Christie R. Galinski

• Tax Planning for Small and Large Businesses: Helping companies of all sizes with tax planning at every stage, from founding to dissolution. Advising on tax issues like selecting entity types, maintaining the preferred entity type, and tax efficient structuring of operations and transactions.
• Tax Planning for Partnerships, C-Corporations and S-Corporations: Tax planning for partner and shareholder contributions and distributions, as well as asset sales, stock sales and restructuring. Issues include equity compensation options for partners and qualified small business stock exclusions for corporate stock under Section 1202.
• International Tax Issues and U.S. Tax Treaties: Advising on U.S. tax law and tax treaties for cross-border lending, sales, other inbound and outbound transactions, including withholding taxes and FATCA compliance.
• M&A: Advising on planning asset sales vs. stock sales, performing tax due diligence and reviewing sale and purchase agreements, including hospitals, other 501(c)(3) organizations, banks and international companies.
• Tax Incentives: Advising and writing tax opinions regarding federal tax incentives, including low-income housing, Investment Tax Credits and other energy tax credits.
• State Taxes: Identifying employment and income tax risks for employees working remotely out of state or out-of-state workers commuting to work in the employer's state.
• Tax Controversies: Successfully navigating IRS audits, penalty abatements, closing agreements and private letter rulings.
• Financial Products: Providing tax advice and assisting with legal documentation for Real Estate Investment Trusts, Regulated Investment Companies, credit agreements, and private placements.
• Tax-Exempt Entities: Assisting tax-exempt entities in applying for and defending their tax-exempt status and qualifying for grants and other financing, including tax due diligence and tax opinion letters.
• Payroll Taxes: Advising employers on compliance with withholding for federal income tax, employment taxes and state income tax, including for international employees.
• Litigation Matters: Advising plaintiffs and defendants on tax treatment of settlements.

Panelist, "Tax and Employee Benefits Talk: Frequent Tax Issues Facing HR & Updates on SECURE 2.0," Miller Canfield 2024 HR Spring Training