provides a broad range of legal services to our business clients, including business entity formation (such as the organization of limited liability companies, partnerships and corporations) and the tax planning associated with these entities, and advice relating to employer/employee matters, buy-sell arrangements, lease negotiations, e-commerce, mergers and acquisitions, reorganizations, divestitures and other transactional matters. 

Our firm provides sophisticated federal and state tax planning associated with the business and investment transactions entered into by our clients. The contacts that partners of the firm have developed by serving as chairpersons of national, state and local bar associations and other professional organizations well-position us to deal with the IRS and other regulatory bodies and to obtain answers to difficult questions. The firm has special expertise in the tax issues associated with the formation and operation of limited liability companies, partnerships and S corporations. We also represent entities and individual clients before the IRS and in the litigation of tax disputes.

We are very proud of our national reputation with other professionals, such as attorneys, accountants and investment advisors. These professionals routinely pay us the highest compliment by seeking our professional advice and assistance as consultants on their clients’ matters. Through our nationwide tax seminars and numerous speaking engagements, we continue to develop additional relationships. As consultants, our services range from “reading behind” other professionals, to actively working with these professionals and their clients in the planning and implementation of various strategies.

A significant portion of our firm’s practice involves estate and gift tax planning and business succession planning. This area of practice ranges from drafting and implementing the “basic” estate plan, usually involving revocable trusts and “pour-over” wills, to the more sophisticated estate plan, including structuring family limited partnerships, defective grantor trusts, grantor retained annuity trusts, generation-skipping planning, irrevocable life insurance trusts, charitable trusts, qualified personal residence trusts and private foundations.

In addition, our experience in trust and estate administration allows us to assist individual and corporate trustees and executors in implementing the instructions contained in the relevant estate planning documents, while addressing estate tax obligations, trust funding and other administrative matters in a timely and efficient manner.

Our firm represents and administers qualified and non-qualified retirement plans for businesses and individuals. Our services include designing and implementing pension and profit-sharing plans, 401(k) plans, cafeteria plans, deferred compensation programs and other tax-deferred arrangements. We also assist individuals in selecting the form and timing of plan distributions, the designation of plan beneficiaries and the manner in which their retirement plans integrate with their estate plans.

Our firm’s real estate practice includes services relating to acquisitions, sales, development, construction, leasing and financing. We have also structured sophisticated, non-simultaneous like-kind and reverse like-kind exchanges. A real estate transaction will often be a part of a comprehensive business transaction. In that event, our ability to provide business, tax and real estate-oriented legal services forms a complete package of representation.

We believe that disputes should be resolved through litigation only as a last resort. We work with our clients to explore all possible alternatives, including mediation and arbitration, before a decision is made to pursue litigation. If there are no other means to resolve a dispute, we are there with our client, planning and executing a strategy that reflects the client’s needs. A client who chooses to embark on a course of litigation becomes an active participant in the litigation, not merely an interested bystander. The client is kept informed about the progress of the case, the options and details of the litigation strategy to be pursued and the expected costs and benefits of that strategy. In this way, a client can make informed decisions affecting both the outcome and the cost of achieving that result. Our firm is qualified to practice in the state, federal and the United States tax courts.

We pride ourselves on being in the forefront of educating other professionals. Two of our firm’s partners, Chuck Levun and Michael Cohen, develop and present the annual Partnership, LLC & S Corporation Tax Planning Forum®, co-sponsored by CCH, a Wolters Kluwer business, one of the world’s largest legal publishers. Presented since 1987, the Forum is a two-day, intensive tax planning seminar for professionals, offered in eight different locations across the country. Forum participants engage in in-depth discussions with the presenters about recent developments and strategies and leave with up-to-date knowledge of cutting-edge tax and business planning techniques.

In 1996, Chuck Levun and Michael Cohen introduced the annual “Fundamentals of Flow-Through”® Partnership, LLC & S Corporation Tax Seminar, also co-sponsored by CCH. These two-day seminars, which are presented in three locations, are designed for professionals who would like a solid foundation in these essential topics or who just want to brush up on their existing knowledge of these fundamentals.


2016 Forum and Seminar Schedules


2018 Forum XXXII 2018 "Fundamentals of Flow-Through" XXIII