Professional Activities
Philadelphia Bar Association, past Chair (2000-2001), Tax Section; past Chair, Tax Section State and Local Tax Committee (2005-2006)
American College of Tax Counsel, elected member
Mayor's Task Force on Tax Policy & Economic Competitiveness, appointee of Philadelphia Mayor Michael Nutter, 2009
Philadelphia Tax Supper Club, past President
Recognition & Accomplishments
Chambers USA, tax law, (Pennsylvania), 2016-2020
The Best Lawyers in America, tax law, 2005-2021; "Lawyer of the Year," Tax Law (Philadelphia), 2020
Selected Publications
Co-author, "IRS Confirms Taxpayers Cannot Deduct Expenses Paid With PPP Loans If Forgiveness Is Reasonably Expected," Ballard Spahr alert, November 23, 2020
Co-author, "Court Reverses Philadelphia's 2018 Assessment of Many Commercial Real Properties," Ballard Spahr alert, July 23, 2019
Co-author, "Pennsylvania 2019 Tax Bill Adds Opportunity Zone Conformity for Personal Income Tax, Adopts New Sales Tax Provisions, and Amends Other Tax and Credit Provisions," Ballard Spahr alert, July 16, 2019
Co-author, "Update on Qualified Opportunity Zones: First Set of Guidance Issued," Ballard Spahr alert, October 26, 2018
Co-author, "IRS Designates Remaining Qualified Opportunity Zones," Ballard Spahr alert, June 18, 2018
Co-author, "IRS Announces First Wave of Opportunity Zone Designations," Ballard Sphar alert, April 24, 2018
Co-author, "Deadline Approaches for Phila. Tax Appeals – Increased Assessments & Potential for School District Appeals," Ballard Spahr alert, September 11, 2017
Co-author, "Payments to LLC Members Subject to Unemployment Compensation Tax," Ballard Spahr alert, October 28, 2015
"Choice of Entity in Pennsylvania," Ballard Spahr online article, August 2012
Co-author, "Disregarded Entities Are Now Responsible for Their Own Employment Taxes," Practical U.S./Domestic Tax Strategies, WorldTrade Executive, Inc., July 2009
Co-author, "Tax Shelter Disclosure and List Maintenance Rules," The Practical Tax Lawyer, Vol. 19, No. 3, 2005
Co-author, "The REIT Transaction: Strategies and Hints (An Update)," ALI-ABA, 2003
Selected Speaking Engagements
Panelist, "Qualified Opportunity Zones," Ballard Spahr webinar, Philadelphia, May 22, 2019
Panelist, "Deconstructing the Opportunity Zones incentive (OZ) – an A to Z guide," iGlobal Forum's Opportunity Zones Investments Dealmakers Meeting, February 21, 2019
Panelist, "Structuring Investment Funds for Qualified Opportunity Zones: Maximizing Tax Benefits and Preserving Flexibility," Strafford webinar, December 19, 2018
Panelist, "In the Zone: CRE Investment in Qualified Opportunity Zones," CREFC Annual Los Angeles Symposium 2018, November 28, 2018
Panelist, "Qualified Opportunity Zones," Ballard Spahr webinar, Philadelphia, November 1, 2018
Panelist, "Qualified Opportunity Zones," Ballard Spahr webinar, Philadelphia, July 25, 2018
"Realty Transfer Tax Update," Pennsylvania Bar Institute, March 1, 2018
"Strategies for Real Estate Taxation: Are You Using the Whole Toolbox to Maximize your Investment?" Marcum Commercial Real Estate Summit, October 25, 2017
"Cashing in on New Tangible Property Regulations," Ballard Spahr breakfast briefing, November 12, 2014
"What You Don't Know Might Bite You: The Tax Consequences of Debt Restructuring," Ballard Spahr, Commerce Real Estate Solutions, and Wisan, Smith, Racker & Prescott presentation, January 12, 2012
"Independent Contractor v. Employee; Repercussions of Misclassification," Pennsylvania Bar Institute, February 2011
"Dancing with the Distressed Debt Tax Devil – The (Too) Slow Waltz and the (Taxing) Tango: Legal and Practical Implications To Consider when Addressing Debt," ICSC, November 2010
"State and Local Tax Update," Philadelphia Tax Conference, November 2010
"Reporting Uncertain Tax Positions," Pennsylvania Bar Institute, August 2010
"Distressed Commercial Mortgage Loan Workouts," Pennsylvania Bar Institute, June 2010
"Pennsylvania and Philadelphia Tax Amnesty," Pennsylvania Bar Institute, March 2010
"Hot Issues – Philadelphia Business Taxes," Pennsylvania Bar Institute, August 2009
"Troubled Debt and Workouts," Ballard Breakfast Briefing, June 4, 2009
"Tax Aspects of Workouts," Pennsylvania Bar Institute, May 2009, November 2010
"Advanced – Pennsylvania and Philadelphia Realty Transfer Tax Update," Pennsylvania Bar Institute, March 2009
"Tax Aspects of Workouts," NAREIT, March 2009
"Basic – Pennsylvania Realty Transfer Tax," Pennsylvania Bar Institute, January 2009
"Pennsylvania and Philadelphia Realty Transfer Tax Update," Pennsylvania Bar Institute, January and June 2009
"Protecting Your Client, Protecting Yourself – Operating a Tax Practice under Pennsylvania & Federal Rules," December 2008
"Update on State and Local Taxes Including Pennsylvania," Philadelphia Tax Conference, 2006-2008
"Modern Real Estate Transactions," Tax–ALI-ABA, 2004-2007