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Stanley Keller, Esq. is of counsel in the law firm of Locke Lord LLP, where he is engaged in a business and securities law practice. He graduated from Harvard Law School, magna cum laude, and received an A.B. from Columbia University. Mr. Keller is active in the American Bar Association Business Law Section, having served as chair of its Federal Regulation of Securities Committee, Audit Responses Committee and Legal Opinions Committee. Mr. Keller is also past chair of both the Boston Bar Association and Massachusetts Bar Association Business Law Sections. He lectures for various continuing legal education organizations. He has also authored a number of articles on corporate and securities law matters and was editor of a three-volume treatise, Massachusetts Business Lawyering, published by MCLE, and co-editor of The Practitioner’s Guide to the Sarbanes-Oxley Act, published by the ABA. Mr. Keller is co-chair of the Boston Bar Association’s Task Force on Revision of the Massachusetts Business Corporation Law, a member of the ABA Corporate Laws Committee and a member of the TriBar Opinion Committee.
Karl P. Fryzel, Esq. is a partner in the law firm of Locke Lord LLP, where his practice is concentrated in the areas of tax and business planning, with particular emphasis on corporations, partnerships and limited liability companies. He graduated from Georgetown University Law Center, where he was an editor of Law & Policy in International Business, and received an A.B. from Boston College, summa cum laude. He attended the London School of Economics as part of his undergraduate degree. Prior to entering the private practice of law, he was an attorney in the Office of Chief Counsel of the Internal Revenue Service and the Tax Division of the U.S. Department of Justice. While at the Department of Justice he litigated cases in the U.S. Courts of Appeal and the U.S. Supreme Court, and while at the Office of Chief Counsel, drafted legislation and regulations in the areas of foreign and domestic taxation. He is a member of the American Bar Association Section of Taxation and the Boston Bar Association. He is a frequent lecturer on the topics of partnership, corporate and limited liability company taxation at the Massachusetts Continuing Legal Education and other seminars in New England.
Christopher M. Flanagan, Esq., is a partner in the Boston office of the law firm of Locke Lord LLP, where he also serves as the chairman of the firm’s Business Transactions Practice Group within its Tax Department. His practice is primarily focused on tax planning and analysis in the transactional area and representing companies in the structuring and formation of major corporate joint ventures and limited liability companies. He received his LL.M. in Taxation from the New York University School of Law and his J.D. from Boston University School of Law. He received a B.S., cum laude, from the Villanova University School of Business. Mr. Flanagan is also a past chair of the Tax Section of the Boston Bar Asso-ciation, and is a member of the Section of Taxation of the American Bar Association. He has also authored several articles and lectured frequently on corporate and partnership taxation at various bar and legal organizations as well as tax-related seminars and webinars, with a particular focus on tax issues arising in the transactional area.
Important features of this year's supplement include:
- A revised and expanded discussion of the new federal Corporate Transparency Act and its application to LLCs reflecting the implementing regulations adopted in September 2022.
- An updating of the discussion and forms relating to management provisions and commercial aspects of LLCs.
- An explanation of a new Technical Information Release (22-6) from the Massachusetts Department of Revenue implementing 2021 legislation (MGL c.63D) regarding an election for an LLC to pay a special 5% excise tax to enable the members to substantially avoid the federal income tax limitation on the deduction of state and local taxes.
- An explanation of a new Massachusetts tax law (MGL c.62C, sec. 30B) and Technical Information Release (22-1) of the Department of Revenue regarding the adoption by Massachusetts of the federal income tax centralized audit rules for partnerships, including LLCs.
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