A deep and diverse practice focused on maximizing tax efficiencies and minimizing tax risks for clients nationally and internationally.


With lawyers who are recognized globally as leading practitioners in the field, our team advises clients on the tax implications of domestic and international transactions, including mergers, acquisitions, financings, investments, joint ventures and restructurings. Widely known for our work with tax-exempt organizations, we advise such clients on an array of issues presented by their tax-exempt status. We also represent clients in seeking favorable guidance and rulings from the IRS and state tax authorities, and defend them in tax litigation and audits. In addition, we counsel clients in every industry on the design of executive compensation arrangements and on compensation and benefits issues in general.

Wethly, Kimberly B.

Kimberly B. Wethly

Chair, Tax Practice Group

+1 617 526 6481 (t)

kim.wethly@wilmerhale.com

Burke, Robert D.

Robert D. Burke

Partner

+1 617 526 6470 (t)

robert.burke@wilmerhale.com

Kilgore, R. Scott

R. Scott Kilgore

Partner

+1 202 663 6116 (t)

scott.kilgore@wilmerhale.com

Null, Amy A.

Amy A. Null

Partner

+1 617 526 6541 (t)

amy.null@wilmerhale.com

Schnall, Matt

Matthew Schnall

Partner

+1 617 526 6892 (t)

matt.schnall@wilmerhale.com

Wethly, Kimberly B.

Kimberly B. Wethly

Partner

+1 617 526 6481 (t)

kim.wethly@wilmerhale.com

Ritt, Roger M.

Roger M. Ritt

Senior Counsel

+1 617 526 6475 (t)

roger.ritt@wilmerhale.com

Kirschten, Barbara

Barbara L. Kirschten

Special Counsel

+1 202 663 6290 (t)

barbara.kirschten@wilmerhale.com

Experience

Our tax practice encompasses areas including mergers and acquisitions, international and domestic tax planning, compensation and benefits, private equity and hedge funds, federal and state tax controversies and litigation, and tax exempt organizations. Recently, we have:

  • structured US and cross-border mergers and acquisitions involving public and private companies;
  • advised fund sponsors on the off-shore and on-shore structure and operation of private equity and hedge funds for domestic, foreign and tax-exempt investors;
  • assisted with the cross-border restructuring of equity and compensation plans in connection with multi-national companies’ acquisitions of US subsidiaries;
  • defended clients before the IRS regarding tax benefits claimed with respect to offshore investments;
  • advised universities, museums, social welfare organizations and other entities on novel tax issues presented by their nonprofit status; and
  • provided guidance and assistance to public and private companies in drafting and implementing equity compensation plans and other nonqualified incentive compensation arrangements.

Publications & News

View

May 3, 2018

WilmerHale Lawyers and Practices Recognized in 2018 Edition of Chambers USA

Chambers and Partners announced its rankings for the 2018 edition of Chambers USA: America's Leading Lawyers for Business, with WilmerHale listed among the nation's best in 50 practice area categories. Chambers also ranked 95 WilmerHale lawyers as leaders in their respective fields.

April 11, 2018

WilmerHale Counsels Analogic in $1.1B Acquisition by an Affiliate of Altaris Capital Partners

On April 10, 2018, Analogic Corporation, a provider of leading-edge healthcare and security solutions, and Altaris Capital Partners, LLC, a leading private investment firm with expertise in Analogic's end markets, announced that they have entered into a merger agreement under which Analogic will be acquired by Altaris for approximately $1.1 billion on a fully diluted basis.

March 8, 2018

New Partnership Audit Rules in Effect; Partnerships and LLCs Should Consider Changes

A new “centralized partnership audit regime” is now in effect for partnerships, including limited liability companies (LLCs) that are treated as partnerships for tax purposes (which we refer to collectively as “partnerships”). The new regime, which was enacted by the Bipartisan Budget Act of 2015, applies to all partnerships (domestic and foreign) for taxable years beginning after December 31, 2017.

January 13, 2018

Tax Act: New Laws Affecting Tax-Exempt Organizations

The Tax Act contains a number of provisions that significantly affect tax-exempt organizations, in some cases to degrees not seen in decades.

January 12, 2018

Tax Act: Key Issues for Corporate Taxpayers, Including Changes in Rules Related to Net Operating Losses and Interest Deductions

In an effort to be competitive with other nations, the Tax Act provides comprehensive reform of the taxation of corporations.

January 12, 2018

Tax Act: New Opportunity to Defer Income from Certain Private Company Equity Grants

The new Section 83(i) of the tax code, enacted as part of the Tax Act, allows certain private company employees to elect to defer, solely for income tax purposes and for a period of up to five years, the income attributable to stock received upon the exercise of compensatory options or the vesting of restricted stock units (RSUs) on or after January 1, 2018.

January 12, 2018

Tax Act: Taxation of Fringe Benefits After Tax Reform

The Tax Act makes changes to the tax treatment of fringe benefits that impact both employers and employees.

January 12, 2018

Tax Act: Deductibility of Executive Compensation After Tax Reform

Section 162(m) of the tax code generally disallows the deduction of compensation in excess of $1 million paid by a public company to a “covered employee” in any single taxable year. The Tax Act makes the following changes to Section 162(m):

January 12, 2018

Tax Act: Key Issues for Pass-Through Entities, Including the Carried Interest

There are several key issues for pass-through entities related to the Tax Act.

January 12, 2018

Tax Act: Significant International Provisions

A number of international provisions are affected by the Tax Act, including double taxation of overseas earnings, transitional repatriation tax and more.

Recognition

  • Best Lawyers in America - Recognized 107 lawyers, naming nine partners "Lawyer of the Year" in the 2018 edition of its peer-reviewed publication. Tax Partners Richard Andersen, Robert Burke, William Caporizzo, Roger Ritt, Julie Hogan Rodgers, Matthew Schnall and Kim Wethly were also recognized.
  • BTI Consulting Group - Named Kim Wethly to its Client Service All-Stars 2017 list for exhibiting exceptional client service.
  • Chambers USA: America's Leading Lawyers for Business - Recognized our Massachusetts Tax Practice in 2010-2017, praising our practice as having a "highly skilled team of practitioners exhibiting talent across a range of areas,” with one client describing our team as “exceptional.” Chambers USA has individually recognized William Caporizzo, Robert Burke, Roger Ritt, Julie Hogan Rodgers and Matt Schnall as leaders in their field.
  • The Legal 500 United States - Recommended the firm for Tax: US Taxes: Non-Contentious and recognized Richard Andersen, Robert Burke, William Caporizzo, Julie Hogan Rodgers and Kimberly Wethly in its 2017 edition.
  • U.S. News - Best Lawyers® - In the 2010-2017 "Best Law Firms" rankings, our tax law practice was ranked in the first-tier nationally and in Boston, and in the second-tier in New York.
  • Articles published by members of our tax practice address a wide variety of topics, including Internet taxation, executive compensation, employee benefits, international taxation, and state and local taxation.
  • Our tax partners frequently present at conferences sponsored by leading professional organizations in the field. These include the American Bar Association, Boston Bar Association, New York State Bar Association, CompStudy.com, BIO General Counsels Committee, the New England State and Local Tax Forum, the Tax Executive Institute, Inc. and the Venture Capital CFO Symposium..