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Robert Rothman, Senior Counsel


Practice

Office

  • New York
  • T +1 212.872.7411
  • F +1 212.872.1002

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Robert P. Rothman advises clients on the tax aspects of a wide range of business transactions, and is particularly experienced in corporate mergers, acquisitions, leveraged buyouts, organizations, reorganizations, spin-offs, recapitalizations, redemptions, distributions, liquidations, and other transactions involving both publicly and privately owned corporations. He also has substantial experience in international transactions, partnerships, limited liability companies, S corporations, real estate transactions, consolidated returns, debt restructurings, net operating losses, financial instruments, compensation, original issue discount, tax-exempt organizations and other tax issues. His clients have ranged from individuals and small businesses to Fortune 500 companies and major investment banks.

Mr. Rothman received his B.S. in 1978 from Cornell University and his J.D. in 1981 from Columbia Law School, where he served as editor of the Columbia Law Review and was both a Harlan Fiske Stone Scholar and a James Kent Scholar. He is a member of the Corporations Committee and the Reorganizations Committee of the Tax Section of the New York State Bar Association. He is a member of the New York Bar and is admitted to practice before the U.S. Tax Court.

Mr. Rothman has written extensively on tax topics. He is co-author of BNA Tax Management Portfolio No. 770, “Structuring Corporate Acquisitions—Tax Aspects,” and in 2003 received a Burton Award for his article “The Least Fun Part of the Job, or, A Tax Lawyer’s Guide to Acquisition Agreements” (published at 55 The Tax Lawyer 711 (Spring 2002)). From February 2005 through June 2007, he was co-author of a bi-monthly column on International Tax Strategies that appeared in Taxes—The Tax Magazine.

Written Works

  • "IRS Proposes Regulations Under Section 892 Regarding Taxation of Foreign Government Entities," The Metropolitan Corporate Counsel, January 2012
  • "Tax Opinion Practice," The Tax Lawyer, Winter 2011
  • "Gain From Property Sales as Effectively Connected Income: A Road Map," Journal of International Taxation, July 2009
  • "Rationalizing Inbound Taxation of Passive Portfolio Investments," November 10, 2008
  • "Treasury Finalizes Continuity of Interest Valuation Regulations," RIA Federal Taxes Weekly Alert, October 6, 2005
  • "Pre-Sale Check-the-Box Election Avoids Subpart F Income on Sale of Stock," International Tax Journal, Fall 2004
  • "Proposed Continuity of Interest Regs Would Value Buyer Stock at Signing," RIA Federal Taxes Weekly Alert, August 12, 2004
  • "Selected Check-the-Box Planning Techniques in the International Context," Journal of Passthrough Entities, Nov./Dec. 2003
  • "Application of the Dual Consolidated Loss Rules to Hybrid Branches," International Tax Journal, Winter 2003
  • "Back to the Bog: The IRS’s New Policy on Spin-Off Rulings Leaves Practitioners with a Sinking Feeling," Corporate Taxation, Sept./Oct. 2003
  • "Disregarded Entity Merger Regulations Breathe New Life Into 'A' Reorganizations," RIA Federal Taxes Weekly Alert, February 6, 2003
  • "Corporate Distributions: South Tulsa Pathology Laboratory," Corporate Taxation, May/June 2002
  • "Recent Revenue Rulings Suggest Liberal Approach to Reorganizations," Tax Notes, June 11, 2001
  • "Ten Commandments Repeal Leaves a Trap For the Unwary," Tax Notes, May 28, 2001
  • "New Techniques to Melt Away Corporate-Level Tax, or, The Service Takes a Licking in Martin Ice Cream," Journal of Corporate Taxation, Spring 1999

Bar Admissions

  • New York

Court Admissions

  • U.S. Tax Court

Education

  • J.D., Columbia University School of Law, 1981
  • B.S., Cornell University, 1978

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