Alan Lieberman is Chair of the Firm's Tax and Employee Benefits Practice Group.
Alan's practice involves counseling clients on matters involving international, federal, state and local taxation, and representing them in tax-related disputes in administrative and court proceedings. Alan also represents clients in the formation, reorganization, and liquidation of business entities and tax-exempt organizations, and in business transactions including corporations, limited liability companies and partnerships, and in business transactions, including mergers and acquisitions, and joint ventures.
Alan co-authored, with the Connecticut Department of Revenue Services, new Connecticut corporation business tax provisions governing the taxation of financial service entities, and administrative pronouncements explaining the provisions. He also is the editor of the publication, "Taxes on Connecticut Business & Industry", published by the Connecticut Business & Industry Association.
Distinctions
· AV Peer Review Rated, Martindale-Hubbell
· Listed as a Connecticut Super Lawyer®: Tax; 2006-2012
· Listed in The Best Lawyers in America®: Litigation & Controversy-Tax; 2012
· Connecticut General Assembly, Streamlined Sales Tax Commission
· Connecticut General Assembly Task Force on the Taxation of Financial Institutions: Co-Chair
· Connecticut Department of Revenue Services Committee on the Taxation of the Financial Services Industry: Co-Chair
· Connecticut Department of Revenue Services Committee on the Taxation of Partnerships and Limited Liability Companies: Member
· Connecticut Department of Revenue Services Committee on Single Factor Apportionment: Member
· Connecticut Department of Revenue Services Business/Practitioner Liaison Group: Member
· Connecticut Bar Foundation: James W. Cooper Fellow
Teaching Positions
· University of Connecticut: Instructor, Income Tax School for Practitioners
· Connecticut Society of Certified Public Accountants: Lecturer, State Tax Forum, Federal Tax Forum
· Connecticut Business and Industry Association: Lecturer, State Tax Conference
· Connecticut Bankers Association: Lecturer
Professional Affiliations
· American Bar Association: Business Law Section
· Connecticut Bar Association: Executive Committee, Taxation Section; Business Law Section
· Hartford County Bar Association
· Connecticut Business and Industry Association: Standing Tax Committee
· Hartford Tax Club: President (1996-1997)
· Internal Revenue Service Key District Exempt Organization Liaison Group
· MetroHartford Chamber of Commerce: Tax Policies Committee
· National Association of Bond Lawyers
· Connecticut Society of Certified Public Accountants: State Taxation Committee
Community Involvement
· Channel 3 Kids Camp: Honorary Director and Former President
· The Hartford Club: Former President
Experience
Cable Television Operator
Waste-to-Energy Facility Operator
Domicile and Income Tax Assessments
Regional Transmission Organization/Independent System Operator
College Hotel and Conference Center Development
Acquisitions of Health Insurance Companies in New Hampshire, Maine, Colorado and Nevada
Merger of Major Connecticut Health Insurer
Roll-up of National Home Health Care Company
Sales And Use Tax for Construction Companies and Developers
Escheat Filings and Audit for a Financial Institution
Utilities Tax Appeal
Sales and Use Tax/Corporation Business Tax Ruling
Insurance Premium Tax for a Health Insurance Company
Sales and Use Tax for a Telecommunications Company
Insurance Premium Tax for a Title Insurer
Publications
March 28, 2012, Connecticut Supreme Court Nexus Decision Expands Definition of Retailers Required to Collect Sales and Use Tax
December 31, 2011, Connecticut Tax Developments 2011
November 10, 2011, New DRS Special Notice Regarding Hospital Net Patient Revenue Tax
November 3, 2011, Connecticut General Assembly Enacts Economic Growth and Jobs Creation Act in October Special Session
September 28, 2011, New IRS Classification Settlement Program Provides Tax Relief for Independent Contractor Misclassification
September 8, 2011, Tropical Storm Irene Prompts Connecticut and Federal Tax Filing Extensions
July 15, 2011, Legislative Sessions End with More Taxes and More Questions
June 15, 2011, IRS Revokes Tax-Exempt Status of Hundreds of Thousands of Organizations and Provides Guidance on Reinstatement Process
June 14, 2011, Partial Relief for Tax-Exempt Hospitals on Form 990 for 2010
May 6, 2011, Connecticut General Assembly Approves Budget for the Biennium
March 25, 2011, Educational Organizations: Revenue Generated from Room Rentals
February 23, 2011, Governor's Budget Provides for More Taxes for Everyone
September 24, 2010, Connecticut Publishes Guidance on Economic Nexus Legislation
August 19, 2010, Exempt Organizations Update
July 1, 2010, Connecticut General Assembly Enacts Tax Law Changes During June Special Session
June 22, 2010, IRS Issues Guidance on the Indoor Tanning Services Excise Tax
June 16, 2010, Updated December 2010, Connecticut Tax Developments 2010
May 28, 2010, IRS Announces One-Month Application Period for Qualifying Therapeutic Discovery Project Tax Credit
May 3, 2010, Health Care Reform: Federal Tax Law Changes
October 23, 2009, Connecticut Tax Developments 2009
October 16, 2009, Special Connecticut Tax Settlement and Disclosure Programs
September 4, 2009, Connecticut Budget Impasse Resolved
May 11, 2009, Connecticut Tax Amnesty: An Opportunity for Everyone
April 1, 2009, Connecticut Tax Amnesty Program
February 6, 2009, Proposed Connecticut Tax Legislation
December 31, 2008, Connecticut Tax Developments 2008
November 14, 2008, Connecticut Tax Developments
News
April 9, 2012, Alan Lieberman invited to speak at a public hearing of the Governor's Business Tax Policy Task Force
September 2, 2011, "Best Lawyers in America" Recognizes 30 Lawyers from the Firm
April 2011, 35 Shipman & Goodwin Attorneys Named a "Top Lawyer" in Hartford County
October 28, 2010, "Super Lawyers" Recognizes 47 Lawyers From Shipman & Goodwin LLP
October 27, 2009, Shipman & Goodwin Attorneys Named 2010 Connecticut Super Lawyers & Rising Stars
March 2, 2009, Shipman & Goodwin Attorneys Named 2009 Connecticut Super Lawyers & Rising Stars and Featured in Connecticut Magazine
November 7, 2008, Shipman & Goodwin Attorneys Named 2009 Connecticut Super Lawyers & Rising Stars
April 25, 2008, Attorneys Named By Super Lawyers®
February 1, 2006, Thirty-Five Shipman & Goodwin Attorneys Named Connecticut "Super Lawyers®"
Events
June 19, 2012, Fiduciary Responsibilities of Officers and Directors of Not-For Profit Organizations
March 29, 2012, Tax Essentials for Independent Schools
November 15 - 16, 2011, The 2011 University of Connecticut Income Tax School for Practitioners
November 8, 2011, CSCPA Tax 360 Conference
May 20, 2011, CBIA's 2011 Connecticut Tax Conference
November 17, 2010, CT Personal Income Tax and Domicile Issues
November 17, 2010, Health Care Reform Workshop
November 2, 2010, State Employment Tax Audit Hot Topics
November 2, 2010, Connecticut Legislative Update
November 1, 2010, Healthcare Reform: Tax and Employee Benefit Issues
October 14, 2010, Health Care Reform Workshop
June 30, 2010, Health Care Reform Series Workshop I
June 24, 2010, Not-for-Profit Organizations Conference (NFP)
May 21, 2010, CBIA's 2010 Connecticut Tax Conference
November 10, 2009, Tax 360 Conference
May 14, 2009, CBIA's Connecticut Business Tax Conference
December 17, 2008, The New 2008 Form 990: Are You and Your Clients Ready for the New Disclosure and Policy Requirements?
December 9, 2008, Federal Tax Forum (FTF)
November 19, 2008, The 2008 University of Connecticut Income Tax School for Practitioners
October 21, 2008, The Connecticut Society of Certified Public Accountants (CSCPA) State Tax Forum
October 21, 2008, Updates and Current Developments in Connecticut State Taxation
July 22, 2008, Connecticut Conference of Independent Colleges- CFO Roundtable
June 19, 2008, 2008 Form 990 Tax Update - Stamford Marriott Hotel & Spa
June 18, 2008, 2008 Form 990 Tax Update - Hartford Marriott
February 28, 2008, Federal and State Tax Update for the Banking Industry
February 7, 2008, CBIA's Connecticut Business Tax Conference
December 4, 2007, S Corporation Tax Issues
October 29, 2007, Updates and Current Developments in Connecticut State Taxation
February 9, 2007, Hot 2007 Sales and Use Tax Issues
November 14, 2006, Defending Sales and Use Tax Audits and Assessments
October 24, 2006, Update and Current Developments in Connecticut State Taxation
October 12, 2006, Property Tax and Fixed Asset Workshop for Manufacturers
February 17, 2006, Connecticut Sales and Use Taxes Special Topics