Clients


real estate

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

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

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

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

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

high tech

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

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

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

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

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

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