David H. Kaplan

Representative Client Work

• Provided tax structure and advice for public and private mergers and acquisitions
• Reorganized public companies’ foreign subsidiaries for tax efficiencies
• Provided tax representation to public companies, including REITs, in public and private debt and equity offerings totaling approximately $6 billion, including convertible debt, convertible preferred equity, Euro- and Canadian Dollar-denominated notes and a controlled equity offering
• Represented an Israeli company in settling a potential $15 million withholding tax liability (including interest and penalties) with the IRS for $1.25 million
• Represented a public REIT in a $1.9 billion acquisition and subsequent public spin-off of a $200 million operating company
• Provided U.S. tax planning for the formation and private offering (in Ireland) of a REIT
• Provided tax planning for investments in U.S. real estate by Irish family partnerships
• Represented various companies in obtaining relief from the IRS for failure to make proper or timely tax filings, elections and certifications

Bar Admissions

• Massachusetts, 2003

Publications

• Sullivan & Worcester Ranked in the 2013 Edition of The Legal 500 United States, S&W Press Release (June 4, 2013)
• The Exceptional Importance of Getting U.S. International Tax Compliance Right, Tax Notes International (August 29, 2011)
• Nothing for Something: Avoiding U.S. Withholding Obligations on Phantom Interest, Tax Notes International (June 6, 2011)
• Securing that Slippery Worthless Stock Deduction, Journal of International Taxation (September 2010)
• "Structuring Israeli/U.S. Intercompany Relationships to Minimize (Eliminate) U.S. Taxes," ACC Israel Newsletter (September 2008)

Speaking Engagements

• "Attribution of Profits to a Dependent Agent Permanent Establishment," 66th Congress of the International Fiscal Association (October 3, 2012)
• United States International Tax Law Developments,” 5^th Annual Worldwide Tax Update (May 15 and 16, 2012)
• "M&A Part 1: Deal Structure and Due Diligence," Financial Executives International (FEI) (October 19, 2011)
• "Doing Business Overseas: Choice of Entities & Overlay of Treaties," ATLAS Information Group, Intermediate U.S. International Tax Update (June 2009)
• "Foreign Base Company Income – Section 954," ATLAS Information Group, Intermediate U.S. International Tax Update (June 2009)
• "Choice of Entities and Use of Treaties to Minimize Foreign Tax," ATLAS Information Group, Introduction to U.S. International Tax (June 2009)
• "U.S. Tax Issues in Structuring Foreign Operations," Council for International Tax Education, U.S. International Tax Reporting & Compliance (August 2008), with Lewis Greenwald
• "International Update," Tax Executives Institute, New England Chapter, Federal Tax Update, (September 2006), with Lewis Greenwald

Awards & Honors

• Legal 500 U.S. (2013)
• "Rising Star," Massachusetts Super Lawyers, (2009-2012)

Professional & Civic Activities

• American Bar Association, Tax Section
• Boston Bar Association, Tax Section, International Tax Committee
• International Fiscal Association (New England Region)
• Boston University Institutional Animal Care and Use Committee

Education

• J.D., cum laude, University of Michigan Law School, 2003
• Associate Editor, 2001-2002 and Executive Editor, 2002-2003, Journal of Law Reform
• B.A., cum laude, Claremont McKenna College, 2000