Harry J. Friedman has a wide-ranging experience in the area of general business tax planning, including the formation of joint ventures, limited partnerships and limited liability companies, consolidated tax returns, and mergers and acquisitions of both private and public corporations. In addition, Harry provides advice and counseling to tax exempt organizations including hospitals, private schools, and scientific research organizations on maintaining tax-exempt status, unrelated trade or business income issues, and joint ventures as well as corporate governance issues.
Areas of Concentration
· Partnership and corporate taxation
· Tax exempt organizations
· Federal and state taxation
Professional & Community Involvement
· Member, State Bar of Arizona, Tax Section
· Member, American Bar Association, Tax Section
- Co-Chair, Committee on Proposed Revenue Rulings of S Corporations (1991-1992)
- Chair, Sub-Committee on Proposed and Temporary Regulations of S Corporations Committee (1984-1991)
· The Florida Bar
- Executive Counsel, Tax Section (1991-1992)
- Chair, Committee on Corporate Tax (1986-1988)
- Co-Chair, Committee on Administration of State Taxes (1991-1992)
- Vice-Chair, Committee on Relations between FICPA and Florida Bar
Awards & Recognition
· Listed, The Best Lawyers in America, Tax Law, 1999-2014
· Finalist, Daily Business Review, "Top Dealmaker of the Year - Corporate Finance Category," 2013
· Finalist, Daily Business Review, "Top Dealmaker of the Year - Corporate International Category," 2013
· Member, Winning Team, ACG New York Champion's Award, Consumer and Retail Products Deal of the Year (over $200mm) for Merger of Burger King and Justice Holdings Ltd.,2013
· Member, Winning Team, ACG New York Champion's Award, M&A Deal of the Year (over $200mm to $500mm) for Martin Resource Management Corporation ESOP, 2013
· Member, Winning Team, ACG New York Champions Awards, Middle-Market Deal of the Year, Corporate/Strategic Acquisition of the Year and Professional Services, 2012
· Recipient, "Best of the Bar Award" for Tax Law, Phoenix Business Journal, 2005
· Rated, AV Preeminent® 5.0 out of 5
· Representation of Brentwood Associates in the acquisition of Soft Surroundings, a direct marketer and specialty retailer of branded apparel, accessories, beauty products and home furnishings.
· Provided tax counsel for a number of private equity fund acquisitions and dispositions.
· Provided tax advice to Rowland Coffee Roasters, Inc., a privately held company based in Miami and best known for the leading Hispanic brands Café Bustelo® and Café Pilon®, in the $360 million sale of its coffee brands and business operations to The J.M. Smucker Company.
· Provided tax advice in connection with spin-offs and split-offs of public companies.
· Provided tax advice in connection with creating limited liability company structures for S corporations' targets.
· Provided tax advice in connection with the formation of real estate opportunity funds and private equity funds.
· Represented a tax exempt organization in a merger with another tax exempt organization.
· Represented a public corporation in connection with its acquisition by a public corporation in a tax-free reorganization.
· Representation of homebuilders in connection with joint ventures for development of building lots.
Publications & Presentations
Articles, Lectures & Publications
· Mentioned, "Deal Makers: Attorney Works $800 Million Debt Offering," Daily Business Review, August 8, 2012
· Co-Author, "Changes in the Laws Governing Tax Exempts," GT Alert, August 2007
· Co-Author, "No Good Deed Goes Unpunished: A Primer on Excise Tax Penalties on Foundations and Charitable Trusts," Trusts & Estates, May 2000
· Co-Author, "Florida Nonprofit Corporation Law," The Exempt Organization Tax Review
· Speaker, "Intermediate Sanctions," Current Developments Affecting Public Charities, Miami, FL, May 1997
· Speaker, "Ancillary Joint Ventures," Tax Issues for Healthcare Organizations, October 1996
· Speaker, "Conversions of Nonprofit Hospitals," National Health Lawyers Association Annual Health Law Update, June 1996
· Speaker, "Conversions of Nonprofit Hospitals," American Bar Association Health Law Forum, October 1995
(Also at Fort Lauderdale, Florida Office)