|
|
 |
Attorneys
|
Attorney Profile
|
|
|
|
|
|
|
|
|
Cassady V. Brewer
Partner
Phone: 404.504.7627
Fax: 404.365.9532
Email: cbrewer@mmmlaw.com
Cassady V. (“Cass”) Brewer is a partner in the firm’s Tax, Exempt Organizations, and Wealth Planning Practices. Mr. Brewer focuses his tax-oriented practice in the areas of privately-held businesses (including real estate companies) and their owners; partnerships, limited liability companies and S corporations; succession planning; wealth transfer and protection; charitable planning; and exempt organizations.
Mr. Brewer is a past Chair of the Partnership and LLC Committee and a past Member of the Executive Committee of the Business Law Section of the State Bar of Georgia. Mr. Brewer participated in the drafting of the Georgia Limited Liability Company and Limited Liability Partnership Acts and is a frequent speaker at local and regional seminars and workshops concerning federal and state tax matters, especially partnership and limited liability company issues, tax and succession planning for privately-held businesses, and tax aspects of exempt organizations. He is a member of the Tax Section of the American Bar Association and the Tax Section of the State Bar of Georgia, and he is a member of the Atlanta Tax Forum.
Mr. Brewer was selected as one of Georgia Trend Magazine's 2006, 2008 and 2009 "Legal Elite" in the field of taxes, trusts and estates. Mr. Brewer also was named by Atlanta Magazine as one of its "Georgia SuperLawyers" in the tax field for 2007, 2008, and 2009. Most recently, Mr. Brewer was named in Chambers USA: America’s Leading Lawyers for Business, for 2008 and 2009.
Recent Experience
Responsible for advice and implementation of tax and wealth planning strategies for multiple closely-held businesses and their owners, including the use of shareholder agreements, family partnerships, insurance trusts, recapitalizations, and charitable trusts.
Advisor to multiple tax-exempt organizations, including qualified retirement plans and college endowment funds investing in real estate partnerships and operating companies.
Tax counsel in connection with numerous IRS audits, especially audits relating to U.S. Virgin Islands Economic Development Program.
Bar Admissions
State Bar of Georgia, Admitted 1988 (Member, Tax Section)
Education
Vanderbilt University, B.S., 1983
University of Arkansas, J.D., with high honors, 1986
Editor-in-Chief, Arkansas Law Review, 1985-86
New York University, LL.M., Taxation, 1987
Graduate Editor, Tax Law Review, 1986-87
Honors and Affiliations
Chambers USA: America’s Leading Lawyers for Business - Listed as a top lawyer in Tax, 2008 and 2009
Atlanta and American Bar Associations (Member, Tax Sections)
Atlanta Tax Forum
Drafting Committee for the Georgia Limited Liability Company and Limited Liability Partnership Acts
Past Chair, Partnership and LLC Committee, Business Law Section, State Bar of Georgia (2005 - 2007)
Past Member, Executive Committee, Business Law Section, State Bar of Georgia
SuperLawyer - Atlanta Magazine, 2007, 2008, and 2009
Georgia's Legal Elite - Georgia Trend Magazine 2006, 2008 and 2009
Past President, Atlanta Chapter of the Arkansas Alumni Association
“Good Egg” Award, Foothills District, Atlanta Area Council, Boy Scouts of America
Recent Speaking Engagements
“The Growth, Future and Role of Low-Profit Limited Liability Companies (L3Cs),” University of Texas School of Law, Nonprofit Organizations Institute (January 2010)
“End of the Year Charitable Giving Techniques and Estate Tax Update,” CapinCrouse, LLP, Atlanta Nonprofit Seminar (November 2009)
“Strategic Charitable Giving,” Georgia Society of CPAs, Atlanta/Savannah Tax Forums (November 2009)
“What Business Lawyers Need to Know About Tax Law in 2009,” Business Law Institute (October 2009)
"Tax Strategies for Charitable Giving," Georgia Society of CPAs, 2009 Nonprofit Conference (July 2009)
“L3Cs: An Overview of This New Legal Entity for Social Enterprise,” State Bar of Georgia, 6th Annual Nonprofit Law Seminar (April 2009)
“L3Cs: The Basics of This New Legal Entity for Social Enterprise,” Georgia State University, 2009 Nonprofit Executive Roundtable (April 2009)
“Taxation of Entity Conversions,” Georgia Society of CPAs (March 2009)
“Corporate Foundations and Giving Programs: Strategic and Legal Update,” Southeastern Council of Foundations (November 2008)
“Coming Together and Breaking Apart: Planning and Pitfalls in Partnership Mergers and Divisions,”43rd Annual Southern Federal Tax Institute (September 2008)
“Setting Up a For-Profit Subsidiary or LLC,” Pro Bono Partnership of Atlanta Workshop (August 2008)
“Taxation of Real Estate Entities in Georgia: Basic to Advanced,” Lorman Seminar (July 2008)
“Tax Aspects of Entity Conversions,” Southeastern Business Tax Forum (May 2008)
“Real Estate Investment and Disposition: Current Federal Income Tax Issues,” Lorman Education (July 2007)
“Mergers, Conversions, Acquisitions and Other Deal Structures Involving LLCs - Tax and Business Issues,” Lorman Education (June 2006)
“Using Single-Member LLCs in Mergers and Acquisitions,” Lorman Education (June 2006)
“Partnerships, LLCs, and LLPs in Georgia: Advantageous Uses,” Lorman Education (September 2005)
“LLCs in Georgia: Tax Advantages and Considerations,” Lorman Education (September 2005)
“Overview of Family Limited Partnerships and Limited Liability Companies in Georgia,” National Business Institute (May 2005)
Publications
Co-Author, “Using the 'L3C' For Program-Related Investments,” Taxation of Exempts (November/December 2009)
Co-Author, “New Markets Tax Credits Stimulate Community Development,” Taxation of Exempts (September/October 2008)
Author, “Do Pending Treasury Studies Affect Your Organization?” Taxation of Exempts (May/June 2008)
Co-Author, “Business and Tax Planning with Controlled Organizations,” Taxation of Exempts (July/August 2007)
Co-Author, “The Brownfield Exemption from the Unrelated Business Income Tax,” Taxation of Exempts (November/December 2006), republished in Multi-State Taxation and Incentives (August 2007)
Author, “Summary of Recent Amendments to Business Corporation Code, Limited Partnership Act, and Limited Liability Company Act with Respect to Entity Conversions,” State Bar of Georgia Business Law Section Newsletter (July 2006)
Latest Press Releases
12/1/2009 - Morris, Manning & Martin Attorneys Among the “Legal Elite”
6/17/2009 - Morris, Manning & Martin, LLP Recognized for Excellence by Chambers USA
4/23/2009 - MMM Donates Legal Services, Office Space to the Nathanial Anthony Ayers Foundation
3/4/2008 - "Super Lawyers" Ranking Includes Morris, Manning & Martin Partners
1/10/2008 - Philanthropy Boosts the Bottom Line, Advisors Say - Seminar on the "ROI of Giving" Planned
Service Areas
Exempt Organizations
Tax
Wealth Planning
|
| |
|
|
|
|
|
| |
|
Copyright © 2010 Morris, Manning & Martin, LLP. All rights reserved.
|
|
