Partner
and access,
Jeffrey Mannisto leads the firm’s tax, employee benefits and executive compensation practice. He has a broad-based tax practice in corporate, partnership and individual income tax, including choice of entity considerations, mergers and acquisitions, transactional matters, including tax-deferred exchanges under IRC Sections 1031 and 1033, employment tax issues, tax ruling requests, and tax controversies. During his over 20 years of practice, Jeff has focused on taxable and tax-free mergers and acquisitions, spin-offs, restructurings, joint ventures, debt and equity financings, partnership transactions, start-up and venture capital investments and taxation of special entities such as S corporations, REITs and tax-exempt entities. He has extensive experience advising on matters such as the tax consequences of corporate buyouts, mergers and other acquisitions, made by public and private corporations, joint ventures, limited liability companies and partnerships. In his tax practice, Jeff works on the formation, capitalization, reorganization and dissolution of many private and public corporations, S corporations, partnerships, limited liability companies and tax-exempt entities. A focus of his practice includes the design and implementation of tax-efficient, multi-entity acquisition, holding and operating structures for real estate developers, financial partners, private businesses and/or subsidiary operations, including multistate businesses, liability-remote real estate and intellectual property holding companies and special purpose entities for complex financing transactions. His tax controversy practice includes litigation, administrative appeals and dispute resolution involving the Internal Revenue Service, California Franchise Tax Board, the California Board of Equalization, the California Department of Fee Administration, the California Office of Tax Appeals, the tax assessor/collector offices of many counties, cities and other local government agencies.