David J. McLaughlin

Representative Client Work

• Assisted dairy processing company in structuring and closing its joint venture with a farmers’ cooperative
• Resolved a dispute between partners in a large hotel in Orlando, Florida, regarding the income tax consequences of contributions of property to a partnership
• Prepare disclosure of material income tax considerations for various public and private offerings of securities
• Advise on proper Federal and Massachusetts income tax reporting for high net worth individuals and large trusts
• Assist S corporations in structuring tax efficient dispositions of assets
• Evaluate for individual shareholders and corporations the potential or actual status of a foreign corporation as a passive foreign investment company
• Advise on various payroll and worker classification issues

Bar Admissions

• Massachusetts, 1994

Publications

• New DOR Directive Expands Reach of Massachusetts Income Tax Over Nonresidents, State Tax Notes (March 29, 2004)
• "Massachusetts Increases Business Taxes, Empowers Commissioner to Deny Tax Benefits" (with Jonathan B. Dubitzky, William F. Halmkin and David J. Nagle), 27 State Tax Notes 1007 (March 17, 2003)

Professional & Civic Activities

• American Bar Association
• Boston Bar Association

Education

• LL.M., Boston University School of Law, 1999
• J.D., Boston University School of Law, 1994
• B.A., Harvard University, 1987