FacultyFaculty/Author Profile

Jon G. Finkelstein

KPMG LLP

Washington, DC, USA


Jon Finkelstein is a partner in the law firm of McDermott Will & Emery LLP and is based in the Washington, D.C., office. He focuses his practice on providing tax planning advice to partnerships, limited liability companies and corporations. Jon has particular expertise in structuring complex joint ventures, restructurings, acquisitions, and dispositions involving operating businesses and real estate assets. He also regularly advises clients on Internal Revenue Service and state audit examinations involving joint venture, partnership and limited liability company structures. 

Jon is a vice chair of the Real Estate Committee of the American Bar Association Section of Taxation. He also serves on the Tax Policy Advisory Committee of the Real Estate Roundtable. 

Jon has authored more than 30 professional articles and is a frequent lecturer at tax conferences across the United States. He was recognized in The Legal 500 United States as a leader in his field.

Jon is admitted to practice in the District of Columbia and New York.

Education
 University of Minnesota Law School, J.D. (magna cum laude), 1999
 Columbia University, B.A., 1995
Jon G. Finkelstein is associated with the following items:
Treatise Chapters  Treatise Chapters Tax Court Goes Overboard in Canal - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities Under Code Sec. 752: Questions and Complexities Continue - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Implications of Canal Corporation for Structuring Partnership Transactions - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Final and Proposed Regulations Regarding Partnership Noncompensatory Options - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
The Impact of a Capital Account Deficit Restoration Obligation on a Partner’s At-Risk Amount and Share of Liabilities: Hubert Enterprises, Inc. v. Commissioner - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Developments in Partnership and Real Estate Taxation in 2014 - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
New COD Income Deferral Guidance Allows Flexibility for Partnership - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Take the Money and Run: Extracting Equity on a Tax-Free Basis - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Recourse or Nonrecourse: Liability Treatment for COD, Other Purposes - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Developments in Partnership and Real Estate Taxation in 2011 - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Tax Court Sticks to Its Guns and Sticks It to Taxpayers in Hubert Case - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
IRS Helps Insolvent Partners in Revenue Ruling 2012-14 - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Proposed Regulations on Application of the Anti-Mixing Bowl Rules After a Partnership Merger to Apply Prospectively - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Significant Developments in Partnership Taxation 2003-2004 - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Partnership Disguised Sales of Property: G-I Holdings Misses the Mark - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Put a “Bottom” Deficit Restoration Obligation in Your Partnership Liability Allocation Tool Box - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Opportunities and Pitfalls for the Property Owner in Transactions with a REIT - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Tax Planning for Partnership Options and Compensatory Equity Interests - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
JOBS Act Tightens Partnership Tax Rules - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Tax Court Respects Partnership’s Property Distribution: Countryside Limited Partnership v. Commissioner - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Developments in Partnership and Real Estate Taxation in 2013 - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
A ‘Guaranteed’ Debacle: Proposed Partnership Liability Regulations - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Developments in Partnership and Real Estate Taxation in 2010 - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Is It Cancellation of Debt (COD) Income?: New IRS Chief Counsel Advice Takes the Gas Out of Great Plains Gasification - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Developments in Partnership and Real Estate Taxation in 2012 - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner’s At-Risk Amount - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Guarantees, DROs, and CCOs: Getting Partnership Liability Allocations Right - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Significant Developments in Partnership Taxation 2008-2009 - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Significant Developments in Partnership Taxation 2007-2008 - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Significant Developments in Partnership Taxation 2006-2007 - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Significant Developments in Partnership Taxation 2004-2005 - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
The Impact of a Capital Account Deficit Restoration Obligation on a Partner’s At-Risk Amount and Share of Liabilities: Hubert Enterprises, Inc. v. Commissioner - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
A 'Guaranteed' Debacle: Proposed Partnership Liability Regulations - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner’s At-Risk Amount - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Tax Court Respects Partnership’s Property Distribution: Countryside Limited Partnership v. Commissioner - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Revenue Ruling 2012–14: The IRS Lends a Helping Hand to Insolvent Partners - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Recent Developments in Partnership Taxation - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
New Legislation Tightens Partnership Tax Rules - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Final Partnership Debt-for-Equity Regs Deny Creditors’ Losses - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities Under Code Sec. 752: Questions and Complexities Continue - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues for Partnerships - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Recent Developments in Partnership and Real Estate Taxation in 2011 - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Tax Court Goes Overboard in Canal - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Developments in Partnership and Real Estate Taxation in 2014 - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Partnership Disguised Sales of Property: G-I Holdings Misses the Mark - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
CHB Chapters  CHB Chapters Opportunities and Pitfalls for the Property Owner in Transactions with a REIT (October 2012) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Final Partnership Debt-for-Equity Regs Deny Creditors’ Losses (February 27, 2012) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Tax Court Sticks to Its Guns and Sticks It to Taxpayers in Hubert Case - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Put a “Bottom” Deficit Restoration Obligation in Your Partnership Liability Allocation Tool Box (September 1, 2014) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Revenue Ruling 2012-14: The IRS Lends a Helping Hand to Insolvent Partners (July 2, 2012) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Developments in Partnership and Real Estate Taxation in 2014 (September 1, 2014) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Defeasing Conduit Loans: Tax Issues, Premiums, Like-Kind Exchanges and “New York Style” (May 2015) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Final and Proposed Regulations Regarding Partnership Noncompensatory Options (January 2014) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
The Impact of a Capital Account Deficit Restoration Obligation on a Partner’s At-Risk Amount and Share of Liabilities: Hubert Enterprises, Inc. v. Commissioner - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Tax Planning for Partnership Options and Compensatory Equity Interests (September 1, 2008) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Developments in Partnership and Real Estate Taxation in 2013 (September 15, 2013) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Partnership Equity Extraction Techniques (September 1, 2015) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Is Your Transaction a Partnership Merger or Liquidation and Why You Should Care (January 2015) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss (March 1, 2009) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Is It Cancellation of Debt (COD) Income?: New IRS Chief Counsel Advice Takes the Gas Out of Great Plains Gasification (September 1, 2015) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues for Partnerships (July 1, 2009) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities Under Code Sec. 752: Questions and Complexities Continue - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner’s At-Risk Amount - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Developments in Partnership and Real Estate Taxation in 2015 (October 1, 2015) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Planning for Partnership Liability Allocations, Including the New Proposed Regulations (January 2015) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Jobs Act Tightens Partnership Tax Rules - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Recourse or Nonrecourse: Treatment of Liabilities for COD and Other Purposes (September 13, 2010) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Protecting OP Unitholders in REIT Going Private Transactions - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Tax Planning for the Sale or Other Disposition of Overencumbered Real Estate - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Handling Partnership Mergers and Divisions (December 2013) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Tax Court Respects Partnership’s Property Distribution: Countryside Limited Partnership v. Commissioner - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Rev. Proc. 2009-37 Allows Flexibility for Partnerships Electing New C.O.D. Income Deferral (September 22, 2009) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Proposed Regulations on Application of the Anti-Mixing Bowl Rules After a Partnership Merger to Apply Prospectively - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Implications of Canal Corporation for Structuring Partnership Transactions (September 15, 2013) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Tax Court Goes Overboard in Canal (January 10, 2011) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
Partnership Disguised Sales of Property: G-I Holdings Misses the Mark (March 15, 2010) - 20th Annual Real Estate Tax Forum, Thursday, February 01, 2018
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