Jenner & Block

“Tax-Deferred Exchanges of Franchisees’ and Distributors’ Rights,” American Bar Association’s Section of Taxation 2016 Midyear Meeting

Jenner & Block Associate Rafi W. Mottahedeh served on a panel entitled “Tax-Deferred Exchanges of Franchisees’ and Distributors’ Rights.”  The panel was held during the American Bar Association’s Section of Taxation 2016 Midyear Meeting and discussed the implications of recent IRS rulings regarding 1031 like-kind exchanges of intangible distribution and franchise rights. The panelists discussed at length the extent to which the IRS has broadened the availability of 1031 like-kind exchanges for intangible rights in the past seven years, what the IRS’s next rulings would presumably address in this area, and much more. The session was held on January 30, 2016, the final day of the three-day conference in Los Angeles.

Mr. Mottahedeh is an associate in the Tax Department.  Mr. Mottahedeh focuses on a broad range of federal, state and international tax planning and tax controversy matters.