Hershel J. (James) Howard representa a clientes nacionales e internacionales en asuntos complejos relacionados con el derecho fiscal corporativo, las finanzas y los valores, principalmente en los sectores de la energía y los bienes raíces. También asesora a personas acaudaladas en asuntos relacionados con la planificación patrimonial, la planificación financiera, la administración de fideicomisos y la administración de sucesiones, y asesora a empresarios en una amplia gama de asuntos de derecho corporativo. Es socio de las prácticas de Fiscalidad y Patrimonios y Fideicomisos del bufete.
With extensive experience assisting clients with the tax and corporate issues related to structuring and planning for international investments and financings, James counsels companies with global operations seeking efficient ways to repatriate profits generated overseas while navigating international tax laws. He has structured numerous partnerships and joint ventures, both in the United States and internationally.
James once served as outside general counsel for a global company advising on a wide range of issues, including numerous M&A transactions. He still works with many private equity-backed management teams, advising on tax and corporate matters. He has also represented real estate owners and developers in corporate and tax-related planning.
In the energy sector, James helps clients involved in the exploration and production, oilfield services, and chemical sectors. He also advises tax-exempt entities, such as higher education institutions, charities, and private clubs, in their operations.
Clients regard James as an experienced business advisor who knows U.S. federal tax laws. They value his practical tax advice, synthesizing the complicated principles of tax law in a manner that allows them to make informed decisions.
Since the passage of the Corporate Transparency Act in 2020, James has been closely following the Act’s development and the burdens it will place on U.S. entities. James is a frequent speaker around the country on the Act.
Experiencia representativa
- Currently serving as outside general counsel to privately-held energy services company.
- Represented numerous private equity firms in acquisitions and dispositions in many industries, including energy, technology, manufacturing, health care, and security.
- Advises large transportation companies on tax matters relating to acquisitions and dispositions.
- Represents executors and trustees in administration of estates and trusts in Texas.
- Advises many individuals on estate and wealth management matters, including wills, trust, and disability planning documents.
- Represented Maryland processing/dispensary license-holder in a 51/49 JV transaction with Green Thumb Industries (GTI), including rights to participate in GTI’s RTO.
- Represented Virginia license-holder in JV with Jushi, including funding for the facility build-out in Virginia.
- Represented Nevada license-holder acquired by RMR Science Technologies Inc.
Premios y reconocimientos
- Selected by peers for inclusion in The Best Lawyers in America® in the field of Tax Law (2012-2024)
Afiliaciones
- Director, Texas Institute for Federal Taxes
- Miembro del Colegio de Abogados de Texas
- Member, Taxation Section
- Former member, Council
- Former chair, Partnership & Real Estate Tax Committee
- Former member, Subcommittee on Corporate Tax Shelters
- Miembro del Colegio de Abogados de Houston
- Member, International Tax Forum of Houston
Participación comunitaria
- Member, Oklahoma State University Foundation
- Director, The Houston Club
- Treasurer
- Coach, Spring Branch Memorial Sports Association
- Baseball
- Basketball
- Softball
- Coach, Southwest Football League
- Coach, Houston Heat Softball All-Stars
Presentaciones y publicaciones
- “The Corporate Transparency Act,” Dallas Bar Association (April 12, 2023)
- “The Corporate Transparency Act,” myCPE (November 9, 2022)
- “The Corporate Transparency Act,” Wisconsin Institute of CPAs (November 3, 2022)
- “The Corporate Transparency Act: What You Should Know—Updated,” Milwaukee Estate Planning Forum (March 2, 2022)
- Co-presenter, “CARES Act Solution: Critical Opportunities for Businesses in the Downtown,” ALI CLE (May 21, 2020)
- Moderator, “Inbound/Outbound: New Rules, Developments and Planning,” 35th Annual Texas Federal Tax Institute (June 12, 2019)
- Moderator, “Global Transfer Pricing in the Era of BEPS,” 35th Annual Texas Federal Tax Institute (June 12, 2019)
Foley representa a Kimmeridge en la venta simultánea de U.S. Light Energy y Growth Equity Investment en 38 Degrees North.
Foley asesora a Mobico Group en la venta por 608 millones de dólares de su negocio de autobuses escolares en Norteamérica
La FinCEN elimina los requisitos de información sobre la titularidad real para las empresas y personas estadounidenses, y establece nuevos plazos para las empresas extranjeras.
El Departamento del Tesoro anuncia la suspensión de la aplicación de la Ley de Transparencia Corporativa a los ciudadanos estadounidenses y a las empresas nacionales que presentan informes.
La FinCEN no impondrá multas ni sanciones en relación con los plazos de presentación de información sobre la titularidad real por el momento.
