San Francisco, California 94104
GARY P. KAPLAN is a partner in the firm's Tax group. He focuses his practice on international taxation and business transactions, representing U.S. and international clients in connection with cross-border taxation and mergers, acquisitions, joint ventures and other strategic relationships, and developing structures for conducting their global business and investment activities.
Mr. Kaplan has structured operations of U.S. multinationals including developing tax-efficient international expansion plans, setting up international holding companies, establishing foreign representative offices, branches and subsidiaries, advising on Subpart F and passive foreign investment company issues and preparing intellectual property cost-sharing and buy-in agreements. He has created transfer pricing strategies including the use of favorable jurisdictions, tax holidays and special enterprise zones, as well as foreign tax credit utilization and profit repatriation plans. For families and family office clients, he has established offshore investment funds, foreign estate and asset protection plans, foreign registered charities and foundations, foreign insurance and annuity programs, and has advised on expatriation and non-U.S. trust planning.
Mr. Kaplan also represents non-U.S. companies engaged in U.S. business and investment activities. Many of these companies have listed or are planning to list shares in the United States. Mr. Kaplan also undertakes FIRPTA planning for non-U.S. real estate developers and investors.
Mr. Kaplan taught for many years as an adjunct professor in the graduate tax program at New York University School of Law and has served as guest lecturer in tax at Stanford Law School and University of California at Berkeley. He has taught foreign tax, tax treaties, tax accounting, real estate planning and taxation of debt discharge; has written numerous articles in many of these areas; and is a frequent lecturer at national and international tax seminars.
Mr. Kaplan is currently listed in The Best Lawyers in America in the fields of Tax Law and Trusts and Estates. Most recently, he was ranked in the 2011 through 2014 editions of Chambers USA as a leading practitioner of tax law. Mr. Kaplan is recognized in the 2013 and 2014 editions of Legal 500 as recommended in Domestic Tax: West Coast and International Law. He was also selected for inclusion in Northern California Super Lawyers in 2004, 2006 through 2008 and 2010 through 2013, and is an AV-rated attorney, a peer-awarded honor given by Martindale-Hubbell. Additionally, Mr. Kaplan was listed in The International Who's Who of Private Client Lawyers 2013.
|Areas of Practice||1) Tax, 2) Trusts and Estates, 3) Family Offices and Private Trust Companies, 4) International Estate Planning, 5) International Tax, 6) Tax - M&A and Private Equity and 7) Tax - Reorganizations and Bankruptcy|
|Law School||The University of Michigan Law School, J.D., 1978|
|Education||University of Florida, B.A., 1975|
|Bar Member / Association||California State Bar Association, New York State Bar Association|
|Most recent firm||Sidley Austin LLP|
Barton W.S. Bassett is the leader of Morgan Lewis's Tax Practice. Mr. Bassett's practice focuses on international tax planning for both the outbound operations of U.S. multinationals and the inbound operations of foreign multinationals.
Celia Roady is a partner in Morgan Lewis's Tax Practice.Ms. Roady has published extensively in various journals on exempt organizations.