Nayoung (Naya) Kim Pearlman

Nayoung (Naya) Kim Pearlman: Attorney with Norris McLaughlin, P.A.

Biography

Naya K. Pearlman, a Member of the firm, concentrates her practice on tax law and matters relating to tax structuring, planning, compliance, and controversies.

Naya provides tax advice on entity formations and on transactional matters. She serves as tax counsel in mergers and acquisitions, corporate reorganizations, and in joint ventures. Her practice includes cross-border and international tax law matters, including the structuring of foreign ownerships, foreign gift reporting, and foreign bank account and asset disclosures. She represents equity investors in tax advantaged investments, including credits for solar and energy, and has experience in structuring special purpose entities for renewable energy projects.

In addition to serving as tax counsel on business matters, Naya regularly works with individual clients on estate and income tax planning. She advises individuals on estate plans and devises wealth preservation and tax strategies. Naya also advises fiduciaries during all phases of the estate and trust administrations, and represents clients before the Internal Revenue Service and state taxing authorities.

Naya was recognized by the New Jersey Law Journal as a 2018 New Leader of the Bar for her impressive accomplishments and great promise in the legal profession, and has been recognized as a New Jersey Super Lawyers Rising Star for the past five consecutive years.

Prior to joining Norris McLaughlin, P.A., Naya began her career as a tax associate at a major public accounting firm. She then founded her own tax practice and was Of Counsel to a regional New Jersey law firm. At law school, Naya served on the Editorial Board of the Journal of International and Comparative Law and was a member of the Tax Clinic, where she successfully represented taxpayers before the Internal Revenue Service. During law school, Naya also worked as a research assistant to an International Law Professor and served as an intern for the Honorable Richard Braun at the Supreme Court of New York, and for the late Honorable Frank Scardilli, Chief Circuit Mediator, for the United States Court of Appeals for the Second Circuit.

News

Naya Pearlman Named New Leader of the Bar by New Jersey Law Journal

Twenty Norris McLaughlin Attorneys Recognized by New Jersey Super Lawyers 2018

Twenty-One Norris McLaughlin, P.A.Attorneys Recognized by New Jersey Super Lawyers 2017

Articles

HIGHLIGHTS OF TAX LAW CHANGES UNDER THE TAX CUTS AND JOBS ACT

HOW AN “F” REORGANIZATION CAN HELP YOUR BUSINESS

TRANSFERRING REAL ESTATE WITH NEGATIVE CAPITAL

Blog - Business Without Borders

Establishing Bank or Financial Accounts in the US - Consider the Impact of New FinCEN Rules on Beneficiaries

Manafort’s Trial Reminds Us of Looming OVDP Deadline

Surprising Altera Withdrawal for Multinational Companies

What the Altera Case Could Mean for Multinational Companies

IRS Issues Guidance for New Repatriation Tax

How An “F” Reorganization Can Help Your Business

IRS Announces Tax Treaties Resulted in Low Withholding Rates to Foreign Individuals and Entities

Blog - Real Estate Dispute and Land Use Blog

Why Passive Activity Rules are Still Important When Selling Rental Real Estate

Transferring Real Estate with Negative Capital

Blog - Biz Law Blog

Potential Tax Break on Qualified Business Income of Non-Corporate Taxpayers

Blog - Immigration Blog

IRS Issues Guidance for New Repatriation Tax

Blog - Trusts, Estates & Individual Tax Law Blog

Business Owners Beware: New Tax Reporting Requirements for Passthroughs

Tax Carve-Out for U.S. Real Estate Agents, Brokers, and Managers

Manafort’s Trial Reminds Us of Looming OVDP Deadline

Publications

•Quoted, “ Trouble with Business Taxes? An Attorney can Help ,” Super Lawyers, June 2018
•Quoted, “ Entrepreneurs Need Help in a Variety of Areas ,” New Jersey Business, October 16, 2017
•“Same-Sex Couples Should Consider Filing Amended Returns,” Middlesex Advocate, September 2013
•“Tax Strategies in the Face of the New 3.8% Medicare Tax, Nassau Lawyer,” December 2012
•“Berdon LLP Federal Tax Alert”
•Researcher, “Belgium’s Universal Jurisdiction Law: Vindication of Universal Justice or Pursuit of Politics?” 25 Cardozo L. Rev. 247, 2003

Presentations

•“You’re No Longer a Start-Up! Now What?” Norris McLaughlin, P.A., Bridgewater, NJ, October 10, 2018
•“Proposed Tax Law Changes Under the New Trump Administration,” BNI, Cherry Valley Country Club, Skillman, New Jersey, March 2, 2017

Awards

Naya K. Pearlman has been selected for inclusion on the list of New Jersey Super Lawyers Rising Star in 2014, 2015, 2016, 2017, and 2018, a distinction limited to 2.5% of attorneys in New Jersey. The Super Lawyers List is issued by Thompson Reuters. No aspect of this advertisement has been approved by the Supreme Court of New Jersey.

Naya was recognized and listed in Rues Ratings’ Best Attorneys of America.

New Jersey Law Journal 2018 Leader of the Ba

Areas of Practice (6)

  • Business Law
  • Estate Planning & Administration
  • International Business and Tax Planning
  • Taxation
  • Solar Energy
  • Elder Care & Special Needs Law

Education & Credentials

Contact Information:
(908) 252-4332  Phone
https://norrismclaughlin.com
University Attended:
Bryn Mawr College, A.B., Mathematics and Economics, magna cum laude, 2001; Zicklin School of Business, Baruch College, M.S., Accounting, 2014
Law School Attended:
Benjamin N. Cardozo School of Law, J.D., Dean's Merit Scholar, 2004; New York University School Of Law, LL.M., Taxation, 2008
Year of First Admission:
2005
Admission:
U.S. Tax Court; U.S. District Court, District of New Jersey; 2004, New Jersey; 2005, New York
Memberships:

Professional Affiliations

•New Jersey State Bar Association
•Taxation Section, Women in the Profession Section
•New York Bar Association
•Taxation Section, Trusts and Estates Law Section

Languages:
Korean
Reported Cases:
Representative Matters: Served as tax counsel to various mergers and acquisitions transactions of U.S. and foreign companies.; Successfully represented taxpayers in offshore voluntary disclosure programs and through Streamlined Procedure.; Structured the hybrid reorganization and business consolidation of a shipping company between commonly-owned partnerships and S corporations.; Advised on the involuntary conversion of property owned by a partnership and the purchase of replacement property to qualify for nonrecognition of gain.; Structured liquidating distributions of redeemed partner in tax efficient manner to minimize gain and maximize cash flow on subsequent sale of distributed property.; Structured the foreign ownership of a U.S. partnership with income effectively connected with a U.S. trade or business using a foreign non-grantor trust.; Advised fiduciaries of non-grantor trusts the application of real estate professional rules as a reasonable basis to avoid 3.8% Medicare tax on nonpassive income.; Represented taxpayers in New Jersey criminal tax investigation and successfully negotiated the waiver of penalties and the closing of the criminal investigation.
ISLN:
918687294

Peer Reviews

This lawyer does not have peer reviews.

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

Documents (8)

Documents by this lawyer on Martindale.com

Bridgewater, New Jersey

Contact Nayoung (Naya) Kim Pearlman

Required Fields

Required Fields


By clicking on the "Submit" button, you agree to the Terms of Use, Supplemental Terms and Privacy Policy. You also consent to be contacted at the phone number you provided, including by autodials, text messages and/or pre-recorded calls, from Martindale and its affiliates and from or on behalf of attorneys you request or contact through this site. Consent is not a condition of purchase.

You should not send any sensitive or confidential information through this site. Emails sent through this site do not create an attorney-client relationship and may not be treated as privileged or confidential. The lawyer or law firm you are contacting is not required to, and may choose not to, accept you as a client. The Internet is not necessarily secure and emails sent though this site could be intercepted or read by third parties.