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A shareholder in the Firm's Birmingham office, Tom Mahoney serves clients in tax and business planning, transaction planning, tax controversies and general business issues. Mr. Mahoney serves a range of clients from publicly-held corporations and real estate investment trusts (REITs) to start-up companies and closely-held businesses. He counsels clients on the complexities of many areas of federal, state and local taxation, including acquisitions and divestitures, partnership allocations and distributions, S corporation qualification and operations, incentive compensation arrangements, like-kind exchanges, REIT qualification and operations, tax exempt organization qualification and reporting issues, tax abatements and incentives, international transactions, and state and local income, franchise and sales taxes. Mr. Mahoney also provides day-to-day business planning advice to clients in areas such as licensing of intellectual property, contract drafting and review, corporate governance, buy-sell arrangements, joint ventures, partnership and limited liability company agreements and employee issues. His clients are in many industries including high-tech and software engineering, REITs, real estate development, service industries, equipment leasing, manufacturing, retail and professional practices.
- Wrote tax disclosures and opinions for securities filings for publicly-held REIT
- Structured multi-million dollar sale-leaseback transactions for REIT
- Obtained favorable state rulings on sales, lease, and use tax implications of complex leasing transactions
- Obtained favorable private letter ruling for client on S corporation qualification issues
- Structured multiple deferred and reverse like-kind exchanges
- Structured tax-efficient incentive compensation arrangements for partnerships and corporations
- Obtained substantial sales tax refund for contractor relating to purchases for out-of-state use
- Worked with team of Baker Donelson corporate attorneys to structure a tax-free business reorganization plan for publicly-held, multi-state client
- Advised major nonprofit charitable organization on corporate governance, tax reporting and compliance issues
- Negotiated and drafted multiple software licensing and related agreements
- "LLC Trends and Development – Identifying and Understanding Complex Tax Issues," National Business Institute, Birmingham, Alabama
- "Sophisticated Section 1031 Transactions," National Business Institute, Birmingham, Alabama
- "Advanced Sales and Use Tax in Alabama," Lorman Education Services, Chattanooga Tennessee
- Director – Alabama Federal Tax Clinic
- Director/Vice President – Birmingham Tax Forum
- Certified Public Accountant (Ohio, 1982; non-practicing)
- Listed in Best Lawyers in America® in Tax Law since 2007
- AV® Preeminent™ Peer Review Rated by Martindale-Hubbell
- Advisory Board – Catholic Family Services
- Advisory Board and Past Chairman – Community Grief Support Service
- Director and Past President – Notre Dame Club of Alabama
- Past President – John Carroll Catholic High School Board of Directors
- Alabama, 1987
- U.S. Court of Appeals, Eleventh Circuit
- U.S. Tax Court
- Case Western Reserve University, J.D., 1987, magna cum laude
- University of Notre Dame, B.B.A., 1982, cum laude