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Michael N. Gooen is a member of Lowenstein Sandler's Trusts and Estates Group and Business Tax Counseling & Structuring practice group. His practice focuses on income and transfer tax planning for businesses and individuals. Mr. Gooen has been named to Worth magazine's list of "Top 100 Attorneys," a list recognizing the nation's leading attorneys specializing in trust and estates, philanthropy, and other private practice areas. Mr. Gooen is a Fellow of the American College of Trust and Estate Counsel. He is also listed in Super Lawyers and The Best Lawyers in America (2009-2012).
Mr. Gooen's transactional practice encompasses the tax aspects of mergers and acquisitions, securities offerings, private financings, investment partnerships, and joint ventures. He has focused particularly on the United States tax consequences of cross-border transactions, including "outbound" investments by United States persons (corporate reorganizations, passive foreign investment company and controlled foreign corporation issues) and "inbound" investments by foreign persons (nexus, withholding and tax treaty issues).
Mr. Gooen's personal planning practice has included the following:
- Design and implementation of estate plan instruments
- Wills, revocable "living" trusts and irrevocable life insurance trusts
- Sophisticated gifting vehicles
- "Intentionally defective" grantor trusts
- Grantor retained annuity trusts
- Qualified personal residence trusts
- Charitable remainder and lead trusts
- Personal and business arrangements integral to family asset planning
- Family investment/management vehicles
- Shareholder/equityholder buy-sell agreements
- Charitable foundations
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The Third Time's The Charm – IRS Announces Third Opportunity For Voluntary Disclosure Of Offshore Accounts
Client Alert, January 10, 2012
Robert Kipnees,
Michael Himmel,
Michael Gooen,
Richard Horne,
Brian Silikovitz,
Matthew Oliver
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Economic Substance Doctrine: IRS Guidance Is Welcome But Leaves Unanswered Questions
Business Tax Counseling & Structuring Alert, July 2011
Michael Gooen
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Business Tax Counseling & Structuring Alert - IRS Extends Filing Deadlines for Some FBARs
Business Tax Counseling & Structuring Alert, June 2011
Richard Horne,
Michael Gooen,
Brian Silikovitz,
Kenneth Slutsky,
Robert Kipnees
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In a Reuters.com article, Michael Gooen comments on the newly enacted $5 million gift tax exclusion.,
Reuters.com, February 28, 2011
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Michael Gooen comments on how the estate tax gap in 2010 may change the meaning of your will.,
Bloomberg Business Week, April 15, 2010
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Michael Gooen comments on the use of GRATs and loans as effective estate planning techniques in trying financial times.,
Business Week, December 31, 2008
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Stanford Law School
(J.D., 1990),
Moot Court Board, 1989
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Harvard University
(B.A., 1987),
magna cum laude, Phi Beta Kappa
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New Jersey
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New York
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- American Bar Association
- Taxation Section
- Real Property, Probate and Trust Section
- American College of Trust and Estate Counsel
- Jewish Community Foundation of MetroWest New Jersey
- Member, Board of Trustees and Executive Committee
- Chair, Grant Review Committee
- New Jersey Bar Association
- Co-editor, Tax Section Newsletter
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