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richard_halpern

Mr. Halpern's practice focuses on tax-advantageous structuring of business transactions, negotiating and documenting such transactions, and tax litigation. He has extensive experience with mergers, acquisitions and other corporate and partnership restructuring, financings, partnership transactions and real estate, including special-allocation partnership agreements, nontaxable like-kind exchanges and a wide variety of proxy-statement and prospectus tax disclosures.

Mr. Halpern has regularly advised domestic and foreign clients concerning federal and state income tax consequences of business ventures. His commercial practice has included financing and licensing transactions and acquisitions and dispositions of businesses, real estate and natural resources. Significant components of his practice also involve the taxation of wealth transfers and estate planning.

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Practice Concentration

  • Corporate Partnership and Hybrid-Entity Tax Planning
  • Transaction Structuring and Tax Litigation
  • Individual Income Tax and Wealth Transfers
  • Real Estate
  • State and Local Taxation
  • Estates & Trusts

Education

  • New York University, J.D., 1976;
  • Wharton School of the University of Pennsylvania, M.B.A., 1973
  • Stanford University, B.A. (Economics) with honors, 1971

Honors

  • Note and Comment Editor of the NYU Journal of International Law and Politics

Admitted to Practice

  • U.S. Tax Court
  • U.S. Claims Court
  • Appeals for the Federal Circuit
  • Commonwealth Court of Pennsylvania
  • Pennsylvania Supreme Court