Jacob Lager advises clients on domestic tax, international taxation, and trust and estate matters.
Domestic Tax Matters
Jacob possesses extensive experience in the structuring of business transactions and advising domestic and cross-border clients on tax implications related to corporate mergers, asset acquisitions, spin-offs, and debt exchanges. He routinely drafts information disclosures for proxy statements, public filings, and private offerings. Jacob also advises clients regarding the inception and maintenance of special status entities such as S corporations, disregarded limited liability companies, partnerships, REITS, and tax-exempt charitable organizations. He advocates for clients in tax dispute resolution. Jacob also advises on the tax implications of corporate dissolutions, partnership and corporate redemptions and reorganizations, mergers, buy-outs, transition agreements, succession planning and other capital events that often result from the resolution of co-owner disputes.
Jacob has specific experience in the tax implications of cross-border matters, which often encompasses the U.S. treatment of domestically held foreign interests. He counsels clients on Tax Treaty benefits and corresponding withholding obligations related to international loan agreements, royalty arrangements and dividend payments. Jacob frequently assists non-U.S. clients in making tax-efficient investments within a variety of U.S.-based companies.
Trust and Estate Planning
In addition, Jacob provides estate planning services to high net-worth individuals related to estate taxation, generation-skipping taxation, fiduciary income tax, and post-mortem tax and succession planning. He has experience in probate and private trust administration, from living trusts to more involved GRATs, QPRTs, family limited partnerships and LLCs, ILITs, charitable trusts, and other manners of deferred giving. He also advises his foreign clients who want to make cross-generational gifts to U.S. heirs.
Property Tax Matters
Well-versed in California property tax matters, Jacob regularly contests reassessments and engages in entity structuring to avoid such reassessments, where possible. Every property tax situation can be complex and unique, and his focus is on providing advice and solutions tailored to each client’s individual needs.