Business & Taxation
The Business and Tax Group advise clients on the formation, operation, liquidation, merger, purchase, reorganization and sale of business entities. Particular emphasis is placed on choice of entity considerations as they relate to asset protection, liability planning, taxation and operational concerns. Members of this group also work closely with the Estate Planning and Administration Group on the formation and operation of nonprofit corporations and private foundations.
We represent a significant number of professional corporations throughout Georgia and Alabama and are integrally involved in all legal aspects of such entities. Our attorneys have experience in structuring physician buy-ins and buy-outs and sales and mergers of practices. We regularly draft physician and shareholder agreements, real estate and equipment purchase or lease documents, employment agreements, restrictive covenant agreements and customized retirement plans. Attorneys within this group often work closely with the Health Care Law Group to advise professional entities regarding compliance with health care rules and regulations governing medical practices such as the Stark laws and HIPAA. Several attorneys in this group maintain an advanced practice in the qualified retirement plan area including defined benefit pension plans, 401(k) profit sharing plans, cross-tested plans, cash balance plans and deferred compensation plans.
Members of this group also represent a broad range of tax-exempt organizations, including some of the largest private foundations in Georgia, university-related foundations and other public charities.
Federal and State Tax Controversies
We also maintain an active practice in tax controversies at the state and federal levels. In tax disputes, we seek resolution through offers in compromise, installment agreements and similar arrangements, and, where necessary, litigate in U.S. Tax Court or Federal District Courts. We also represent clients before the Internal Revenue Service and State Department of Revenue in connection with estate and gift tax audits as well as Private Letter Rulings.
We also have significant experience in franchise law. Our attorneys provide assistance to clients to ensure they meet the requirements of franchise regulation and address the complexities of franchise law. This practice area entails the representation of both existing and prospective franchisors and franchisees.