Independent SALT Alliance National Network of State and Local Tax Experts

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Member Biography - Kurt C. Swainston, Esquire

Kurt C. Swainston, Esquire
2400 E. Glenoaks Boulevard
Glendale, CA 91206
Phone: (818) 548-5901
Fax: (818) 548-0893
E-Mail:kurt@swainstonlaw.com

BAR MEMBER Washington, D.C. (1989) and California (1985)

Professional Experience

Law Offices of Kurt C. Swainston (2004) Glendale, CA
Tax Lawyer -- Newly established law offices focus on leveraging almost 20 years of large firm experience and an extensive network of multi-state department of revenue contacts to create state and local tax solutions through direct, personal service. My practice continues to focus on defending and appealing income/franchise, gross receipt, sales/use, and property tax audits in California and other states and cities throughout the country; advising on M&A and restructuring transactions; and evaluating the taxability of various transactions and structures. Direct participation in all matters and reduced overhead permit me to offer high quality work product and flexible fee arrangements tailored to each engagement.

Dechert LLP (2001 - 2004) Newport Beach, CA
Managing Office Partner -- Supervised operations of the firm's Newport Beach office. Significant experience in resolving state income/franchise, sales/use and property tax exposures in 48 states and many local jurisdictions. Engagements involved tax matters related to manufacturing operations, wholesale/retail distribution operations, real estate development, software development and distribution, transportation services, investment banking and professional consulting. Engagements included M&A transactions, audit defense and appeals, transactional structuring, and voluntary disclosure/settlement negotiations.

BDO Seidman, LLP (1997-2001) Los Angeles, CA
Partner - Director of the Firm's West Coast Multistate Tax Consulting Group. Significant experience in evaluating income/franchise and sales and use tax issues in the manufacturing, telecommunications, Internet, software/intellectual property, and services industries in approximately 40 states. Engagements included M&A due diligence and restructuring; audit and appeals representation; nexus evaluation and voluntary disclosure; transactional planning; credit and incentive planning; and inbound investment structuring. Also functioned as a Firm resource in evaluating unrecorded state tax liabilities for financial statement purposes.

White & Case (1995-1997) Washington, D.C.
Tax Attorney - Contested the unitary group composition of a large multinational corporation before an ALJ of the Illinois Department of Revenue; structured various corporate reorganizations, asset sales, and leasing transactions to minimize nexus and property and transfer taxes; represented an individual and a corporation in unrelated actions before the N.Y.S. Division of Tax Appeals; contested New Jersey sales and use tax assessments; researched and advised regarding tax nexus created by marketing and licensing software in various states; participated in trial court and appellate actions challenging the District of Columbia statute for taxing "resident" trusts, and negotiated an administrative procedure for processing several hundred related claims for refund pending appeal of the trial court opinion; advised regarding assessment of property taxes on leased aircraft; drafted opinions regarding the reasonableness of substantial executive compensation packages, the application of the Administrative Procedure Act to Temporary Treasury Regulations, and the qualification of interest as QPSII under I.R.C. section 936; advised on and litigated the tax consequences of various transactions under the Alaska Native Claims Settlement Act in the United States Tax Court; researched and advised regarding the tax treatment of various derivative financial instruments and various corporate and partnership transactions.

McClure, Trotter & Mentz, Chartered (1991-1995) Washington, D.C.
Tax Attorney - Litigated sales and use tax refund claims before the California S.B.E. and in California Superior Court; participated in successfully abating a jeopardy assessment in U.S. District Court; participated in challenging various audit determinations in U.S. Tax Court, including an action that resulted in a $40 million refund; structured various international spin-off transactions and obtained relevant private letter rulings; analyzed various financial instruments regarding OID consequences under variable and contingent interest and notional principal contract rules; researched and advised regarding various corporate and partnership transactions.

Cadwalader, Wickersham, and Taft (1989-1991) Washington, D.C.
Tax Attorney - Resolved significant tax controversies regarding the nexus of a multinational corporation in approximately 35 states; analyzed state and local tax consequences of various business transactions, including the licensing of intangibles; evaluated the merits of and filed one of the first "water's-edge" elections in California; developed federal tax litigation strategies; analyzed and structured various corporate transactions, including those of foreign shipping companies in the United States.

United States Tax Court (1988-1989) Washington, D.C.
Attorney/Advisor to Chief Judge Arthur L. Nims, III.

Ernst & Whinney (1985-1987) Los Angeles, CA
Senior Accountant - Prepared corporate, partnership, individual, and fiduciary tax returns; drafted private ruling requests; researched and prepared memoranda on a variety of federal, state, and local tax related topics; protested income, estate, and local tax assessments.

Education

New York University, School of Law - L.L.M. in Taxation (1988)
Brigham Young University, J. Reuben Clark Law School - Juris Doctorate (1985) - cum laude
Brigham Young University School of Accountancy - M.S. in Taxation (1985) - with distinction B.S. in Accounting (1982) - magna cum laude

Publications

Tax Considerations in Selecting Commodity and Securities Trading Entities and Advisors, 13 J. Tax'n Investments 168 (1996).

Defining Indebtedness That is "Directly Attributable" Under Section 246A, 11 J. Tax?n Investments 133 (1994).

Trading Advisors - Acting as Partners or Employees?, 9 J. Tax?n Investments 75 (1991).

Other Qualifications

Member of J. Edgar Murdock Inn of Court (U.S. Tax Court) (1996)
Certified Public Accountant (1983) (not presently licensed)
Eagle Scout