Phillip Pepper is a Partner in the firm’s Business & Real Estate Taxation Practice Group. Phillip advises on the tax aspects of business and investment transactions. In addition, Phillip represents clients in tax controversies with the IRS and New York State.
Phillip’s practice focuses on the tax aspects of forming, operating, and exiting different forms of business entities, including partnerships, limited liability companies, joint ventures, corporations, private equity and other investment funds, and real estate investment trusts. Phillip advises on the tax consequences of business and investment transactions, including: mergers, acquisitions, and dispositions; tax-free reorganizations; spin-offs and divisions; dissolutions and liquidations; contributions, distributions, redemptions, and other transactions between entities and their owners. Phillip has received private letter rulings from the IRS.
Phillip advises on sophisticated partnership and real estate matters, including complex real estate and investment partnerships, like-kind exchanges under Section 1031 of the Internal Revenue Code, freeze partnerships, leveraged partnerships, partnership mergers and divisions, transactions raising disguised sale and mixing bowl issues, guaranteed payments, partnership debt and equity, and compensatory and carried interests.
Phillip has published in the area of tax law. In addition, Phillip has taught a graduate-level course in taxation as an adjunct professor at Baruch College. Prior to joining the firm, Phillip practiced tax law in the New York City office of Kronish, Lieb, Weiner & Hellman, LLP, which became Cooley Godward Kronish, LLP.
Phillip received his J.D., with honors, from the George Washington University Law School and his LL.M. (Taxation) from New York University School of Law. Phillip graduated from the University of California, Berkeley with a B.A., with honors. He is admitted to the State Bars of New York, New Jersey, Pennsylvania and California.