Alan Lederman has considerable experience in most aspects of income tax planning and income tax controversies, including those related to international transactions.

His clients range from major multinational corporations to local businesses.

Alan is a nationally known author, and his law review articles have been cited frequently by both government agencies and private practitioners. Alan co-authored an article concerning related party Section 1031 like-kind real estate exchanges that was cited in the Federal Ninth Circuit Court of Appeals’ opinion in the leading Teruya Brothers case; an article concerning the ability of individuals working in combat zones to qualify for the Section 911 income exclusion that was cited in an IRS General Counsel’s Office memorandum from the IRS associate chief counsel (International) to the IRS large and medium size business deputy commissioner (International); and an article concerning captive insurance companies that was cited by a U.S. Congressional Research Service report prepared for the United States Senate Budget Committee.

He has spoken on FATCA at an ABA conference in Paris, on the federal international procurement tax at an ABA conference in Tokyo, and before the Panamanian Banker’s Association in Panama City.

  • The Best Lawyers in America®, Tax Litigation and Controversy "Lawyer of the Year" in Fort Lauderdale, 2017, Tax Law "Lawyer of the Year" in Fort Lauderdale, 2016
  • The Best Lawyers in America®, Tax Law, Tax Litigation and Controversy, 2003-17
  • Chambers & Partners, “Leaders in Their Field,” Tax, 2003-17
  • Chambers USA, "#1 Band Florida," Tax, 2003-15
  • Florida Super Lawyers, 2006-15

PUBLICATIONS

  • "Federal International Procurement Tax Takes Effect," 46 BNA Tax Management International Journal 1, 2017
  • "Intermediary Installment Sale Transactions," 32 BNA Tax Management Real Estate Journal 275, 2016
  • "Federal International Procurement Tax Debuts," 174 BNA Daily Tax Report J-1, 2016
  • “Final Foreign Procurement Regs Clarify Exemptions, Tax Liability,” 2016 Tax Notes Today 160-2, 2016 Worldwide Tax Daily 160-3
  • “Tax Deferred Reorganization Acquisitions of U.S. Corporations by Foreign Corporations Under Treas,” Reg. Sec. 1.367(a)-3(c),” Practicing Law Institute – Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings, 2016
  • “Proposed Regs. Provide Little Relief to Donees and Heirs of Expatriates,” 124 J. Taxation 60, 2016
  • “Don't Include Tax Benefits in Cuba Deals: ABA,” 33 BNA Daily Tax Report G-4, 2016
  • “A Hot Topic from Cuba Warming: Taxation of Cuban Expropriation Recoveries,” 45 BNA Tax Management International Journal 12, 2016
  • “Reporting Obligations for Foreign Partnerships,” Practicing Law Institute – Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures and Other Strategic Alliances, 2016
  • "Procurement Tax Prop. Regs. Streamline Compliance – But Will BRIC Vendors Treaty Shop?," 123 J. Taxation 66, 2015
  • “Section 1031 Exchanges: Death of a Related-Party Exchange—Did ‘Butler’ Do It?,” 75 BNA Daily Tax Report J-1, 2015
  • “Foreign Procurement Payment Proposed Regs Have Treaty Exclusion,” 2015 Tax Notes Today 77-1, 2015 Worldwide Tax Daily 77-1, 2015
  • "Will Foreign Tax Credits Be LOST at Sea?," 43 BNA Tax Management International Journal 752, 2014
  • “Are Related Party Acquisitions in Anticipation of Exchange Technically and Theoretically Valid?” 120 J. Taxation 52, 2014
  • “Las Nuevas Medidas Fiscales Internacionales Adoptadas en España en Relación con la Evasión Fiscal y la Reducción del Déficit Público,” Thomson Reuters Quincena Fiscal Aranzadi, Febrero 2014
  • “The Uncertain Status of the Federal International Procurement Tax,” 119 J. Taxation 127, 2013
  • “Spain Looks Abroad to Reduce Deficit at Home,” 42 BNA Tax Management International Journal 467, 2013
  • “When Can U.S. Trade Agreements Be Availed of to Compensate for Income Tax Liabilities?” 118 J. Taxation 69, 2013
  • “Nazione Non Più Favorita? Despite MFN Clause, IRS Taxes Salaries of Certain Green Card Holders Working for Italian Consulates,” 41 BNA Tax Management International Journal 332, 2012
  • “Non-simultaneous Foreign Rollovers May Defer U.S. and Foreign Tax Simultaneously,” 116 J. Taxation 161, 2012
  • “Regulations for U.S. Vendor Withholding May Give Clues to Foreign Vendor Withholding,” 41 BNA Tax Management International Journal 80, 2012
  • “Beware of Future Withholding On §1031 Exchanges with Governmental Entities,” 189 BNA Daily Tax Report J-1, 2011
  • “‘Made in the U.S.A.’ Toll Charge Applies to Sales to U.S. Government of Foreign Items,” 114 J. Taxation 276, 2011
  • “The American Assault on Tax Havens – Status Report,” 44 ABA International Lawyer 1141, 2011
  • “Coffee? Tea? Section 863? Tax Court Dispenses Double Taxation in International Airspace,” 40 BNA Tax Management International Journal 227, 2011
  • “Do Serial Exchangers Get Cash, With Extra Time to Boot, Under New Letter Ruling?” 114 J. Taxation 153, 2011
  • “How Powerful Is the Nuclear Reactor Income Tax Credit?” 114 J. Taxation 100, 2011
  • “Das Ist Interessant! IRS Exempts U.S. Earned Salaries of Certain U.S. Citizens Living in the United States,” 39 BNA Tax Management International Journal 277, 2010
  • “Do AmeriCorps Education Awards Pass the Tax Deferral Tests?” 126 Tax Notes 91, 2010 Tax Notes Today 1-15, 2010
  • “Related Party Like-Kind Exchanges: Teruya Brothers and Beyond,” 111 J. Taxation 324, 2009
  • “Agribusiness Receives a New Species of Deduction,” 110 J. Taxation 242, 2009
  • “Is IRS Immune From Section 911 Iraqi or Afghan Residency Claims?” 121 Tax Notes 1387, 2008 Tax Notes Today 247-36, 2008 World Tax Daily 249-16, 2008
  • “IRS Ramps Up Audit Initiative on Withholding From Foreigners,” 109 J. Taxation 350, 2008
  • “More on the Uncertain Status of Tax Related Patents,” 109 J. Taxation 379, 2008
  • “The Role of State Law in ‘Like-Kind’ Needs to be More Clearly Stated,” 24 BNA Tax Management Real Estate Journal No. 9, 2008
  • “Foreign Investment in U.S. Real Estate-FINSA Issues,” 24 BNA Tax Management Real Estate Journal No. 8, 2008
  • “Does KSR Obviously Make Tax Patents Obvious?” 66 NYU Tax Institute Chapter 10, 2008
  • “IRS Relieves Some of REMIC’s Distress from Relieving Distressed Mortgages,” 24 BNA Tax Management Real Estate Journal, No. 2, 2008
  • “Related Party Like-Kind Exchanges,” 115 Tax Notes 467, 2007
  • “Controversy Continues for Tax Related Patents,” 106 J. Taxation 255, 2007
  • “Active Inducement of Patent Infringement Construed Narrowly,” 106 J. Taxation 255, 2007
  • “Proposed Regulations on the Tax Treatment of Private Annuities Would Generally Make them Unattractive,” 106 J. Taxation 175, 2007
  • “Tax Related Patents: A Novel Incentive or an Obvious Mistake?” 105 J. Taxation 325, 2006
  • “U.S. Sales of Offshore Insurance to Foreigners Streamlined but Issues Remain,” 104 J. Taxation 171, 2006
  • “Indofood for Thought: U.K. Court Disapproves Treaty Shopping Trip,” 35 BNA Tax Management International Journal, 2006
  • “The Service’s Guidelines for Enjoying the Section 965 Foreign Earnings Tax Holiday,” 103 J. Taxation 208, 2005
  • “American Jobs Creation Act Replaces Tax Incentives for Exports with a Domestic Production Tax Break and a One-time Dividends Received Deduction,” 102 J. Taxation 6, 2005
  • “Rev. Proc. 2004-51 and Like-Kind Exchanges: The IRS Strikes Back,” 83 CCH Taxes 23, 2005
  • “Update on Captive Insurance Companies,” 101 J. Taxation 318, 2004
  • “The Service Clarifies the Facts and Circumstances Approach to Captive Insurance Companies,” 100 J. Taxation 168, 2004
  • “Build-to-Suit Ruling Breaks New Ground for Taxpayers Seeking Swap Treatment,” 93 J. Taxation 22, 2003
  • “The Extraterritorial Income Exclusion Enhances the Tax Benefits Once Sought from FSCs,” 94 J. Taxation 174, 2003
  • “International Uses of FASITs Deserve a New Look,” CCH Taxation of Financial Products, 2002
  • “Will the New Markets Tax Credit Stimulate Low Income Communities?” AICPA Tax Advisor 390, 689, 2002
  • “Eleventh Circuit Declines to Rewrite 20th Century World History,” Florida Bar Journal, 2001
  • “Treaty vs. Regulations: Can U.S. Branches Bank on NatWest?” 91 J. Taxation 287, 1999
  • “Final Regs. Revamp Withholding on Foreign Persons: Will the New Burdens Backfire?” 88 J. Taxation, 1998
  • “New Reporting Rules for Departing U.S. Persons and Property After IRS Guidance and TRA’97,” 87 J. Taxation 149, 1997
  • “New Tax Liabilities and Reporting Obligations Imposed on Expatriates,” 85 J. Taxation 325, 1996
  • “6662(e) Regs. Barely Loosen Gordian Knot of Compliance,” 7 J. International Taxation 196, 1996
  • The NAFTA Guide, Harcourt Brace, 1995
  • “Prop. Regs. Implement PFIC Exceptions for Foreign Banks and Securities Dealers,” 83 J. Taxation 38, 1995
  • “Conduit Proposed Regulations Are Potent in Effect, but Limited in Scope,” 82 J. Taxation 116, 1995
  • “Final Transfer Pricing Regulations Restate Arm’s Length Principles,” 72 Taxes 587, 1994
  • “Transfer Pricing Penalty Regs. Create Gordian Know of Compliance,” 5 J. International Taxation 176, 1993
  • “CFC Deferral Dwindles, While CFC-PFIC Overlap Increases,” 4 J. International Taxation 436, 1993
  • “U.S.-Mexico Tax Treaty Complements NAFTA,” 79 J. Taxation 100, 1993
  • “Tax Planning for Debt and Preferred Stock Restructurings Outside of Bankruptcy and Insolvency,” 51 NYU Tax Institute, 1993
  • “Temporary Transfer Price Regs. Adopt Best Method Rule,” 72 CCH Taxes 131, 1993
  • “Final Branch Regulations Fail to Clear the Thicket of Complexity,” 78 J. Taxation 152, 1993
  • “U.S. Tax Residency Rules Broadened in Final Regulations,” 77 J. Taxation 152, 1992
  • “The CFC Netting Rule Entangles U.S. Based Multinationals,” 3 J. International Taxation 69, 1992
  • “Classification Issues: Limited Partnerships and Limited Liability Companies,” 50 NYU Tax Institute, 1992
  • “Proposed Section 482 Regs. Adopt Comparable Profit Interval Requirement,” 70 Taxes 228, 1992
  • “Final Regs. Liberalize Caribbean Basin Financing,” 2 J. International Taxation 350, 1992
  • “IRS Uses Expanded Conduit Principle to Limit Treaty Shopping,” 76 J. Taxation 170, 1992
  • “Low Interest Rate Financing for Jets,” 134 Airfinance Journal 40, 1992
  • “Final Regs. Modify Reporting and Recordkeeping Obligations of Foreign Owned Corporations,” 75 J. Taxation 158, 1991
  • “Foreign Owned Corporations Face New Recordkeeping Duties,” 74 J. Taxation 186, 1991
  • “Private Involvement Can Prejudice Tax Exempt Financing,” 8 HealthSpan 14, 1991
  • “Simplified Minimum Participation Prop. Regs. Do Not Resolve All Issues,” 73 J. Taxation 142, 1990
  • “Obtaining Tax Advantaged Financing for Investments in the Caribbean Basin,” 72 J. Taxation 104, 1990
  • “Foreign Plans Benefiting Some Americans May Be Subject to ERISA,” 8 BNA Tax Management International Journal 476, 1989
  • “Miami Device: The Florida Limited Liability Company,” 67 CCH Taxes 339, 1989
  • “Low Income Housing and Rehabilitation Syndications,” 47 NYU Tax Institute, 1989
  • “Many Options Available to Avoid Excess Passive Investment Income Tax and S Termination,” 69 J. Taxation 4, 1988
  • “Condominiums Held for Rental,” 1 NYU Institute on Tax Planning for the Individual 1, 1983
  • “Deducting Construction Period Expenses,” 13 AICPA Tax Advisor 480, 524, 1982
  • “Temp. Regs Restrict Transfer of Benefits from Mass Transit Financing,” 56 J. Taxation 268, 1982
  • “Renovations and Rehabilitations-Tax Aspects,” 39 NYU Tax Institute, 1981
  • “Special Tax Benefits of Magazine Publishing to Enhance its Usefulness as a Tax Shelter,” 55 J. Taxation 26, 1981
  • “Certified Historic Structures,” BNA Tax Management Portfolio No. 411, 1980
  • “Foreign Investment Companies,” BNA Tax Management Portfolio No. 405, 1979
  • “The Offshore Finance Subsidiary,” 51 J. Taxation 86, 1979
  • “U.S. Taxation of U.S. Portfolio Investments of Controlled Foreign Corporations,” 31 ABA Tax Lawyer 399, 1978
  • “Recent IRS Attacks on Captive Foreign Insurance Companies,” 4 International Tax J. 720, 1977

PRESENTATIONS

  • “Hitting the BRICs: The U.S. International Procurement Tax,” October 2016, ABA International Law Section, Tokyo Japan
  • “Investigaciones por el Servicio de Rentas Internas y el Departamento de Justicia de los Estados Unidos,” August 2016 Panama Bankers’ Association Meeting, Panama City, Panama
  • “A Hot Topic: Cuban Claims and Section 1033,” ABA Section of Taxation Meeting, Washington, DC, May 2016
  • “A Close Examination of the Intermediary Installment Sale Transactions,” January 2016 ABA Section of Taxation Meeting, Los Angeles, CA
  • “Rev. Proc. 2015-37: Some Impacts on 'Intentionally defective grantor trusts' in U.S. and Foreign Investor Estate Planning," September 2015 ABA Section of Taxation Meeting, Chicago, IL
  • “Use of U.S. Free Trade Agreements and U.S. Investment Treaties in Disputes with Local, State or Federal Governments in the Americas.” June 2015 Globalaw Network Americas Regional Meeting, Montreal, Canada
  • “IRS Investigations In Latin America,” August 2015 Panama Bankers Association Convention, Panama
  • “Taxation of Franchisors and Franchisees,” May 2015 ABA Section of Taxation Meeting, Washington DC
  • “Cross-Border Income Tax Investigations,” March 2015 Florida International Bankers Association Meeting, Miami, FL
  • “Regulatory and Policy Focus,” February 2015 Annual Deep Sea Mining Summit, Aberdeen, Scotland
  • “‘Over? It’s Not Over Until We Say It’s Over’: Strategies for Extending the 180-day Exchange Deadlines,” September 2014 ABA Section of Taxation Meeting, Denver, CO
  • “Rescissions – Where are We Now?,” May 2014 ABA Section of Taxation Meeting, Washington, DC
  • “North Central and its Implications for Related Party Exchanges” January 2014 ABA Section of Taxation Meeting, Phoenix, AZ
  • “The Very Rare Find: A Section 1031 Collectible Exchange with Definite Answers,” September 2013 ABA Section of Taxation Meeting, San Francisco, CA
  • “Hot Topics in Section 1031: Constructive Receipt Issues,” May 2103, ABA Section of Taxation Meeting, Washington, DC
  • “Tax Issues Involving Flawed Securitizations,” January 2013, ABA Section of Taxation Meeting, Orlando, FL
  • “The Nuclear Reactor Tax Credit, Post-Fukushima,” January 2013, ABA Section of Taxation Meeting, Orlando, FL
  • “Issues Surrounding Tax Ownership of U.S. Residential Mortgage Debt,” September 2012, ABA Section of Taxation Meeting, Boston, MA
  • “Achieving Simultaneous U.S. and Foreign Tax Deferral on Rollovers of Foreign Assets,” May 2012, ABA Section of Taxation Meeting, Washington, DC
  • “Current Developments in Section 1031 and Section 1033 Transactions,” February 2012, ABA Section of Taxation Meeting, Washington, DC
  • “Potential Impacts of Fukushima on Nuclear Power Finance,” December 2011, Nuclear Industry Conference, Washington, DC
  • “The Nuclear Reactor Income Tax Credit,” October 2011, Nuclear Industry Conference, Charlotte
  • “Beware Future Withholding on Section 1031 Exchanges with Governmental Entities,” October 2011, ABA Section of Taxation Meeting, Denver, CO
  • “FATCA and Other U.S. Tax Reporting of Panamanian Accounts,” August 2011, Panama Banker’s Association, Panama
  • “Section 1031 Developments,” May 2011, ABA Section of Taxation Meeting, Washington, DC
  • “The Endangered Species Deduction,” January 2011, ABA Tax Section Meeting, Boca Raton, FL
  • “The U.S. Assault on Tax Havens,” December 2010, ABA International Law Section, Paris, France
  • ABA Tax Section Committee on Sales Exchanges & Basis
    • Chairman

Find a Professional