Anthony R. Boggs, J.D., LL.M.

Anthony Boggs is a partner in the Tax Practice. He has over twenty years of tax experience, particularly regarding federal transaction-based tax advice and tax planning. Areas include tax advice and tax planning with respect to (i) transactions involving partnerships, LLCs taxed as partnerships and entities disregarded for income tax purposes, including UPREIT transactions, private equity fund structure and formation, mergers and acquisitions, tax-free and taxable acquisitions and dispositions of LLC and partnership interests, distressed debt workouts (e.g., debt for equity exchanges), and equity-based LLC and partnership compensation (e.g., tax issues related to the issuance and ownership of profits interests); (ii) real estate transactions, real estate investment funds and joint ventures, including tax-free dispositions of real estate (e.g., UPREIT transactions, Section 1031 like-kind exchange transactions, including structures involving Tenancies-in-Common (TICs) and Delaware Statutory Trusts (DSTs), and Section 1033 condemnation transactions), foreign investment in U.S. real estate, capital gain tax planning for real estate investors, and tax planning with respect to transactions involving distressed debt secured by real estate; (iii) corporate transactions, including taxable and tax-free mergers and acquisitions; (iv) S corporation transactions, qualification and status, including issues related to the use of Electing Small Business Trusts (ESBTs) and Qualified Subchapter S Trusts (QSSTs) as S corporation shareholders; and (v) joint ventures between tax-exempt organizations and for-profit entities. - See more at: http://www.mmmlaw.com/our-people/employee-directory/attorneys/anthony-boggs#sthash.O66YiBKc.dpuf