Tax: California

THE FIRM Latham & Watkins draws widespread praise for its high-quality offering in a range of tax matters. Its talented lawyers handle bankruptcy, transactional, tax controversy, tax-exempt and restructuring matters, regularly undertaking work that is both national and international in scope. Sources are particularly quick to commend its strength in REIT-related matters. Its impressive roster of clients includes American Medical Systems, Demand Media and Questar Corporation.

Sources say: "The team is terrific in California and it clearly deserves its fantastic reputation." 

KEY INDIVIDUALS Michael Brody cochairs the firm's REIT industry group and is a nationally renowned REIT tax expert. "He has a very high level of expertise and is extremely thoughtful and thorough," say sources. Recently he advised on Realty Income's $544 million acquisition of 33 single tenant, retail, distribution, office and manufacturing properties located across the USA, owned by ECM Realty Trust.

John Clair is held in extremely high regard for his vast expertise in corporate taxation. He regularly advises clients on administrative and judicial tax controversy matters, M&A and divestitures, and on financial products and services. Sources applaud his approachability, the effort he puts into understanding clients' businesses, as well as his knowledge of key market players. He recently worked on a $5 billion spin-off deal for energy company Questar Corporation.

Also involved in this deal was the "bright and knowledgeable" Laurence Stein. His forte lies in corporate tax matters where he advises clients on the tax aspects of dispositions, restructurings and tax-free reorganizations, M&A and spin-offs. He also handles tax matters involving financial products, consolidated returns and partnerships.

Samuel Weiner chairs the firm's transactional tax practice group and comes highly recommended for his advice on federal and state taxation of corporations and partnerships. His work regularly involves both domestic and international elements. Recently, he handled the tax matters in connection with Disney's $563 million acquisition of leading social game developer Playdom. 

THE FIRM This vibrant team focuses on transfer pricing and controversy, federal tax and international tax planning matters. It operates out of Northern California and is a popular choice with clients in the technology industry. Clients are quick to commend the group's international reach and willingness and ability to work with colleagues in the firm's offices around the world, allowing for a streamlined and integrated service.  

Sources say: "Baker & McKenzie always makes me feel like I am in very good hands."

KEY INDIVIDUALS John Peterson's sophisticated practice covers corporate tax matters including structuring of international operations and international tax planning, inter-company pricing, high technology tax issues and federal income tax controversies. Sources say: "He is fantastic and deserving of his excellent reputation."

The "seasoned and smart" Gary Sprague focuses on tax controversies, international and corporate tax planning and e-commerce law. He regularly represents software, hi-tech and e-commerce companies.

THE FIRM This group is a recognized force in Northern California and has the strength to handle both national and international tax matters. It offers expertise in controversy, tax planning, joint ventures and transfer pricing, but it is its work in the M&A space that is held in particularly high regard by observers. In this space, the team has handled numerous acquisitions on behalf of key clients Facebook, Twitter, Google and Cisco Systems.

Sources say: "This group really is second to none for tax matters in California."

KEY INDIVIDUALS James Fuller is one of the country's most celebrated tax practitioners, described by peers as "an absolute star." M&A, international and corporate tax, dispute resolution and joint ventures form the basis of his practice.

Practice head David Forst focuses heavily on M&A work, tax controversy and joint ventures. Much of his work is international in scope, and he recently handled a significant joint venture in Chile.

Ronald Schrotenboer heads the firm's M&A tax subgroup. He earns accolades for his work on tax controversy matters including transfer pricing/cost sharing matters, and is also skilled in domestic and international federal income tax as well as general transactional work.   

THE FIRM This 12-strong team continues to impress market observers following another year of sophisticated work for a number of high-profile clients. Its domestic and international M&A work receives particular praise, and the team is also able to offer expertise in restructuring and tax controversy matters. Prominent clients include Apple, United PanAm Financial and Marlin Equity. 

Sources say: "The firm displays a positive work ethos and offers great personalities. We would definitely go back to it and would recommend it to others."

KEY INDIVIDUALS Hatef Behnia draws praise as "an extremely smart and incredibly knowledgeable top-notch tax attorney who plays at the very highest level." He counsels clients on joint venture and partnership transactions, general M&A, spin-offs, debt, equity and derivative financings and LBOs. Controversy work is an additional area of specialism. He recently handled Nordstrom's tax free acquisition of online retailer HauteLook. 

Highly regarded practitioner Paul Issler handles a range of tax work, with an emphasis on domestic and international corporate, partnership and limited liability tax matters. He has of late represented a number of technology companies in complex transactional matters, including Apple, Intel and Hewlett-Packard. Of particular note was the $1.2 billion acquisition of Palm by HP. 

Dora Arash continues to impress as one of the group's rising stars. Clients praise her diplomatic approach and ability to identify issues that may complicate a case down the line. She is also "very patient when explaining complex legal concepts" to clients. She focuses on a range of tax issues related to corporate and partnership transactions.  

THE FIRM This compact yet nimble tax group impress observers with its wide expertise in every aspect of federal, state, local and international taxation. It undertakes a substantial amount of work in the M&A arena, serving a range of clients including individuals, partnerships, limited liability companies and tax-exempt organizations. Major clients include CPI International, Madison Tyler Holdings and Santa Monica Amusements.  

Sources say: "They have excellent attorneys for transactional work."

KEY INDIVIDUALS Elliot Freier handles work relating to the taxation of corporations, partnerships and individuals, but is perhaps best known for his strength in bankruptcy and M&A matters. "He is an outstandingly brilliant tax lawyer," say sources. Work highlights include representing telecom and wireless device company Research In Motion in its $4.5 billion purchase of patents from Nortel. 

Senior partners Milt Hyman and Joel Rabinovitz are both widely recognized deans of the California tax bar. Hyman specializes in business planning for partnerships, corporations and limited liability companies, while Rabinovitz's forte lies in international tax and partnership matters. They both recently represented the major owners of the NFL's St. Louis Rams in their sale of a controlling interest in the team; a transaction involving complex corporate law, tax law and NFL rules and regulations.  

THE FIRM This team offers expertise in a wide range of tax matters, including transactional and partnership, but it is its estates and trusts-related work that is particularly well known throughout the state. It represents high-profile domestic and international clients in the most complex and sensitive matters, and recently represented trustees of the charitable trust of the late Margaret Cargill, the largest individual shareholder of Cargill, in a multibillion transaction that will make the Cargill trusts among the largest charitable foundations in the country.

Sources say: "You get more than what you pay for - the value for money they provide is fantastic."

KEY INDIVIDUALS Terence Cuff is applauded as an excellent tax lawyer with an exceptional grasp of partnership tax issues: "He is a mental giant with a penetrating understanding of partnership. He understands it in one glimpse," enthused a source. He regularly represents large energy companies, large corporations, REITs and real estate investors in partnership and real estate issues. 

Leah Bishop is a nationally acknowledged estate and gift tax planning expert. One impressed client reports: "She is one of the most knowledgeable people I have ever dealt with in the estate tax and tax-exempt entity areas of law. She is also one of the most accessible lawyers I have ever dealt with. Simply stated; she is totally awesome."

Paul Frimmer enjoys an "absolutely first-rate reputation" for his trusts and estates work. His practice also involves probate and trust administration, postmortem tax planning, and tax matters relating to probate litigation, art law and charitable giving. 

Ronald Pearson is held in high regard for his representation of very high net worth and high-profile individuals in estate planning matters. He recently represented a decedent's estate and numerous off-shore trusts created for the benefit of beneficiaries located in the USA and UK. 

Adam Streisand earns accolades as one of the state's top estate and trust litigators. Of late, he has represented the children of Rocky Aoki in estate litigation related to the ownership and control of the Benihana restaurant chain.

Stuart Tobisman focuses on the administration of estates and trusts and on estate and tax planning for individual clients. He recently represented a client in connection with reorganization of business interests and wealth transfer planning in connection with $250 million in real estate holdings. "He is first-rate," reports a source.

Junior partner Alyse Pelavin joins this year's rankings following widespread market endorsement. She focuses on the administration of estates and trusts, as well as estate and gift tax planning for high net worth individuals and closely-held businesses. Clients applaud her exceptional responsiveness and note: "She will surely rise in the future."

THE FIRM This group regularly represents finance-related clients in the tax matters involving, among other things, partnership transactions, M&A, real estate and litigation. The team also handles a substantial amount of multi-jurisdictional work, having recently undertaken work in Hong Kong. High-profile clients include JPMorgan, Global Innovation Partners and Wells Fargo Capital Management.

Sources say: "They have invested heavily in becoming a partner to us. We rely on them and they thoroughly understand our business objectives."

KEY INDIVIDUALS Douglas Schaaf enjoys a solid reputation for providing business and tax advice on large and complex transactions. Clients report: "He is awesome and I would not go anywhere else for this type of work. Doug is a big part of our team." He chairs the group and recently advised The Planet in connection with its merger with SoftLayer.

Nancy Iredale's expertise cover a range of tax matters related to business transactions, but it is her fantastic performance in tax litigation that is held in particularly high regard by market observers. Peers applauded her as a terrific tax lawyer who "has a great legal mind and is a pleasure to work with."

Thomas Wisialowski counsels clients on the structuring of real estate and major corporate venture capital transactions. Recent notable work includes advising Oaktree Capital Management on various acquisitions of real estate. Impressed clients enthuse: "Tom is phenomenal. Hands down the best transactional tax attorney that we work with."

Alexander Lee continues to impress observers with his growing transactional tax practice. He focuses on tax issues related to complex international corporate transactions, and is described by peers as an outstanding attorney who is a real joy to work with. He was recently involved in representing Kratos Defense & Security Solutions in four transactions totaling over $4 billion.

THE FIRM This three-partner team offers expertise in all areas of state, federal and international tax. Peers are quick to commend its strength in M&A deals, but it also handles corporate restructurings, spin-offs and divestitures, financings and technology transfers. Its impressive roster of clients is dominated by technology and growth business enterprises at all stages of development, including Google, SunRun and Kodak.  

Sources say: "Their client service is excellent."

KEY INDIVIDUALS Ivan Humphreys heads the department and is commended for his work on domestic and international M&A, spin-offs, financings, dispositions, restructurings and the formation of partnerships and limited liability companies. Peers report: "He is great - one of the best tax lawyers out on the West Coast." He recently represented Singapore-based Verigy in its $1.1 billion acquisition by Advantest.

Jonathan Zhu handles tax matters related to both national and international M&A transactions, security offerings and divestitures. In the last year he represented Ardian in its $800 million sale to Medtronic. "He is very knowledgeable and thorough and stays on top of everything for us," said a client.

THE FIRM This nine-strong group offers expertise in a range of tax matters, most notably tax strategy and planning in relation to national and cross-border business transactions. It is also noted for its strength in tax controversy matters. Its varied client base includes wealthy individuals, fund managers and domestic and international businesses. Major clients include Williams & Connolly, The Grupe Company and Gordon and Betty Moore Foundation.

Sources say: "In addition to excellent advice in planning for constructive ways to deal with our tax matters, the firm has also skillfully negotiated settlements."

KEY INDIVIDUALS Department head Stuart Lipton counsels clients on a wide range of business transactions, and also offers tax planning for startup ventures, partnerships, mature companies and corporations, and family businesses. He is also skilled in controversy work. Clients praise him as "extremely bright, very experienced and very easy to work with. The best at what he does." He recently advised a client in a complex multibillion going-private transaction.  

THE FIRM DLA Piper houses tax attorneys skilled in tax controversy, transfer pricing, real estate and private equity work. It is, however, its strength in international and cross-border tax, covering dispositions, joint ventures and M&A, that receives special market praise. A recent highlight for the group was its representation of Allergan in a large international transaction involving Ireland. Once this transaction is completed, one of the advanced pricing agreements (APAs) being negotiated will be the first bilateral US-Ireland APA. Other major clients of the group include Abu Dhabi Media, Trident Microsystems and Deckers Outdoor Corporation.

Sources say: "It is really growing to be a superstar team."

KEY INDIVIDUALS David Colker chairs the firm's global tax practice and is held in high regard for his work on tax planning and tax disputes.

Sang Kim focuses on international tax, tax controversy and business transactions. Clients describe him as a trusted adviser who has the "ability to provide succinct, timely and solid legal advice. He is highly entrepreneurial and more importantly, builds long-term relationships."

THE FIRM This niche tax firm is respected across the state for its strength in tax litigation and controversy matters involving federal, state and local taxing authorities. The group also handles work involving estate and business planning, tax-exempt organizations, real estate, probate, business and corporate transactions, and civil forfeitures.  

Sources say: "This is the go-to firm for tax controversy and litigation."

KEY INDIVIDUALS Charles Rettig is held in extremely high regard by peers for his broad expertise in tax controversy matters. He handles civil and criminal tax investigations and litigation for a range of clients, including individuals, partnerships, limited liability companies, business enterprises and corporations. "He is an outstanding and solid guy," enthuse observers.  

THE FIRM This tax department handles a range of work, including state and local tax, tax litigation and controversy, estate planning and corporate tax planning. It operates out of Northern California but attracts clients from all over the country; mainly hi-tech companies who benefit from the team's in-depth knowledge of IP-related tax issues. Clients of the group include eBay, Barclays Global Investors and Gilead Sciences.

Sources say: "Absolutely first-rate when it comes to estate planning work."

KEY INDIVIDUALS Frederick Chilton is held in extremely high regard for his representation of hi-tech and other companies in the most complex international tax matters. Peers applaud him as excellent for controversy work while clients describe him as "one of the top five tax lawyers in the Bay Area." He recently advised 'deal-of-the-day' website Groupon on domestic and foreign tax planning.

Los Angeles-based Jonathan Lurie is skilled in post-death administration and estate planning matters, many of which are international in scope. Peers note: "He deserves a great deal of credit for having expanded the practice."

THE FIRM This group operates out of offices in San Francisco and Palo Alto and provides strong representation in transactional matters as well tax controversy at state and local level. Its strength in cross-border and international tax work is particularly highlighted by market observers, and the expanding team regularly acts for clients based throughout the USA as well as those headquartered abroad.  

Sources say: "The lawyers are very responsive when I need their help and have always made me feel like I am the only client they have."

KEY INDIVIDUALS Barton Bassett counsels domestic and multinational clients on inbound and outbound international tax planning matters. Clients say he has a highly client-centric approach and excellent knowledge of the international tax arena, adding: "He also provides excellent transactional and structuring advice." He recently represented a US public company in an audit defense of international tax structure and transfer pricing issues.

William Colgin specializes in complex tax controversy and joins this year's rankings following widespread market endorsement. Clients report: "He is laid back and has a very good bedside manner with clients. He is also very responsive, easy to get a hold of and really supports my management and my team." He was recently successful in resolving a complex Section 482 appeal that included cost sharing and buy-in issues.

THE FIRM This sizeable team is the first port of call for numerous companies seeking first-class state and local tax advice in California. It is particularly strong in state and local tax controversy matters, but also handles transactional tax, partnerships and real estate work. It regularly advises international clients in addition to servicing a solid domestic client base. Clients of note include DIRECTV, McLane Company and Daimler.  

Sources say: "I think MoFo has the top state and local tax practice in the country. The lawyers know their subject matter and always get my company great results."

KEY INDIVIDUALS Eric Coffill is applauded as an exceptionally talented state and local tax attorney. His forte lies in state controversy matters and in state and local issues relating to business transactions. He recently represented Home Depot in an action pending at the Arizona Tax Court challenging assessments and refund claim denials by the Arizona Department of Revenue totaling more than $8 million.

THE FIRM This team excels in the tax aspects of structuring complex business transactions, tax litigation and issues involving tax-exempt organizations. Market sources note that despite the relatively small size of the team, it successfully represents large and high-profile clients in matters of national and even international scope. Clients include Oaktree Capital Management, Universal Music and Berkshire Hathaway.  

Sources say: "The quality is really there - they are excellent in the tax arena."

KEY INDIVIDUALS Stephen Rose comes highly recommended for his expertise in the structuring and taxation aspects of real estate transactions, joint ventures, domestic and international M&A, and venture capital and other private equity transactions. "He is one of the best tax lawyers I have ever encountered," said a source. He recently represented Americold in its issuance of $600 million of ten-year commercial mortgage pass-through certificates.

THE FIRM This five-partner group handles domestic and international business transactions, cross-border joint ventures and fund raising in new markets. It is well known for providing tax advice to major clients in the media and entertainment industries, and has of late contributed to innovative cross-border deals for major film studios. Lionsgate, Western Digital, Warner Bros. and Citi Global Markets all feature on its impressive client roster. 

KEY INDIVIDUALS Robert Blashek retains a strong reputation for federal and state tax matters including corporate acquisitions, reorganizations and financings, private equity, joint ventures and general business tax planning. He recently represented media company Legendary Pictures in two significant transactions involving foreign investors and multimillion-dollar assets.

THE FIRM This strong team is recognized for its work in the tax-exempt and public finance arenas. It handles tax planning matters at state, federal and international level and also houses attorneys skilled in tax controversy and estate planning for high net worth individuals. Clients of the group include Prime Finance Partners, Morgan Stanley and Citi.

Sources say: "They provide an exceptional service and timely responses to tax and business issues."

KEY INDIVIDUALS Practice chair George Wolf's practice covers almost every area of state and federal tax planning. He is skilled in matters including financial transactions, structured and securitized financings, tax-exempt bonds, foreign financing transactions, limited partnership financing and real estate financing transactions. Local and national banks feature heavily on his impressive roster of clients. 

Grady Bolding draws praise as "a partner with excellent technical skills and practical solutions." He handles fund formation, real estate and income tax matters and recently represented Safeway in relation to IRS audit matters.  

THE FIRM This robust practice offers expertise in a range of areas, including state and local tax, tax controversy, estates, trusts and tax planning, and corporate and business transactions. Financial institutions, nonprofit organizations, traditional businesses and individuals are just some of the clients who benefit from the group's full-service offering. Clients are particularly quick to commend its strength in real estate tax matters. Its diverse client list features HSBC, AMN Healthcare and Crescent Real Estate.

Sources say: "They provide an excellent client service and are very attentive to our needs."

KEY INDIVIDUALS "Tremendous talent" Julie Divola focuses on partnership and corporate taxation and is held in particularly high regard for her work on M&A transactions. Clients are impressed with her vast knowledge, as well as with her client service: "She is a tireless resource who has the rare ability to actually put herself in the client's chair and identify what he or she would care about."

Jeffrey Vesely has a well-established reputation for state and local tax work. He handles income, property, franchise, employment and other taxes, as well as administrative and judicial tax litigation. Impressed clients report: "He has no weaknesses. He is marvelous in court and in all situations." He recently represented Beneficial New Jersey in the New Jersey Tax Court in a case involving the state's recently enacted interest add-back law.

THE FIRM Winston & Strawn's California tax group operates exclusively within the state and local tax arena, offering expertise on franchise and sales tax, hotel occupancy, business license and property taxation matters. It handles work on a nationwide basis and is held in particularly high regard by sources for its impressive tax controversy practice. Major clients include Schlumberger Technology, Constellation Brands and VMware.  

Sources say: "I would give them very high marks for client service, with the intent to always keep me informed, and for exercising good judgment."

KEY INDIVIDUALS Charles Moll is applauded by market sources for his first-class handling of state and local tax matters, and for his "incredibly approachable and very responsive style." His forte lies in state and local tax controversy, and he recently handled a property tax dispute for Genentech against the county of San Mateo. One client reports: "Chuck has always exceeded my expectations and I have always been super pleased with his client service."

Up-and-coming partner Troy Van Dongen handles state and local tax controversy and is particularly skilled in property tax matters. "He works with quiet confidence and knowledge that helps persuade others as to the correct interpretation of the law and theory," reports one impressed client.