Business & Commercial

General Corporate & Business Law

We are ready to support you with your Virginia, Maryland, and DC business needs. We counsel our clients in: Choosing a business entity: We have experience assisting clients in choosing the optimal business entity, including general and limited partnerships, S-corporations, C-corporations, LLCs, LLPs, business trusts, or joint venture arrangements. .

We also counsel clients in creating subsidiaries or multiple business entities to further your business goals, limit liability, and create tax efficiencies. Adapting to changes in federal and state law: Both the federal and state courts issue rulings every week that affect your business and clients. Changes to federal and state statutes can have effects as well. We advise clients on how to adapt to changes in the law by evaluating your business practice in this changing landscape.

Tax planning: We focus on the tax implications, pitfalls, and benefits from the outset. Tax planning is not an afterthought, but an initial consideration when developing your business strategies.

Employment issues: We advise clients regarding compliance with state and federal employment law. We draft key employee and executive agreements. Our litigation support group works closely with this practice, as needed.

General counsel: Each client has needs specific to their unique business. We are flexible and frequently participate in a broad variety of general counsel issues. We work closely with your accountants and other advisors.

Attorneys

Jason D. Smolen

Daniel H. Ruttenberg

Scott W. Taylor

Tax

Our tax practice represents individuals, families, executives, trusts, estates and closely held businesses, including many high net worth clients, in various income, gift, estate and generation skipping tax matters. With our training and experience, we provide creative solutions for a wide range of concerns.

Major planning areas include the establishment, sale or purchase of a business; choice of business entity such as an S-corporation or a limited liability company; tax favored transactions such as like-kind exchanges; wealth transfer planning and income tax planning for individuals, various trusts and estates. We provide proactive tax planning that is specific to a client’s situation. Our goal is to establish practical tax saving arrangements that are consistent with the client’s other objectives and requirements.We represent clients in tax audits and disputes before the IRS, in cases that involve the interpretation and application of complex tax laws and procedures. We are vigorous advocates for our clients whether it’s thousands or millions of tax dollars in dispute. Although most cases do not require such action, we can also represent taxpayers who wish to file a complaint in the United States Tax Court in lieu of paying the disputed taxes first and filing for a refund.

Attorneys

Jason D. Smolen

Daniel H. Ruttenberg

Scott W. Taylor

Real Estate

We offer a complete range of services to developers, investors, owners, lenders, landlords, and tenants. Our attorneys take the time to become familiar with your business and are able to provide practical advice to fit your specific needs, including strategic tax planning when structuring transactions.

We work closely with our clients to assist them in purchasing, selling, renting, developing, or investing in real estate. In connection with these transactions, we conduct due diligence, draft appropriate documents, and conduct the closing.Our clients include landlords and tenants in a variety of lease matters including retail, residential, educational, and corporate establishments. We are experienced in drafting leases, ensuring compliance with leases, and addressing any ongoing issues that may arise in a leasing transaction.

Attorneys

Jason D. Smolen

Daniel H. Ruttenberg

Scott W. Taylor

Mergers, Acquisitions & Sales

There are many complicated issues that arise when buying, selling, or merging a business. We advise clients in transactions involving business restructurings and reorganizations, joint ventures, asset sales, sales of control, spin-offs and subsidiaries, acquisitions of companies, dispositions of companies, mergers and consolidations, minority investments, executive compensation, and operating agreements for shareholder, partnership and limited liability companies.

We represent both buyer groups and seller groups. Our attorneys employ sophisticated tax strategies in order to assist our clients in achieving successful transactions.

Attorneys

Jason D. Smolen

Daniel H. Ruttenberg

Scott W. Taylor

Litigation

The backbone of a successful negotiation in any company is the ability to have your position expertly presented to a court when necessary. We have significant experience representing our clients before all local, state and federal courts in Virginia, Maryland, and the District of Columbia.

Commercial and Civil Litigation: In commercial and civil litigation, we represent both businesses and individuals in the prosecution or defense of claims. We also represent clients in State and Federal court, before administrative agencies, in the prosecution or defense of claims and in every phase of litigation, from trial to appeal.

Attorneys

Kyung (Kathryn) Dickerson

Fiduciary Services

We understand the sensitive nature of fiduciary relationships, and will act with the highest degree of ethics and professional responsibility to serve our clients and their families. In representing fiduciaries, we provide attention to trust administration and compliance, as well as an in-depth understanding of the fiduciary/beneficiary dynamic.

When requested by our clients and under appropriate circumstances, we serve as trustees or personal representatives of trusts and estates. Service such as a fiduciary requires not only technical skills but the exercise of sound judgment in a variety of situations. With a tradition of fiduciary service upon which to draw, we are well suited to deal with sensitive issues that can arise in a fiduciary relationship. Our attorneys provide full-service, personalized trust management to clients of the firm and their families.

Attorneys

Jason D. Smolen

Daniel H. Ruttenberg

Family Entities

Clients have a number of choices when determining how to hold their assets, whether those assets are operating businesses or passive investments. Considerations in selecting an appropriate entity include tax planning, creditor protection, succession planning, and other client-specific issues..

Many of the entities available for business purposes are also available for strategic family planning. Our attorneys will work with you to employ any entity or combination of entities to accomplish your objectives.

Attorneys

Jason D. Smolen

Daniel H. Ruttenberg

Scott W. Taylor

Frequently Asked Questions

If you truly see the achievement of a “public benefit” as integral to your business model, then the answer might be “yes.” A B Corporation is a hybrid – it operates as a for-profit company, but brings a nonprofit ethos into its mission.
An M&A attorney assists with the five general phases of a business sale transaction: preliminary discussion, due diligence, negotiate the definitive documents to paper the deal, close the deal, and assist with the post-closing process. If you are thinking of selling your business or buying another one, you should seek the assistance of an M&A attorney as soon as possible.
The solution to this situation is communication – you’ll need to negotiate with your tenants. Work out a scenario that’s beneficial to both parties to preserve that relationship in the long-run and maintain your tenant. Every situation is unique, and there are parameters as to what you can do or how much you can put off for tenants.

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