Ronald’s practice focuses on two main areas. First, he handles federal and state controversy matters, including planning and defending conservation easements. Second, his practice focuses on business and tax planning, particularly for closely held and family-owned businesses. Specifically, he counsels clients in business planning, succession planning, estate planning, charitable deduction planning, entity formation, represents S corporations, limited liability companies, and other flow-through entities, mergers and acquisitions, purchases and sales of businesses, and healthcare law by representing physician practices.
I always knew I wanted to be a lawyer. But, truthfully, since no one in my immediate family was a lawyer-my dad was a periodontist and my grandparents were business owners-I didn’t know what that meant. I was a business major in college and liked courses that required problem-solving and collaborative work. When I got to law school, the tax- and business-related courses made much more sense to me than most of the litigation-oriented courses. In my second year, I clerked for a couple of tax-oriented firms and through that process learned what “tax school” was. After that, I was hooked. I had found a career that allowed me to work on complex and esoteric issues in a way that helped business owners accomplish their goals. It allowed me to use my strengths in the best way possible and to help solve problems. It is what I was born to do.
I am proud of how our team has grown and developed the Tax Controversy Practice Group into a nationally recognized group of talented lawyers. Recognizing the need to form the group, identifying how to proceed, and implementing that plan has been very rewarding, both professionally and personally. It has allowed our firm to develop an area of expertise that is unique in our market and recognized across the nation.
American College of Tax Counsel; Adjunct Professor: University of Alabama School of Law LL.M. in Taxation Program (Partnership Taxation); Cumberland School of Law (Partnership Taxation). President: Federal Tax Clinic, Inc., 1995; Birmingham Tax Forum, 2003-2004. Frequent instructor for the American Bar Association Tax Section, the New York University Institute on Federal Taxation, the Alabama Society of CPAs, the Tennessee Tax Institute, the Federal Tax Clinic, Inc., the Birmingham Tax Forum and other organizations. Publications: "Back to Back Loans," presented at the 65th New York University Institute on Federal Taxation in October/November 2006; "The Uncertainty of Basis Increases in Connection with Back-to-Back Loans to S Corporations," published in Business Entities magazine, January/February 2007; "Redemptions and Purchases of S Corporation Stock," presented at the 63rd New York University Institute on Federal Taxation in October/November, 2005; "Avoiding Unreasonable Compensation Attacks on Professional Service and Other Closely Held Corporations," published in BNA's Executive Compensation Library, (2004); "Shareholder Agreements for Closely Held Corporations," 15 Business Entities 20, 2003; "Reasonable Compensation Issues for Closely-Held and Service Companies," presented at the 61st New York University Institute on Federal Taxation (61 N.Y.U. Ann. Inst. Fed. Tax'n § 16, 2003); "Drafting Shareholder Agreements for Closely-Held C and S Corporations," presented at the 60th New York University Institute on Federal Taxation (60 N.Y.U. Ann. Inst. Fed. Tax'n § 18, 2002); "What RRA '93 Giveth and Taketh Away: Investment Incentives and Revenue Raisers," 5 Journal of S Corporation Taxation 339, 1994; "Will the Real One-Class-of-Stock Rule Please Stand Up?" 2 Journal of S Corporation Taxation 251, 1991. Member: Birmingham (Member, 1984—) and American (Member, Taxation Law Section, 1985—; Member, 1985—, Vice-Chair, 2000-2004 and Chair, 2004—, Committee on S Corporations) Bar Associations; Alabama State Bar (Member, Taxation Section, 1985—, Vice-Chair, 1990-1991 and Chair, 1991-1992).
I have known Ronald since law school and know him to be an excellent lawyer.