Paul E. Alpuche, Jr.

PA
AV stamp icon
Attorney Awards

Biography

Paul Alpuche is a business and tax attorney who provides business counsel, tax planning, and tax controversy guidance to businesses, nonprofits, and individuals throughout the Washington, DC area.

A native New Yorker, Paul is plainspoken and direct. In the words of one client, “Paul will always tell me what I need to hear,” even if it’s not always what the client wants to hear. His advice based on extensive tax experience helps the owners of start-up, growing and mature companies rise to the challenges of owning, operating, acquiring, or disposing of closely held businesses. Paul educates business owners and executives about how to choose professionals such as accountants, financial planners and insurance agents, and then works with those experts on business, planning, and tax issues. As part of his tax planning practice, he regularly advises nonprofit organizations on applying for tax-exempt status and creating conflict of interest policies.

Paul provides counsel regarding organizational, governance and capitalization matters; drafts buy-sell, operating and joint venture agreements; and advises on succession planning and all aspects of contractual review, negotiations, and strategic relationships. His clients include professional service providers, real estate developers and investors, nonprofits and associations, country clubs, insurance companies, health care facilities and providers, medical and legal practices, manufacturers, and retailers.

In addition, Paul represents individuals and businesses with tax issues before the Internal Revenue Service and various state and local taxing authorities. As part of his tax controversy practice, he regularly advises clients on all aspects of federal, state, and local tax assessment and collection procedures. This includes representation in trust fund penalty assessments, examination, and appeals, as well as guiding clients through the Offer in Compromise process, installment agreements, collections due process hearings, requests to abate penalties, and lien releases and discharges.

Paul also serves as Chair of the Montgomery Hospice Board of Directors, on the Board of Trustees of Adventist HealthCare, and as General Counsel for Imagination Stage.

Honors & Awards

•Named the Best Lawyers in America Washington, DC Closely Held Companies and Family Businesses Law Lawyer of the Year (2019)
•Listed in Best Lawyers in America, Business Organizations, Tax Law, Closely Held Companies and Family Business Law(2018-present)
•Ranked AV Preeminent by Martindale-Hubbell Peer Review Ratings
•Named Go-to Attorney for Business in Smart CEO's Legal Elite (2009)

Community Involvement

•Montgomery Hospice (Chair, 2016-present; Board of Directors, 2009-present)
•Adventist HealthCare (Board of Trustees, 2018)
•Imagination Stage (General Counsel, 2014-present)
•Interfaith Works (Finance Committee)

Sucess Stories

Adventist HealthCare

Challenge

The senior living subsidiary of Adventist HealthCare a number of its subsidiaries decided to sell six skilled nursing facilities. The sale to Genesis HealthCare involved multiple owners and jurisdictions.

Strategy

Adventist HealthCare owned five of the facilities and one was jointly owned by Frederick Memorial Hospital. Four of the facilities were located in Montgomery County, and the remaining two were located in Prince George's County and Frederick County. The multi-million dollar transaction, which took the better part of a year to complete, involved the sale and lease of real estate, the sale of the ongoing business operations of the nursing facilities, defeasance of bond financing, and various ancillary issues. Lerch Early attorneys worked closely with in-house counsel and a number of other representatives of Adventist HealthCare to negotiate the sales contracts, satisfy due diligence requirements, and successfully complete the transfer.

Result

Adventist HealthCare now is able to focus care for the community’s senior population through its various programs, partnerships and entities.

Insights

Publications

•Nonprofits Face New Tax Liability for Transportation Fringe Benefits January 1, 2019

Events

•Ask the Attorneys: Conversation and Lunch for Nonprofits and Associations June 1, 2018
•Facilities Revenue 101: Considerations for Generating Non-Tuition Revenue from Your Campus Assets January 21, 2015

News

•Paul Alpuche Named 2019 Lawyer of the Year for Closely Held Companies and Family Businesses Law by Best Lawyers August 15, 2018
•Lerch Early Attorneys Named to Best Lawyers in America 2019 August 15, 2018
•Paul Alpuche Appointed to Adventist HealthCare Board January 3, 2018
•Lerch Early Attorneys Named to Best Lawyers in America 2018 August 15, 2017
•Paul Alpuche Named Chair of Montgomery Hospice July 25, 2016
•Paul Alpuche Named General Counsel of Imagination Stage May 14, 2014
•Paul Alpuche Named Go-to Attorney for Business Law December 2, 2009
•Montgomery Hospice Invites Paul Alpuche To Join Its Board Of Directors July 1, 2009

Areas of Practice (1)

  • Corporate/Tax

Education & Credentials

Contact Information:
(301) 657-0183  Phone
(301) 347-1782  Fax
www.lerchearly.com
University Attended:
The George Washington University, B. Accty. in Accounting, Dean's List, The George Washington University Board of Trustees' Scholarship Award, 1985
Law School Attended:
The George Washington University Law School, J.D., with honors, 1988; New York University, L.L.M. in Taxation, 1991
Year of First Admission:
1989
Admission:
U.S. Tax Court; Maryland; District of Columbia
Memberships:

Professional Memberships

•Maryland State Bar Association
•District of Columbia Bar Association
•Bar Association of Montgomery County (Vice Chair, Tax Section 1999-2000; Co-Chair Business Law Section 1998)

Birth Information:
1963
Reported Cases:
Representative Matters: Helped company prepare itself for acquisition, including tax planning, negotiating the letter of intent and transaction documents, and facilitating closing related to the $80 million sale.; Serve as general counsel to a products and services company, including contract negotiations, manufacturing and distribution agreements, operating agreements, and assignment of membership interests.; Represented a doctor in taking over another doctor's practice, including forming the business entity, working with real estate counsel to negotiate a lease, and reviewing tax and billing issues.; Advised a business owner on shareholder rights issues, including tax, stock, and IRA issues.
ISLN:
909470164
Payment Information:
  • Credit cards accepted
  • Accepts MasterCard and Discover

Peer Reviews

  • 5.0/5.0
  • High ethical standing icon
  • A Martindale-Hubbell Peer Rating reflects a combination of achieving a Very High General Ethical Standards rating and a Legal Ability numerical rating.

*Peer Reviews provided before April 15, 2008 are not displayed.

Documents (1)

Documents by this lawyer on Martindale.com

Bethesda, Maryland

Contact Paul E. Alpuche, Jr.

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