| Biography | Michael Yopp is a partner at Waller Lansden and practices in the areas of state and federal taxation, partnerships, limited liability companies and general business law. He received Bachelor of Science degrees in Biology and History from Murray State University in 1968. He earned a Juris Doctor degree, with distinction, from Emory University in 1975 and a Master of Laws in Taxation from New York University in 1979. Prior to joining Waller Lansden, Mr. Yopp was a founder and member of the Nashville law firm, Yopp & Sweeney, PLC. Mr. Yopp frequently speaks at seminars on tax issues and regularly contributes to professional journals on tax matters. He is the chief editor and author of Tennessee Limited Liability Company Forms and Practice Manual, Data Trace Publishing Company. He also has lectured on partnership tax law at Vanderbilt University School of Law and is frequently asked to testify as an expert witness in tax cases. Mr. Yopp is a Fellow of the American College of Trusts and Estate Counsel. He is Past Chairman of the Professional Services Committee, American Bar Association; Trustee and Past President of the Tennessee Federal Tax Institute, Inc.; Founding Trustee and Former President of the Paul J. Hartman Memorial State and Local Tax Forum; Past Chairman of the Executive Committee of the National Association of State Bar Tax Sections; and a Fellow in the Nashville Bar Foundation. Mr. Yopp is also on the Legislative Drafting Committee for Limited Liability Companies of the Tennessee Bar Association. He has been listed in The Best Lawyers in America (Woodward White, Inc.) in every edition since 1995 and Business Tennessee's "Top 101 Lawyers in Tennessee" since 2004 and Top 100 Tennessee Lawyers in Super Lawyer for 2006 and 2007. Mr. Yopp also has been recognized in the Nashville Business Journal's "Best of the Bar." Mr. Yopp is a member of the Nashville, Tennessee (Past Chairman, Tax, Probate and Trust Section) and American Bar Associations. Professional Activities: Member, Nashville, Tennessee and American Bar Associations; Former Chairman, Professional Services Committee, American Bar Association; Member, Legislative Drafting Committee for Limited Liability Companies, Tennessee Bar Association; Former Member, Executive Committee, National Association of State Bar Tax Sections; Fellow, Nashville Bar Foundation; Fellow, American College of Trusts and Estate Counsel; Former chairman, Tax, Probate and Trust Section, Tennessee Bar Association; Chief editor and author, Tennessee Limited Liability Company Forms and Practice Manual, Data Trace Publishing Company; Trustee and past president, Tennessee Federal Tax Institute, Inc.; Founding trustee and past president, Paul J. Hartman Memorial State and Local Tax Forum. Civic and Other Activities: Vice Chairman, Board of Trustees of Aquinas College, Nashville, Tennessee; Former President, Serra Club, Nashville, Tennessee. Articles: 4/5/2011, Estates of Decedents Passing in 2010 - Extension of Election to Opt Out of Estate Tax and Allocation of Basis to Assets; 12/17/2010, Estate and Gift Tax Provisions Contained in the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010; 12/17/2010, Income Tax Provisions Contained in the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010; 11/19/2010, Limited Liability Companies with Common Ownership Prohibited From Filing Combined Franchise Tax Return; 6/14/2010, Tennessee Legislature Passes "Technical Corrections" Bill; 3/24/2010, Now is The Time for Property Owners to Take a Second Look at Real Property Tax Valuations; 9/9/2009, Bellsouth Advertising v. Chumley: Tennessee Court of Appeals Upholds Commissioner of Revenue's Variance; 6/17/2009, Tennessee General Assembly Amends Tennessee Tax Statutes; 6/16/2009, Possible Refund Opportunity for Tennessee Taxpayers: Tennessee Court of Appeals Holds That In-House Software Exemption Applies to Software Created by Contract Workers from Staff Augmentation Service; 5/20/20092008-2009, Tennessee Tax Survey; 4/24/2009, Now is The Time Property Owners to Take a Second Look at Real Property Tax Valuations; 2/14/2009, Tennessee: State Tax Implications of the American Recovery and Reinvestment Act of 2009; 9/18/2008, Firm Ranked Number One for Health Care, Government Relations, Mass Tort Litigation, Bankruptcy, Antitrust and Tax Law in Nashville and Tennessee; 7/10/2008 Waller Lansden News: Ten Waller Lansden Attorneys Recognized as "Best of the Bar" by Nashville Business Journal; 7/8/2008, Board Members and Executive Directors of Nonprofit 501(c) organizations: Look Out for the New Form 990 Tax Return!; 3/6/2008, Class Action Tax Litigation in Tennessee May No Longer Be A Risk for Retailers; 9/11/2007, Waller Lansden News: Best Lawyers in America Honors 45 Waller Lansden Attorneys; 9/10/2007, Judge Denies IRS Request for Tax Accrual Work Papers; 8/13/2007, Tennessee Department of Revenue Releases Tax-Exemption Application Form for Otherwise For-Profit Entities; 9/22/2006, Waller Lansden News: Best Lawyers in America Recognizes 41 Waller Lansden Attorneys; 5/18/2006, DaimlerChrysler Corp. v. Cuno; 3/30/2006, Claim for Refund Recommended for Telephone Excise Tax Paid; 3/24/2006, California Court Says LLC Fee is Unconstitutional; 3/24/2006, Management Fees Paid to Affiliated Companies May Trigger Business Tax Liability; 9/26/2005, Congress Allows 100% Deduction for Cash Charitable Contributions Made Before December 31; 1/13/2005, Waller Lansden Attorneys Named in Business Tennessee Magazine's List of Top 101 Lawyers in Tennessee; 12/29/2004, Upcoming Tax and Accounting Changes for Stock Options and Other Equity Incentives; 10/14/2004, Sixteen Waller Lansden Attorneys Named in the 2005-2006 Edition of The Best Lawyers in America Published by Woodward White, Inc.; 10/13/2004, Congress Overhauls Nonqualified Deferred Compensation; 7/28/2004, Like-Kind Exchange Property - Partnership Or Tenancy In Common? That is the Question; 5/25/2004, Book: Tennessee Limited Liability Company Forms and Practice Manual; 5/20/2004, Retroactive Tennessee Franchise Tax Change; 3/15/2004, Boom Times Ahead? LLC Formations Soar - As Seen in the Nashville Business Journal on March 12, 2004; 2/9/2004, Streamlined Sales Tax Update. |