David J. McLaughlin

David has experience in the areas of individual income and gift taxation, taxation of debt and other financial instruments, taxation of partnerships and issues of Massachusetts taxation.

Representative Client Work

• Assisted dairy processing company in structuring and closing its joint venture with a farmers’ cooperative
• Resolved a dispute between partners in a large hotel in Orlando, Florida, regarding the income tax consequences of contributions of property to a partnership
• Prepare disclosure of material income tax considerations for various public and private offerings of securities
• Advise on proper Federal and Massachusetts income tax reporting for high-net-worth individuals (HNWI) and large trusts
• Assist S corporations in structuring tax efficient dispositions of assets
• Evaluate for individual shareholders and corporations the potential or actual status of a foreign corporation as a passive foreign investment company
• Advise on various payroll and worker classification issues

Bar & Court Admissions

• Massachusetts

Education

• LL.M., Boston University School of Law
• J.D., Boston University School of Law
• B.A., Harvard University

Community Engagement

• Boston Bar Association

Awards & Honors

• Legal 500 U.S. (2013)

• Exploring the Contours of the Employee Retention Credit
  Client Alert
  April 10, 2020
• IRS Updates Guidance on Filing and Payment Deadlines and Provides New Guidance Relating to Other Taxpayer Actions
  Client Alert
  April 10, 2020
• Many (But Not All) Filing and Tax Payment Deadlines Postponed in the Wake of the Coronavirus
  Client Alert
  April 6, 2020
• "Massachusetts Increases Business Taxes, Empowers Commissioner to Deny Tax Benefits" (with Jonathan B. Dubitzky, William F. Halmkin and David J. Nagle), 27 State Tax Notes 1007 (March 17, 2003)