Joseph Unger, CPA, MBA

Partner, Tax

Practice Strengths

Mr. Unger has extensive experience providing tax-planning services.  He has worked on tax planning for corporations, limited liability companies, partnerships, real estate investment trusts, and individuals; corporate reorganizations, mergers and acquisitions, liquidations, and recapitalizations; pension funds; employee benefits; state and local taxation; and sale and exchange transactions.  His clients include real estate investment funds that are structured as REITs, wholesalers/distributors, manufacturers, software designers, high-tech computer software companies, private investment companies, real estate brokerage houses, real estate developers, owner operators, syndicators, and professional service firms.

 

He has also acted as a tax consultant for clients with extensive investments in real estate – advised clients on issues relating to rules and regulations involving passive activities, S-corporations, basis limitations, rehabilitation credits, restructuring the ownership of properties, like-kind exchanges, and contributing property to REITS utilizing the UPREIT structure.  Mr. Unger has acted as the engagement partner of prominent real estate advisory firms, which utilize REIT structure in its ownership of real estate.  His real estate expertise has enabled him to consult with a client on the acquisition of a $1 billion public REIT. 

Affiliations

New York State Society of Certified Public Accountants

     Mergers and Acquisitions Committee

American Institute of Certified Public Accountants

License

Certified Public Accountant, New York

    

Education

MBA in Taxation, Baruch College

BS in Accounting, Brooklyn College

Publications and Speeches

"S-Corporation to States Which Do Not Recognize S Status," published in

    The CPA Journal

"Employee Business Expense Reimbursement Arrangements," published in

    The CPA Journal

"Tax Planning for Affiliates and Related Corporations," speech before the

    Accounting Show and Conference, sponsored by the Foundation for

    Accounting Education

"Pension Planning for Middle Market Firms," speech before the Foundation

    for Accounting Education.

Frequently quoted in major financial publications such as BusinessWeek,

    The Wall Street Journal, Your Money, etc.

"Limited Liability Companies - Important Developments," article in

    TheWeiserAdvisor

"More on State Treatment of S Corporations," published in The CPA Journal

"Credit Available to New York Shareholders for Taxes Paid," published in

    The CPA Journal