Bonnie Diaz focuses her practice primarily on tax planning and advisory services for middle-market corporations, limited liability companies, partnerships, not-for profit institutions, and individuals. She advises clients on a wide range of domestic and cross-border transactions, including entity mergers and acquisitions, tax-free corporate reorganizations and Section 351 transactions, and business and real estate joint ventures. Ms. Diaz also assists nonprofit clients with obtaining and maintaining their federal tax-exempt status, and the treatment and minimization of unrelated business taxable income.

Bonnie is also experienced in handling a variety of federal and state tax controversies related to income and withholding tax issues, including representation of clients before the IRS and various other federal and state tax tribunals, and the preparation of FBARs and IRS Forms 5471.

Bonnie also counsels her clients with respect to their employee benefit plans and plan qualification issues under the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 (ERISA), and on issues of executive compensation, employment and severance agreements, including the application of Section 409A of the Internal Revenue Code to those arrangements.

Bonnie has published “Choices of U.S. Entities for Inbound Investors” in the March 2017 issue of the German American Chamber of Commerce Legal & Tax Newsletter. She also published a number of times on various aspects of the Internal Revenue Code Section 385 Earnings Stripping Regulations, and has closely followed and written on the New Jersey Tax Court’s stance with respect to Morristown Memorial Hospital’s appeal of its property tax exemption as a non-profit hospital under N.J.S.A. 54:4-3.6.

Bonnie received her LL.M. in Taxation from the New York University School of Law, and her J.D. from the Georgetown University Law Center, where she was the editor of and published in the Georgetown Journal on Poverty Law and Policy. Ms. Diaz is an active member of the Tax Sections of the New York and New Jersey State Bar Associations, and provides pro-bono representation to undocumented children under the age of 18 in both the Family Court and before U.S. Immigration Authorities.