ISA: Independent SALT Alliance - State and Local Tax Network

J.D., University of Denver, 1994 (Order of St. Ives)

B.S., University of Nebraska, 1988

Bar Admissions

Admitted in Colorado since 1995

Also admitted in the following court:
U.S. Tax Court

Experience

Thomas E. Yearout came to the firm in 1995 and is a partner in the Denver office. He focuses his practice on tax/business planning, tax controversy, and estate planning.

Experience:

Tax and business matters.

Entity formation, including limited liability companies, partnerships, and corporations.

Mergers and acquisitions, including tax aspects of structuring alternatives.

Real estate transactions, including like-kind exchanges.

Federal and state appeals matters.

Tax litigation.

Estate planning, including wills, trusts, family partnerships, succession planning, and complex tax planning transactions.

Articles/Commentary:

Co-Author: The American Bar Association Section of Taxation's Comments in Response to IRS Notice 2000-29 (requesting comments on the use of options in partnerships) (2002).

Co-Author: The American Bar Association Section of Taxation's Comments on the Proposed Noncompensatory Partnership Option Regulations (2003).

Author: The Continuing Evolution of Partnerships: The Proposed Noncompensatory Partnership Option Regulations (July 2003 edition of the Tax Management Real Estate Journal).

Co-Author: The American Bar Association Section of Taxation?s Comments on Regulations on the Characterization of Partnership Liabilities (2004).

Co-Author: Self-Employment Taxes and Passthrough Entities: Where Are We Now? (October 2005 edition of Tax Notes Today).

Co-Author: The American Bar Association Section of Taxation?s Comments Concerning Partnership Equity for Services (2005).

Co-Author: The American Bar Association Section of Taxation?s Comments on Additional Options to Improve Tax Compliance Prepared by the Staff of the Joint Committee on Taxation (addressing modifications to the determination of amounts subject to self-employment tax for partners and S corporations in personal service businesses) (2007).

Principal Author: The American Bar Association Section of Taxation?s Comments in Response to IRS Notice 2008-19 (requesting comments on segregated arrangements that do not involve insurance) (2009)

Professional & Community Affiliations

American Bar Association?Section of Taxation (Chair of the LLCs and LLPs Subcommittee (2007-Present)

Colorado and Denver Bar Associations

The Best Lawyers in America (2006-2009)

Colorado Super Lawyers (2009)

Who?s Who in America (2000-2001)

Denver Tax Association (2006-Present)

United States Tax Court

University of Denver Tax Institute Planning Committee (2004-Present)

D?Evelyn Education Foundation (Board of Directors 2008-Present; Vice Chairman 2008-Present)

Providers? Resource Clearinghouse (Board of Directors 1996-2005; Executive Committee Vice President, 1998-2002; Executive Committee President, 2003-2004)

Volunteers of America (Meals on Wheels) (1995-Present)

Boy Scouts Urban Scouting Program ? Tutorial Program (1995-Present)