Hunter J. Brownlee

Overview

Board Certified in tax law, Hunter Brownlee advises and counsels clients in structuring taxable and non-taxable mergers, acquisitions, divestitures, spin-offs, split-ups and split-offs, as well as provides entity selection advice with respect to organizing corporations, partnerships, limited liability companies and other joint ventures. Hunter advises on the advantages and disadvantages of making S corporation elections and has substantial experience in drafting shareholder agreements, partnership agreements and operating agreements, particularly in drafting federal income tax specific provisions. He also has substantial experience in real and personal property loan workouts and modifications and loan purchase and sales. Hunter’s experience also includes advising on:

• The issuance of equity interests in corporations, partnerships and limited liability companies to employees and independent contractors, and the income and employment tax consequences of issuing profits and capital interests
• End of business cycle tax planning in dissolving and liquidating the entity, including determining gain recognized by the corporation, partnership or limited liability company and the effect on the shareholders, partners and members, and quantifying cancellation of indebtedness income, if applicable
• Forward, deferred and reverse like-kind exchanges, investor v. dealer issues, and structuring real estate investment and development transactions
• The tax ramifications of organizing and operating tax-exempt entities and foundations, the differences between public charities, private operating foundations and private nonoperating foundations, and the applicability of unrelated business taxable income
• Florida documentary stamp tax and intangibles tax issues, including conveyances of interests in real property and the execution and delivery of promissory notes and recording of mortgages.

Hunter is married and has one son.