Analysis of Like Kind Exchange and S. 121 exemption rules to property owned by a couple involved in cooperative divorce.  Structuring of optimal tax savings approach to property given relative ownership and use period and potential structuring for TIC interests and parallel 1031 transactions.

Research and analysis of state tax nexus statutes in multiple states relating to domiciliary test for civilian contractor long-deployed in Afghanistan.  Review of multiple state rules and weighing factors between different potential states on possible application of state-level tax to capital gains on sale of business property while overseas.

Documentation and strategy relating to inter vivos gift of New York coop held through an S Corporation, gift tax implications and filings and creation of new unanimous written consent and by laws for family recipient.