Special Counsel with Kramer, Levin, Naftalis & Frankel, Blake Rigel's practice focuses primarily on mergers and acquisitions, corporate reorganizations and spin-offs, bankruptcy, corporate and individual income tax matters, hedge funds, not-for-profit entities and state and local tax planning.
Mr. Rigel served as a tax consultant at PricewaterhouseCoopers LLP from 1993-1998 prior to his arrival at Kramer Levin.
LL.M., Taxation, New York University School of Law (2001)
J.D., Ohio State University College of Law (2000)
B.S., Miami University (1993)
Bloomberg Tax Management Portfolios
The Portfolio, Transfers to Controlled Corporations: Related Problems, discusses the relationship between §351 and other provisions of the Code.
This Bloomberg Tax Portfolio focuses its discussion on the “sale or exchange” requirement that is necessary in order for a capital asset to qualify for capital asset treatment under §1221; the interpretation