David H. Kaplan

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Partner
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One Post Office Square
Boston, MA 02109
T (617) 338-2856
F (617) 338-2880

David H. Kaplan is a partner in the Tax Department of our Boston office. His practice focuses on structuring mergers and acquisitions; structuring real estate transactions, including real estate investment trust (REIT) transactions; international tax planning for multinational clients; and other tax planning for business entities. Prior to joining ZAG/S&W, Mr. Kaplan concentrated on corporate law, primarily mergers and acquisitions, securities law and advice to private companies. 

Representative Client Work

  • Provided tax structure and advice for public and private mergers and acquisitions
  • Reorganized public companies’ foreign subsidiaries for tax efficiencies
  • Provided tax representation to public companies, including REITs, in public and private debt and equity offerings totaling approximately $6 billion, including convertible debt, convertible preferred equity, Euro- and Canadian Dollar-denominated notes and a controlled equity offering
  • Represented an Israeli company in settling a potential $15 million withholding tax liability (including interest and penalties) with the IRS for $1.25 million
  • Represented a public REIT in a $1.9 billion acquisition and subsequent public spin-off of a $200 million operating company
  • Provided U.S. tax planning for the formation and private offering (in Ireland) of a REIT
  • Provided tax planning for investments in U.S. real estate by Irish family partnerships
  • Represented various companies in obtaining relief from the IRS for failure to make proper or timely tax filings, elections and certifications

Speaking Engagements

  • "M&A Part 1: Deal Structure and Due Diligence," Financial Executives International (FEI) (October 19, 2011)
  • "Doing Business Overseas: Choice of Entities & Overlay of Treaties," ATLAS Information Group, Intermediate U.S. International Tax Update (June 2009)
  • "Foreign Base Company Income – Section 954," ATLAS Information Group, Intermediate U.S. International Tax Update (June 2009)
  • "Choice of Entities and Use of Treaties to Minimize Foreign Tax," ATLAS Information Group, Introduction to U.S. International Tax (June 2009)
  • "U.S. Tax Issues in Structuring Foreign Operations," Council for International Tax Education, U.S. International Tax Reporting & Compliance (August 2008), with Lewis Greenwald
  • "International Update," Tax Executives Institute, New England Chapter, Federal Tax Update, (September 2006), with Lewis Greenwald

Publications

Professional & Civic Activities

  • American Bar Association, Tax Section
  • Boston Bar Association, Tax Section, International Tax Committee
  • International Fiscal Association (New England Region)
  • Boston University Institutional Animal Care and Use Committee

News

Seminars & Speaking Engagements

Practices

Industries

Bar Admissions

  • Massachusetts, 2003

Education

  • J.D., cum laude, University of Michigan Law School, 2003
  • Associate Editor, 2001-2002 and Executive Editor, 2002-2003, Journal of Law Reform
  • B.A., cum laude, Claremont McKenna College, 2000

Awards & Honors

  • "Rising Star," Massachusetts Super Lawyers, (2009-2011)