Overview
NATHAN HAS A BROAD TAX AND BUSINESS PRACTICE.
Nathan is a partner in the Tax, Trusts and Estates practice group. He has a broad tax and business practice, including advising on income tax planning for businesses and individuals, advising on structuring and forming business and investment entities, including the design of complex governance and economic structures, advising on succession planning for privately-held businesses and investment entities, representation of taxpayers in federal and state tax controversies, with a special focus on estate and gift tax valuation controversies, and advising on tax issues in mergers, acquisitions, and executive compensation, particularly in the context of partnerships and limited liability companies.
Education & Admissions
University of Florida Levin College of Law (LL.M., Taxation, 1998)
University of Iowa College of Law (J.D., 1997), with high distinction
Articles Editor, Iowa Law Review
Order of the Coif
University of Northern Colorado (B.A., History and Legal Studies, 1994), summa cum laude
Admissions
- Minnesota
Experience
Client Achievements
Representative Work
Partnerships, LLCs, and Joint Ventures
- Advising on tax and entity structuring issues in the formation of real estate partnerships, including partnerships holding raw land for development and for the construction and operation of commercial, office, retail, and professional buildings, hotels, and senior and multi-family housing.
- Advising clients on the formation of investment partnerships and limited liability companies, including entities holding diversified publicly traded stock portfolios with complex hedge-fund type accounting provisions, private equity, aircraft, and debt instruments.
- Advising clients on estate and gift tax, structuring, and valuation issues in the formation of family partnerships and LLCs that hold a variety of family business, real property, and investment assets.
- Advising clients on transactional tax issues relating to the acquisition, disposition, and liquidation of entities taxed as partnerships, S corporations, or disregarded entities.
- Advising clients on equity compensation and equity compensation alternatives in partnerships and LLCs.
- Representing clients in the structuring and drafting of partnership, LLC, and joint venture agreements and related documentation.
Tax Controversies
- Representing individuals, estates, and business entities in a wide variety of federal and state tax controversies, including examinations, administrative appeals, litigation, and collections.
- Representing taxpayers in estate and gift tax controversies, particularly those involving valuation issues.
Transactional Tax Advice
- Advising on a variety of transactional tax issues in mergers and acquisitions.
Business Succession and Estate Planning
- Working regularly and in close contact with high net worth families and family offices to advise on a variety of income, estate, and gift tax issues, as well as a wide variety of other contractual and legal issues.
- Advising clients on the structuring and implementation of recapitalizations and redemptions to achieve business succession, estate planning, and estate tax liquidity goals.
- Advising clients on corporate governance issues and drafting shareholder agreements, shareholder voting agreements, voting trusts, buy-sell agreements, restrictions on transfer, and other succession planning documents.
News & Resources
Articles
News & Press Mentions
Events & Speaking Engagements
Industries & Practices
Banking & Financial Institutions
Explore This Practice View client achievements related to this practice View resources related to this practiceHealthcare & Life Sciences
Explore This Practice View client achievements related to this practice View resources related to this practiceTax Controversy & Litigation
Explore This Practice View client achievements related to this practice View resources related to this practice- Banking & Financial Institutions
- Closely Held Businesses
- Construction Litigation
- Healthcare & Life Sciences
- Private Equity
- Tax
- Tax Controversy & Litigation