Practice Areas

Our firm has attorneys licensed in Alabama, Mississippi, Tennessee, Florida and Georgia offering a wide range of services to businesses and individuals. To learn more about services we provide, please click on the links below.

 

Tax and Financing

• Incentives
• New Markets Tax Credits
• Opportunity Zones
• Real Estate Development
• Tax Credits

• Loans
• Leasing
• General Commercial Matters
• Securitization

• Representing franchisors
             • Drafting Franchise Disclosure Documents (“FDDs”)
             • Drafting Franchise Agreements
             • Registering FDDs in every franchise registration state
             • Earnings claims and offerings and terminations
             • Litigation involving franchises and business opportunities
• Representing franchisees
            • Reviewing FDDs and Franchise Agreements
            • Franchise acquisitions
            • Litigation involving franchises and business opportunities
            • Litigation involving franchises

• 1031 Exchanges
• Corporate Income Tax
• Partnership Income Tax
• S Corporations
• Estate and Gift Tax
• Federal, State and International Income Tax Planning
• Federal, State and Local Income Tax Controversies
• Tax-Exempt Entities

• Organization and formation of sophisticated business entities, as well as series and classes thereof, in jurisdictions across the country, including LLCs, L3Cs, GPs, LLPs, LPs, LLLPs, business corporations, nonprofit corporations, public benefit corporations, co-ops, business trusts and unincorporated associations
• Litigation matters involving business entities, such as breach of fiduciary duty claims, general governance issues and merger and sale disputes, and serves as an expert witness in business entity disputes
• Vice-Chair of the American Bar Association Business Law Section’s LLCs, Partnerships and Unincorporated Entities Committee
• Member of the Alabama Law Institute Business Entities Committee, which is responsible for drafting and maintaining all of the business entity statutes in Alabama

• Partnership tax planning, including private
  equity funds
• C Corporations and S Corporations
• Disregarded entities
• Other structures including joint ventures, REITs,
  and cooperatives

• Formation and applications for tax-exempt
  status including:
• IRC § 501(c)(3) (charitable, etc. entities)
• IRC § 501(c)(4) (social welfare organizations)
• IRC § 501(c)(6) (chambers of commerce)
• IRC § 501(c)(7) (clubs)
• IRC § 527 (political action committees)
• Operational issues including public charities,
   private foundations and supporting
   organizations

• High dollar net worth estate tax and income
  tax planning for families, family offices and
  family businesses
• Drafting wills, trusts, ante and post-nuptial
  agreements
• Business succession planning regarding
  transition of family LLCs, partnerships and
  corporations
• Trust reformations and probate controversies
• Conservatorships and Guardianships

• Representing franchisors
             • Drafting Franchise Disclosure                                   Documents (“FDDs”)
             • Drafting Franchise Agreements
             • Registering FDDs in every franchise
               registration state
             • Financial representations and offerings
               and terminations
             • Litigation involving franchises and
               business opportunities
• Representing franchisees
             • Reviewing FDDs and Franchise
               Agreements
             • Franchise acquisitions
             • Litigation involving franchises and
               business opportunities.
            • Litigation involving franchises

• State law and tax structures
• Purchase price allocations of consideration in
  tax efficient manner regarding assets
• Tax free reorganizations under IRC §368
• 1031 exchanges including direct, and three
  party exchanges involving qualified
  intermediaries and qualified accommodating
  owners
• Timber tax transactions
• Conservation easements

• Compensation and deferred compensation
  planning including IRC §83 and IRC§409
• Structuring profits and capital interests in
  entities taxed as partnerships
• Incentive stock option, non-qualified stock
  options, phantom stock, SARs, and
  other compensatory equity grants
• ESOPs

• Inbound and outbound transactions
• Transfer pricing
• Disclosures of foreign accounts to the IRS and
  to FinCen including filing FinCen Form 114
• Structuring of domestic entities for foreign
  clients
• Structuring of foreign entities for domestic
  clients
• Offshore Voluntary Disclosure Program advice
• Withholding and bilateral tax treaty issues.

• Federal and state New Markets Tax Credits
• Historic Tax Credits
• State and local incentive and tax credit
  programs
• Tax issues and tax opinions regarding taxable
  and tax-exempt bonds.

• Federal
           • Income tax controversies from audit to
             Appeals to Tax Court and federal court
           • Offers in compromise and innocent
             spouse claims
          • Excise tax
• State and Local
          • Income tax
          • Sales and use tax
          • Ad valorem tax
          • Excise tax

• Legal opinions
• Tax opinions

• Organization and formation of sophisticated business entities, as well as series and classes thereof, in jurisdictions across the country, including LLCs, L3Cs, GPs, LLPs, LPs, LLLPs, business corporations, nonprofit corporations, public benefit corporations, co-ops, business trusts and unincorporated associations
• Litigation matters involving business entities, such as breach of fiduciary duty claims, general governance issues and merger and sale disputes, and serves as an expert witness in business entity disputes
• Vice-Chair of the American Bar Association Business Law Section’s LLCs, Partnerships and Unincorporated Entities Committee
• Member of the Alabama Law Institute Business Entities Committee, which is responsible for drafting and maintaining all of the business entity statutes in Alabama

• Partnership tax planning, including private
  equity funds
• C Corporations and S Corporations
• Disregarded entities
• Other structures including joint ventures, REITs,
  and cooperatives

• Formation and applications for tax-exempt
  status including:
• IRC § 501(c)(3) (charitable, etc. entities)
• IRC § 501(c)(4) (social welfare organizations)
• IRC § 501(c)(6) (chambers of commerce)
• IRC § 501(c)(7) (clubs)
• IRC § 527 (political action committees)
• Operational issues including public charities,
   private foundations and supporting
   organizations

• High dollar net worth estate tax and income
  tax planning for families, family offices and
  family businesses
• Drafting wills, trusts, ante and post-nuptial
  agreements
• Business succession planning regarding
  transition of family LLCs, partnerships and
  corporations
• Trust reformations and probate controversies
• Conservatorships and Guardianships

• Representing franchisors
             • Drafting Franchise Disclosure                                   Documents (“FDDs”)
             • Drafting Franchise Agreements
             • Registering FDDs in every franchise
               registration state
             • Financial representations and offerings
               and terminations
             • Litigation involving franchises and
               business opportunities
• Representing franchisees
             • Reviewing FDDs and Franchise
               Agreements
             • Franchise acquisitions
             • Litigation involving franchises and
               business opportunities.
            • Litigation involving franchises

• State law and tax structures
• Purchase price allocations of consideration in
  tax efficient manner regarding assets
• Tax free reorganizations under IRC §368
• 1031 exchanges including direct, and three
  party exchanges involving qualified
  intermediaries and qualified accommodating
  owners
• Timber tax transactions
• Conservation easements

• Compensation and deferred compensation
  planning including IRC §83 and IRC§409
• Structuring profits and capital interests in
  entities taxed as partnerships
• Incentive stock option, non-qualified stock
  options, phantom stock, SARs, and
  other compensatory equity grants
• ESOPs

• Inbound and outbound transactions
• Transfer pricing
• Disclosures of foreign accounts to the IRS and
  to FinCen including filing FinCen Form 114
• Structuring of domestic entities for foreign
  clients
• Structuring of foreign entities for domestic
  clients
• Offshore Voluntary Disclosure Program advice
• Withholding and bilateral tax treaty issues.

• Federal and state New Markets Tax Credits
• Historic Tax Credits
• State and local incentive and tax credit
  programs
• Tax issues and tax opinions regarding taxable
  and tax-exempt bonds.

• Federal
           • Income tax controversies from audit to
             Appeals to Tax Court and federal court
           • Offers in compromise and innocent
             spouse claims
          • Excise tax
• State and Local
          • Income tax
          • Sales and use tax
          • Ad valorem tax
          • Excise tax

• Legal opinions
• Tax opinions

Real Estate and Timber

• Closings
• Deeds
• Real Estate Leases
• Conservation Easements
• 1031 Exchanges including direct and reverse three party exchanges
• Title

• Acquisition
• Structuring, Negotiating and Documenting Timberland Sales
• Long-Term Timber Leases
• Timber Cutting Contracts
• Harvesting and Supply Agreements
• Requirements Contracts

Wealth Planning

• Estate Tax Returns
• Family Businesses
• Gifts
• Post-Mortem Planning
• Prenuptial Agreements
• Trusts
• Wills

• Probate of Wills
• Administration of Intestate Estates
• Trust Reformations and Probate Controversies
• Conservatorships and Guardianships

Entities

• Business Corporations
• Nonprofit Corporations
• General Partnerships
• Limited Liability Partnerships
• Limited Liability Companies
• Limited Partnerships
• Limited Liability Limited Partnerships
• Cooperatives
• Professional Service Entities

• Structuring or restructuring to improve state law efficiency
• Structuring or restructuring to improve tax law efficiency
• Conversions
• Domestications
• Mergers
• Reorganizations
• Share Exchanges

• Compliance with State Laws
• Compliance with Tax Laws
• Board of Directors Issues
• LLC Management Issues
• Joint Ventures
• Executive Compensation

• Buy-Sell Provisions or Agreements
• Insurance Planning
• Key Employee Agreements
• ESOPs

• Deferred Compensation Planning Including IRC §83 and IRC§409
• Structuring profits and capital interests in entities taxed as partnerships
• Incentive stock option, non-qualified stock options, phantom stock, SARs,
   and other compensatory equity grants
• ESOPs
• ERISA issues

Transactions

• Due Diligence
• Contract Negotiation
• Contract Review
• Purchase Price Allocations
• Sales and Acquisitions
• Tax Planning

• Formation of Healthcare Entities
• Governance of Healthcare Entities
• Regulatory Issues
• Compensation Agreements with Employees and Owners
• Succession Planning

• Commercial Transactions
• Mergers and Acquisitions
• Tax Opinions

• Due Diligence
• Asset Acquisitions and Sales
• Entity Interest Acquisitions and Sales
• Equity Investment

• Private Offerings of Equity
• Federal and State Compliance for Private Offerings

No representation is made that the quality of the legal services to be performed is greater than the quality of legal services performed by other lawyers.

2019 Lyle Johnson Attorneys, LLC