JERALD DAVID AUGUST

PARTNER, FOX ROTHSCHILD LLP

PUBLICATIONS

2008

“Choice of Entity for Engaging in Business Operations Outside the United States”,
Jerald David August and Ricardo A. Antaramian, Business Entities, (March/April 2008)



2007

“Mergers and Acquisitions Involving S Corporations”- Part 3, Business Entities, (November/December 2007)

“Mergers and Acquisitions Involving S Corporations”, Jerald David August and C. Wells Hall III, 66th New York University Annual Institute on Federal Taxation, (Oct/Nov 2007)

“Recent Revisions to the Tax Return Preparer Rules, Circular 230 and Survey of the Attorney-Client Privilege and Work Product Doctrine in Tax Controversies and Litigation”, New York University Annual Institute on Federal Taxation, (Oct/Nov 2007)

“Choice of Entity for Engaging in Business Operations Outside the United States”, Jerald David August and Ricardo A. Antaramian, 66th New York University Annual Institute on Federal Taxation, (Oct/Nov 2007)

“Proposed Legislation Would Impose Application of the Rules of Subchapter C for Public Offerings of Private Equity Funds”, Business Entities, (July/August 2007)

“Mergers and Acquisitions of S Corporations – Part 2”, Business Entities, (May/June 2007)

“Income Tax Aspects of Forming, Operating, and Exiting FLPs”, Jerald David August and Casey Scott August, Estate Planning, (April 2007)

“Mergers and Acquisitions of S Corporations – Part 1”, Business Entities,(March/April 2007)



2006

“Mergers and Acquisitions Involving S Corporations”, 65th New York University Annual Institute On Federal Taxation, (Oct/Nov. 2006)

“Hedge Funds – Structure, Regulation, and Tax Implications: Part 2. Selected Federal Income Tax Issues”, Business Entities, (Sept/Oct. 2006)

“Hedge Funds – Structure, Regulations, and Tax Implications: Part 1. Structure and Regulation”, Business Entities, (Jul/Aug. 2006)

“The IRS Continues its Section 2036 Assault on Family Limited Partnerships: Part 3”, Business Entities, (May/June 2006)

“The IRS Continues its Section 2036 Assault on Family Limited Partnerships: Part 2”, Business Entities, (Jan/Feb 2006)


2005

“The Impact of Circular 230 and Tax Shelter Reporting and Disclosure Rules on Privately-Held Companies and Their Tax Advisors” 64th New York University Annual Institute on Federal Taxation, (Oct/Nov. 2005)

“The IRS Continues its Section 2036 Assault on Family Limited Partnerships: Part 1”, Business Entities, (Sept/Oct 2005)

“Carol Kulish Harvey Interviewed by Jerald David August’, Business Entities, (Sept/Oct 2005)

“The Regulations of Tax Professionals by the Internal Revenue Service In a Post-Enron World”, The Practical Tax Lawyer (Fall 2005)

“Impact of Circular 230 Regulations on Estate Practitioners”, Estate Planning Review (June 21, 2005)

"Robert E. Panoff Interviewed by Jerald David August," Business Entities, (Jan/Feb 2005)


2004

“Avoiding Tax Malpractice In Advising Owners of Closely-Held Business”, 63rd New York University Annual Institute of Federal Taxation, (Oct/Nov. 2004)

"Reform or Replace Subchapter S: Small Steps Versus Radical Action," Business Entities (Jul/Aug 2004)

"Valuation of Interests 'In Transit' in Family Limited Partnerships: Part III," Business Entities (Jan/Feb 2004)


2003

"Utilization of Formula Clauses as a Technique to Limit Transfer Taxes," 62nd New York University Annual Institute on Federal Taxation (Oct/Nov 2003)

"Valuation of Interests In Transit in Family Limited Partnerships: Part II," Business Entities (Nov/Dec 2003)

"Valuation of Interests In Transit in Family Partnerships: Part I," Business Entities (Sept/Oct 2003)

"Conversions from C to S Status in Light of Pediatric Surgical," Southern Federal Tax Institute, Atlanta, Georgia (Sept 2003)


2002

"Clarifications made by ESBT Final Regulations Demonstrate the Need for More Statutory Changes," Journal of Taxation (August 2002)

"Guy B. Maxfield Interviewed by Jerald David August," Business Entities, (Jul/Aug 2002)

"Richard M. Lipton Interviewed by Jerald David August," Business Entities, (May/June, 2002)

"Jerald David August Interview C. Wells Hall, III," Business Entities, (Jan/Feb 2002)


2001

"Conversions from C to S to C Status," 60th New York University Annual Institute on Federal Taxation (Oct/Nov 2001)

"Converting C Corporations to S Corporations: A Review of Important Planning Issues," Southern Federal Tax Institute, Atlanta, Georgia (October, 2001)

"Prop. Regs. On ESBTs: More Guidance for Family Truss Owning S Stock," Estate Planning (October, 2001)

"Charles H. Egerton Interviewed by Jerald David August," Business Entities (Jul/Aug 2001)

"Jerald David August Interview Donald C. Alexander, Steve Glaze, and William J. Wilkins," Business Entities (Mar/Apr 2001)


2000 and prior years

"Mergers and Acquisitions Involving S Corporations," Jerald David August," 59th New York University Annual Institute on Federal Taxation (Nov/Dec 2000)

"Jerald David August Interviews F. Brook Voght," Business Entities (Nov/Dec 2000)

"Jerald David August Interviews Richard A. Shaw," Business Entities (Sept/Oct 2000)

"Jerald David August Interviews Robert R. Casey," Business Entities (Jul/Aug 2000)

"Recent Decisions Frustrate Service's Efforts to Challenge FLPs", Estate Planning,
(November, 2000)

"Jerald David August Interviews Richard A. Shaw," Business Entities, (Sept/Oct 2000)

"Jerald David August Interviews Robert R. Casey," Business Entities, (Jul/Aug 2000)

"Final Hubert Regs. Fix Boundaries for Deducting Administration Expenses", Estate Planning (June, 2000)

"Recent Decisions Impact Redemption of Stock Incident to Divorce: Must Read -ing for Tax Practitioners", Business Entities (Mar/Apr, 2000)

"Jerald David August Interviews Stefan F. Tucker", Business Entities (Nov/Dec 1999)

"Proposed Regulations After Hubert: New Rules for Administration Expenses," Estate Planning, (May 1999)

"Jerald David August Interviews George K. Yin," Business Entities, (Jan/Feb 1999)

"Tax Court Reverses Prior Stance on Cancellation of Indebtedness Income of an S Corporation," Journal of S Corporation, (Spring, 1999)

"A Planning Guide to the Proposed Regulations of Qualified Subchapter S Subsidiaries," Journal of S Corporation, (Winter 1999)

"The Benefits and Burdens of Subchapter S in a Post Check The Box World," Florida Tax Review, (Fall, 1998)

"Long-Awaited Proposed Regulations on S Corporation Subsidiaries Issued," Journal of Partnership Taxation, (Fall, 1998)

"Proposed Regulations Dealing with Qualified S Corporation Subsidiaries Issued by the Service," Journal of S Corporation, (Fall, 1998)

"Qualified Subchapter S. Subsidiaries: A Tax Planning Guide to the New Law Provision," Journal of S Corporation, (Winter, 1998)

"The Proposed Blockade of C to S Conversions: The Application of Gunboat Diplomacy to Corporate Taxation," Journal of S Corporation, (Fall, 1997)

"LLCs Continue to Enjoy Substantial Advantages Over S Corporations," The Journal of Limited Liability Companies, (Summer, 1997)

"The New World of Controlled Subsidiaries Under Subchapter S," Journal of S Corporation, (Summer, 1997)

"S. Ct. In Hubert Fails to Provide Needed Guidance," Estate Planning, (August, September, 1997)

"Editor's Comment: At Long Last Subchapter S Reform," Journal of S Corporation, (Winter, 1997)

"Stringent Rules for S Corporation Eased by New Law," Estate Planning, (December, 1996)

"Shareholders' Agreements: Estate, Business and Tax Considerations," 55th New York University Annual Institute on Federal Taxation, (Nov/Dec 1996)

"Allocation of S Corporation Tax Items Under Proposed §1377 Regulations," Corporate Tax and Business Planning Review, (June, 1996)

"Deferred Payment of Estate Taxes on Closely Held Business Interests," Journal of S Corporation, (Summer, 1996)

"The BIG Tax Under Section 1374: Blocking the Erosion of Corporate Level Taxation in a Post-General Utilities World (Part II)," Corporate Tax and Business Planning Review (April, 1996)

"The BIG Tax Under Section 1374: Blocking the Erosion of Corporate Level Taxation in a Post General Utilities World (Part I)," Corporate Tax and Business Planning Review, (March, 1996)

"Recent Regulations Clarify Use of QSSTs in Estate Planning," Estate Planning (Mar/Apr 1996)

"Special Transfer Tax Valuation Rules for Interests in Family Enterprises: The Micro-Surgery of Chapter 14," 54th New York University Annual Institute on Federal Taxation (Nov/Dec 1995)

"Subchapter S Corporations," Florida Small Business Practice (Florida Bar CLE, 3d Ed. 1995)

"Artificial Valuation of Closely Held Interests: Sec. 2704," Estate Planning (Nov/Dec 1995)

"Subchapter S Reform Bill Introduced in Congress," Journal of Partnership Taxation, (Fall, 1995)

"The Attorney-Client Privilege and Work-Product Doctrine in Federal Tax Controversies," Journal of Taxation, (October, 1995)

"Planning for Lapsing Rights and Restrictions—The Impact of Section 2704 on Valuation," 6 J.Tax'n 342, (June 1995)

"Recent Cases Complicate Redemptions of Stock Incident to a Divorce," 2 J.Corp.Tax'n 112 (Summer, 1995) Florida Bar (CLE) (1991 and 1985)

"Planning for Lapsing Rights and Restrictions--The Impact of Section 2704 on Valuation," Journal of Taxation (June, 1995)

"Tax Planning For Divorce", 53rd New York University Annual Institute on Taxation
(Oct/Nov 1995)

"Acquisitions Involving S Corporations" 52nd New York University Annual Institute on Federal Taxation (Oct/Nov 1994)

"Service Reverses Prior Ruling Concerning Impact of Guaranties on Estate Planning Issues", J.S. Corp. Tax'n (Summer, 1994)

"Acquisitions Involving S Corporations", So. Calif. Tax. Institute (January, 1994)

"IRS Reverses Prior Ruling on the Impact of Guarantees on the Marital Deduction," 80 J. Tax'n, No. 6 (June 1994)

"Subchapter S Reform Bill Introduced in Congress", 11 J. Part. Tax'n (Spring, 1994)

"Taxable Stock Acquisitions by S Corporations: TAM9245004 Permits Use of Sections 332 and 338", J.S. Corp. Tax'n (Winter, 1994)

"Interview of Senator Bob Dole," 79 J. Tax'n, No. 2 (August, 1993)

"Interview of Senator David Pryor", 78 J. Tax'n, No. 4, (April, 1993)

"Buy-Sell Agreements: Estate, Business & Tax Consequences," 51st New York University Annual Institute on Taxation (Oct/Nov 1993)

"Editor's Comment: New Proposed Regulations Substantially Narrow the Definition of Royalties for Passive Investment Income Purposes Under Subchapter S", 9 J. Part. Tax'n (Fall, 1992)

"Planning Around Contingent Liabilities," 26th Miami Inst. on Estate Planning (1992)

"S Shareholders Must Still Be Wary of At-Risk Rules, Part I and Part II," J. S Corp. Tax'n (Fall 1991) and (Winter 1992)

"LTR 9113009: An Ailing Ruling in Need of a Cure (What is the Proper Diagnosis for
Guarantees)", 54 Tax Notes 2 (January 13, 1992)

"Editor's Comment: The Subchapter S Termination Act?" J.S. Corp. Tax'n (Summer 1991)

"Kinder and Gentler One Class of Stock Rules", 53 Tax Notes No. 6 (November 11, 1991)

"Income in Respect of a Decedent Causes Fewer Problems for S Shareholders Than Partners," 2 S Corp. Tax 4 (Spring 1991)

"Guarantees Have Unexpected Gift Tax and Marital Deduction Consequences in IRS Ruling," 74 J. Tax. 346 (June 1991)

"Planning for GRITS, GRATS and GRUTS Under New Chapter 14," Fla. Bar J.
(November 1991)

"Investors in Leveraged Real Estate Ventures Face Unexpected Estate and Gift Tax Nightmares Under Recent Private Letter Ruling," 7 Tax Management Real Estate Journal (August 1991)

"Impact of Income in Respect of a Decedent for Partnerships and S Corporations," 9 Fla. Bar J. 65 (1990)

"Limited Liability Companies: An Alternative To S Corporations And Partnerships," 7 J. Tax'n Investments 179 (Spring, 1990)

"Application of At-Risk Rules to Subchapter S," J.S. Corp. Tax'n (Winter 1990)

"Use of S Corporations for Real Estate Operations," 1 J.S. Corp. Tax'n 259, (Spring, 1990)

"Basis Traps for Shareholders of S Corporations," 48th New York University Annual Institute on Taxation (Oct/Nov 1989)

"S Corporation as a Joint Venture Partner: Recent Private Letter Rulings Fail to Reveal Scope of Revenue Ruling 77-220," 6 J. Part. Tax (Winter, 1989)

"Recent Tax Court Decisions Offer Double Benefit in Marital Deduction Planning," 16 Estate Planning 322 (November, 1989)

"Is a Business Purpose Required for At-Risk Amounts of Recourse Debt?," 70 J. Tax'n 112 (February, 1989)

"Ongoing Problems and Planning Opportunities With S Corporations," Tulane Tax Institute (Fall, 1988)

"House Technical Corrections Bill and Revenue Act of 1987 Impose Toll Charge For C to S Conversions," 5 J. Part. Tax (Summer, 1988)

"Converting From a C to a S Corporation," 47th New York University Annual Institute on Federal Taxation (Oct/Nov 1988)

"Last Tango With General Utilities: Transitional Relief Corporations Under The Tax Reform Act of 1986," Fla. Bar Journal (February, 1988)

"Application of Passive Activity Loss Rules to S and C Corporations," 5 J. Part. Tax'n (Fall, 1988)

"Drafting Shareholder's Agreements for S Corporations: Buy-Sell Procedures and Liquidated Damages Clauses," 5 J. Part. Tax'n (Spring, 1988)

"Special Considerations in Drafting Buy-Sell Agreements for Shareholders in S Corporations," 5 J. Part. Tax'n (Winter, 1988)

"Conversions of C to S Corporations: Assessing the Impact of the New Built-in Gains Tax on S Corporations," Fla. Bar Journal (January, 1988)

"New Taxable Year Conformity Rules Under Tax Reform: Application on S Corporations," 3 J. Part. Tax'n (Winter 1987)

"Supreme Court Holds Non-Pro Rata Stock Surrenders are Capital Contributions," 66 J. Tax'n (September, 1987)

"Corporate Level Taxes On S Corporations After the Tax Reform Act of 1986," 4 J. Part. Tax'n (Summer, 1987)

"Goods and Services Test for Trade or Business Rejected by Supreme Court," 66 J. Tax'n 298 (May 1987)

"Partnerships and Personal Service Corporations," 4 J. Part. Tax'n (Spring, 1987)

"The Uncertain Status of an S Corporation's Momentary Affiliation With a Subsidiary After Haley Brothers Construction Corp., "4 J. Part. Tax'n (Fall, 1987)

"‘Self Reflections: The Search For Basis For S Shareholder Guarantees of Corporate
Indebtedness,’" 3 J. Part. Tax'n (Fall, 1986)

"Strict Conformity of Taxable Year Rules Imposed on S Corporations, Partnerships and Personal Service Corporations by the Tax Reform Act of 1986," Florida Bar Journal (November, 1986)

"Integrating Subchapter C with Subchapter S After the Subchapter S After the Subchapter S Revision Act," 37 University of Florida Law Review, (February, 1986)

"Navigating the At-Risk Waters After the Tax Reform Act of 1984," 63 TAXES 83
(February, 1985)

"Integrating Subchapter C with Subchapter S After the Subchapter S Revision Act--Part II," 12 Journal of Corporate Taxation 269, (Autumn, 1985)

"Integrating Subchapter C with Subchapter S After the Subchapter S Revision Act—Part III," 12 Journal of Corporate Taxation, (Winter, 1985)

"Integrating Subchapter C with Subchapter S After the Subchapter S Revision Act—Part I," 12 J. of Corp. Tax'n 107 (Summer, 1985)

"Bad Debts," 19th-7th BNA Tax Management Portfolio

"Subchapter S Corporations," Florida Small Business Practice