Practice Areas - Tax Controversies
- Corporate Tax Law
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| University | Oklahoma State University, B.A., magna cum laude, 2002 |
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| Law School | University of Iowa, J.D., with highest distinction, 2005 |
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| Admitted | 2005, Minnesota and U.S. Tax Court; 2006, U.S. District Court, District of Minnesota |
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| Born | Eldora, Iowa, 1980 |
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| Biography | Order of the Coif. Student Writer, 2004 and Articles Editor, 2004-2005, Iowa Law Review.
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| ISLN | 918825344 |
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Documents by this lawyer on Martindale.com | |
Recent Decision Treats Warrants as a Second Class of Stock in an S CorporationLisa R. Pugh,Adam B. Thimmesch, September 29, 2011 One of the well-known restrictions on S corporations is that they cannot have more than one class of stock. "Stock" for these purposes is not limited to equity-denominated rights but can refer to any arrangement that looks like an equity interest in the company. Warrants are therefore...
Earn-out Provision: The Hidden Tax Trap in a Sale of an S CorporationAdam B. Thimmesch, September 28, 2011 The sale of an S corporation with the filing of a 338(h)(10) election is a transaction structure with which most deal lawyers are reasonably comfortable. There is a hidden tax trap, however, that can arise when the purchase price includes delayed payments, principally earn-out payments of a...
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