Nicola Lemay, a partner in Foley Hoag's Taxation Department, provides expert advice with respect to a wide variety of tax matters, representing clients in all stages of their business development. Nicola assists clients with choice of entity and entity conversion decisions and provides creative tax planning for ongoing business operations and executive compensation matters. In her diverse transactional practice, Nicola counsels companies and investors on complex domestic and cross-border: (i) business formations; (ii) private equity and hedge fund formations; (iii) debt and equity financings; and (iv) mergers, acquisitions, restructurings and joint ventures involving corporations, limited liability companies and partnerships. Nicola also advises clients in matters before the Internal Revenue Service and state and local tax authorities, including ruling requests and appeals. Prior to joining Foley Hoag, Nicola was associated with another national law firm, practicing in the area of tax law. Nicola also has been associated with Ernst & Young LLP, where she was a manager specializing in tax planning for domestic and international mergers, acquisitions and restructurings. Professional / Civic Involvement - Co-Chair of the Tax Law Section · Massachusetts Bar Association · American Bar Association
- Corporate Tax Committee
- Energy and Environmental Taxes Committee
- Partnerships and LLC Committee
- Project Finance and Development Committee · North Shore Technology Council · International Fiscal Association · Columbia Business School Alumni Club Speeches and Conferences · Boston Bar Association Tax Section, Estate Planning Committee - "Limited Liability Companies: Federal Income Tax Considerations for the Estate Planner," Boston, MA - February 2008 · Financial Research Associates, LLC - Tax Practices for Private Equity Funds East 2006 - "Techniques for Structuring Management Fees: Deemed Capital Contributions," New York, NY - October 2006 · Boston Bar Association CLE Seminar - "Advanced Issues in Tax-Free Acquisitive Reorganizations" Boston, MA - April 2006 · Boston Bar Association Tax Section, Federal Tax and Business Transactions Committee - "Summary of Certain Provisions of the American Jobs Creation Act of 2004," Boston, MA - June 2004 · MCLE - "Basic Tax Issues for the Business Attorney," Boston, MA - June 2004 Industries Energy Technology and Renewables Investment Advisers & Private Investment Funds Life Sciences Venture Capital & Emerging Companies Honors/Awards Listed in THE BEST LAWYERS IN AMERICA (2012) Named a "Massachusetts Super Lawyers Rising Star" in the area of tax law in the May 2005, 2006 and 2007 editions of BOSTON MAGAZINE |