Mary Harmon focuses her practice on advising corporations and passthrough entities on tax and contractual issues. Clients look to her for counsel on U.S. federal, state, local, and foreign tax compliance and planning issues, including matters relating to subchapter C, subchapter K, subchapter S and sales and use taxes. She also provides guidance on obtaining recognition of and retaining tax exempt status, withholding taxes, subpart F, and other tax matters.
In addition to her tax practice, Mary drafts and negotiates corporate documents including purchase agreements, employment agreements, limited liability company and partnership agreements, shareholders agreements, equity agreements, assignments, resolutions, and other various legal forms and contracts. Her work in this area also includes reviewing tax provisions of such documents for conformity with the tax code and potential effects.
When a limited liability company, limited partnership or similar company is planning an acquisition, making a capital call, and pursing an equity grant, Mary has experience preparing and analyzing capitalization tables and waterfalls. She also counsels private equity clients and their operating companies on incentive equity grants, tax structuring for add-on transactions, and other day-to-day operational matters.