Howard Rothman is the chair of the Kramer Levin’s Tax Department and a member of Kramer Levin’s Executive Committee. He has experience in all aspects of planning for incorporated and unincorporated business entities, including the international, federal and state and local tax aspects of structuring mergers and acquisitions and other complex corporate and real estate transactions, as well as personal planning for high net worth individuals, including gift and estate planning. Mr. Rothman’s expertise touches on several specific areas of tax law, including real estate, corporate finance, entertainment, banking, trusts and estates, apparel and publishing. Mr. Rothman’s particular strength is his ability to use an in-depth knowledge of tax issues and an acute understanding of clients’ business needs to develop creative, practical and efficient solutions. He is the co-author of two tax-related treatises, “Transfers to Controlled Corporations” and “Capital Assets.”
In 2014, Mr. Rothman was named to Turnarounds & Workouts magazine's list of "Bankruptcy Tax Specialists in the Nation's Major Law Firms". He has been recognized by Legal 500 US (2010-2014) and New York Super Lawyers (2006-2014).
LL.M., New York University School of Law (1972)
J.D., Brooklyn Law School (1971)
B.A., City College of New York (1967)
Bloomberg Tax Management Portfolios
The Portfolio, Transfers to Controlled Corporations: Related Problems, discusses the relationship between §351 and other provisions of the Code.
The Portfolio, Transfers to Controlled Corporations: In General, No. 758, discusses the tax considerations of transferring property to corporations controlled by the transferors.
Capital Assets discusses in detail the provisions of §1221, summarizing its historical development, analyzing its definitions, and describing doctrines and other statutory provisions.
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