허셜 J. (제임스) 하워드는 주로 에너지 및 부동산 분야에서 법인세법, 금융, 증권과 관련된 복잡한 사안에서 국내외 고객을 대리합니다. 또한 부유한 개인들에게 상속 계획, 재무 계획, 신탁 관리, 유언 검인 관리와 관련된 사안에 대해 자문을 제공하고, 사업주들에게 광범위한 회사법 관련 사안에 대해 조언합니다. 그는 본 법무법인의 세무 및 상속·신탁 실무 그룹의 파트너입니다.
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.
대표 경험
- 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.
수상 및 표창
- Selected by peers for inclusion in The Best Lawyers in America® in the field of Tax Law (2012-2024)
제휴
- Director, Texas Institute for Federal Taxes
- 텍사스 주 변호사 협회 회원
- Member, Taxation Section
- Former member, Council
- Former chair, Partnership & Real Estate Tax Committee
- Former member, Subcommittee on Corporate Tax Shelters
- 휴스턴 변호사 협회 회원
- Member, International Tax Forum of Houston
커뮤니티 참여
- 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
프레젠테이션 및 출판물
- “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 Represents Kimmeridge in Simultaneous Sale of U.S. Light Energy and Growth Equity Investment in 38 Degrees North
폴리, 모비코 그룹에 6억 8천만 달러 규모의 북미 스쿨버스 사업 매각 자문 제공
미국 금융범죄단속국(FinCEN), 미국 기업 및 미국인에 대한 실질적 소유권 보고 요건 면제 및 외국 기업에 대한 새로운 마감일 설정
재무부, 미국 시민 및 국내 보고 기업에 대한 기업 투명성법 시행 중단 발표
금융범죄단속국(FinCEN), 현재로서는 실소유자 정보 보고 기한과 관련해 벌금이나 제재 부과하지 않음