Real Estate, Entities &
Undivided Interests

• Minority ownership interests in real estate holding corporations, general & limited partnerships, LLCs
• Fractional (undivided) interests in real estate, including contractual & statutory TIC interests
• Hotels, motels, resorts, B&Bs, gyms
• Real estate brokerage company
• Debt instruments, notes/deeds of trust/loans

FOR: Estate & gift tax, minority owner buyout, setting a buy-sell agreement price, corporate dissolution, litigation support

Wine & Beverage

• Minority ownership interests
• Wineries – Estate & Negociant
• Vineyard holding entities (partnerships, LLCs)
• Undivided interests in vineyards
• Brands/labels
• Wine bottle manufacturing & distribution
• Soda bottler/distributor

FOR: Transaction advisory, estate & gift tax, minority interest buyout, equity compensation awards, purchase price allocation, Section 2000, litigation support

Finance

• Minority ownership interests
• Annuity brokerage
• Bank credit card processing center
• Carried interests
• Credit scoring systems
• Private equity partnerships
• Venture capital partnerships

FOR: Portfolio valuation, estate & gift tax, 409a (option pricing for tax), 123r (financial reporting)

Service

• Minority ownership interests
• Advertising agency
• Bus company
• Car dealerships (new & used)
• Car wash company
• Consumer marketing focus groups
• Electrical contracting
• Engineering contracting
• Environmental testing labs
• Formalwear rental
• General contractor for fashion retailers
• Health maintenance organization
• Hospital emergency room service
• Insurance third-party administrator
• Linen supply
• Logistics, custom crating and packaging
• Manufacturer’s representative
• Plumbing for large construction projects
• Printing/lithography
• Promotional marketing
• Roofing contractor
• Trucking services

FOR: Estate & gift tax, minority interest buyout, sale of business, 409a (option pricing for tax), litigation

Manufacturing

• Minority ownership interests
• Beverage dispensing equipment
• Canning equipment
• Cargo restraint systems
• Clothing
• Drywall, bricks, concrete blocks, shingles, underground piping
• Envelopes
• Fiber reinforced polymers and advanced composites
• Furniture
• Lighting hardware
• Medical equipment parts
• Non-ferrous alloy casting/forging
• Platinum recovery
• Plywood/particleboard plants
• Promotional products
• Ready mix concrete/concrete block
• Sawmills
• Sporting goods
• Stone for construction – pavers & slate
• Styrofoam boxes
• Toys
• Water purification systems
• Yachts & racing sailboats

FOR: Estate & gift tax, minority interest buyout, 409a (option pricing for tax), 123r (expensing of stock options), purchase price allocation, equity injection, conversion to 501(c)(3), litigation

Technology

• Minority ownership interests
• Innovative medical therapeutics
• Automated warehouse management systems
• Computer frames & housings
• Computer test equipment
• Computer networking software
• Database management software
• High speed rail
• Hot acid pump patent
• In-vitro fertilization clinics
• Library automation software
• Marine navigation electronics
• Microwave transmission gear
• Satellite dishes
• Semiconductor chip set design & manufacturing
• Silicon microstructures
• Social network marketing startup
• Video game designer
• Web site

FOR: Charitable contribution, estate & gift tax, minority interest buyout, Section 2000, 409a (option pricing for tax), 123r (expensing of stock options), purchase price allocation, equity injection, conversion to 501(c)(3), squeeze-out appraisal rights

Wholesale, Retail & Distribution

• Minority ownership interests
• Art wholesale/retail
• Bicycle merchandiser
• Chemical distributor
• Concessionaire at sporting events
• Construction materials wholesale
• Container leasing
• Construction materials retail
• Fine press limited edition books
• Flowers – fresh, dried & supplies
• Furniture retailer
• Gift store
• Kitchen appliances – high end
• Lawn & garden supplies
• Marine electrical equipment
• Molding/lumber/hardware
• Non-ferrous alloy salvage
• Propane wholesale/retail
• Steel service centers

FOR: Sale of business, estate & gift tax, minority interest buyout, equity injection

Food

• Minority ownership interests
• Restaurants (fine dining)
• Pizza chain
• Food broker
• Sandwich shop
• Abattoir
• Fish/poultry wholesalers/distributors
• Grocery store

FOR: Estate & gift tax, minority interest buyout, fraud investigation, divorce, collateral for a loan

Agriculture

• Minority ownership interests
• Dairies & cattle ranches
• Cattle feed supplements
• Feedlots
• Mushroom farms
• Endive farm
• Spice grower/processor
• Organic vegetable farms
• Organic pesticides
• John Deere dealerships
• Tractor engine distributor
• Seed propagation
• Specialty vegetables
• Tomato processor

FOR: Sale of business, succession planning, estate & gift tax, minority interest buyout, equity injection

International

• Mexico: Office/hotel complex
• China: Building materials importer
• China: Privatization of military aircraft plants

FOR: Sale of business, transfer pricing, joint venture fairness opinion

Miscellaneous

• Minority ownership interests
• Gas station chain
• Mortuary
• Nuclear fuels & rare metals
• Oil/gas/mineral exploration
• Tropical hardwood forest/logging
• Women’s music festival

FOR: Estate & gift tax, minority interest buyout, fraud investigation, litigation