Tax Section

  • Tax Report Work - Photo 1
    Welcome to the Tax Section The Tax Section engages in many activities, including holding semi-annual meetings and sponsoring ad hoc conferences. Our primary function, however, is to comment on proposed legislation and proposed regulatory guidance at the federal, state and local levels. We usually do this in the form of written reports.
  • Group of Women Lawyers
    Get Involved - Join a Committee or Club! Tax Section Committee and Club involvement allows tax lawyers to network, to research issues and to influence the law — all great ways to achieve professional growth.
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    Annual Meeting 2017
  • Upcoming Events
    • November 18, 2016: Music Business and Law Conference


      Friday, November 18, 2016
      9:00 AM - 5:00 PM 

      NEW LOCATION: New York Law School | Rooms W400 and W401 | 185 West Broadway | New York, NY 10013

      EASL Section Members:  $249  
      NYSBA Members: $289 (Join EASL Today for only $35 and save $35 on your registration) 
      Non-NYSBA Members: $329 | Law Students: $149 
      Accountants receiving CPE Credits: $299 


      The Music Business and Law Conference will feature a variety of speakers from law, finance, business, and technology, with several panels focusing on global perspectives of representation, tax, and practical concerns for music artists and businesses alike.


      9:00 a.m. - 10:00 a.m.

      Case Developments Impacting the Music Industry 

      • Paul LicalsiEsq.Robins Kaplan, LLP (Moderator) 
      • Cynthia S. AratoEsq.,Shapiro Arato, LLP
      • Ross BagleyEsq., Pryor Cashman
      • Brian D. Caplan, Esq., Reitler Kailas & Rosenblatt LLC
      10:10 a.m.-11:10 a.m. (choose one) 

      International Copyright Reform

      • Jeff Liebenson, Esq., Liebenson Law and President of International Association of Entertainment Lawyers

      No Direction Home:  Tax and Legal Planning for Multi National Groups

      Hit songs and the successful bands that record them are not limited to one territory.  We now have band members spread over three or four territories, which requires careful coordination of legal and accounting matters.  This session traces the legal and accounting issues of a fictional group, its members and corporate entities, from recording to touring, addressing along the way:  tax residence, international tax structures, estate taxes without borders, contract jurisdiction shopping and impact of income streams, expansion overseas by US entities, treaty protection and domestic law in a changing environment, royalty remittances, and trademark issues (i.e., Rhianna and Ukulele Orchestra cases).

      • Eric Longley, Chartered Accountant, Prager Metis (UK) (Moderator) 
      • Hal Peterson, Prager Metis
      • Robyn Guilliams, Esq., Goldstein & Guilliams, PLC

      11:20 a.m. - 12:20 p.m. (choose one) 

      Anatomy of a Music Festival

      The popularity of music festivals is becoming a dominating force the music industry.  Live musical performances are revenue earners for festival owners, promoters and artists alike.  For those in attendance, music festivals provide an atmosphere fostering creativity, unity and self-expression, and are also crazy fun.  Before the first set starts, there is extensive planning, administration, and organized execution that goes into putting on your favorite music festival.  This panel will deconstruct the components of a music festival and take a look into the business and legalities involved in such a venture.  Discussions will include: talent buying and programming; safety and insurance; financial planning and concerns; intellectual property implications; and agreements with talent, staff and sponsors.

      • Joyce Dollinger, Esq. Dollinger, Gonski and Grossman (Moderator) 
      • Peter TempkinsHUB International (Insurance Brokers)
      • Peter ShapiroPromoter (Brooklyn Bowl Founder, et al.)
      • Janine Small, Esq., Janine Small, PLLC
      • Nicholas JuddJudd Financial

      Planning for Celebrities and Beyond

      The recent and tragic passing of Prince has caused renewed focus on the risks of poor planning, or even worse, no planning at all.  This panel of experts will present a case study to explore the legal, tax and practical business considerations that should be addressed before this thing called Life comes to an end.

      • Gabe M. Wolosky, CPA, Prager Metis CPAs, LLC          
      • Linda J. Wank, Esq., Frankfurt Kurnit Klein & Selz, PC
      • Justin Buencamino(Valuation Expert) Prager Metis CPAs, LLC
      • Jonas E. Herbsman, Esq., Shukat Arrow Hafer Weber & Herbsman, LLP
      12:50 p.m. - 1:30 p.m. - Luncheon Speaker: Richard Gottehrer, Songwriter and CEO of The Orchard 

      1:40 p.m. - 2:40 p.m. (choose one)

      Termination Rights and Related Issues

      So now you have your rights back, what do you do with them? 

      • Lisa A. Alter, Esq., Alter, Kendrick & Baron, LLP
      • Robert H. Bienstock, Esq., Carlin America
      • C. Katherine Baron, Esq., Alter, Kendrick & Baron, LLP

      ReMixed and Mashed Up - Clearance and Royalty Streams 

      Advancements in recording technology and the increased popularity of dance and house music have catapulted DJs to the forefront of the music scene.  Remix and mashup versions of popular songs by well-known DJs are often listened to as much as or more than the original song.  For artists seeking to earn money from remixes and mashups, however, proper clearance and licensing is necessary to avoid copyright infringement for these derivative works.  This panel will explore the types of licensing agreements available to artists seeking to monetize remixes and mashups and ways to go about ensuring proper clearance is in place to avoid infringement.

      • Ken Freundlich, Esq., Legitmix 
      • Bob Barbiere, Dubset Media Holdings

      2:50 p.m. - 3:50 p.m. (choose one)

      Ethics: CyberEthics

      • Donna Frosco, Esq., Dunnington, Bartholow & Miller, LLP

      Trends and the Outlook for Music Publishing and Master Catalog Transactions

      As streaming services gain traction and emerging technologies come into focus, many music industry professionals see both opportunity and cause for concern over the potential for future growth.  This panel of industry experts will discuss recent trends in catalog transactions as well as factors impacting the market for music publishing and master recording catalogs and what attorneys and valuation experts are recommending to their clients.

      • Doug Colton, Esq., Colton Entertainment Group (Moderator)
      • Nari MatsuuraPartner, Massarsky Consulting Inc.
      • Andrew Bergman, Esq., CEO & General Counsel,Downtown Music Publishing
      • Jason Pascal, Esq., VP/Catalog Development & Assoc. General Counsel, The Orchard
      4:00 p.m. -5:00 p.m.

      DOJ Decision and PROs

      The DOJ recently interpreted the consent decrees governing ASCAP and BMI to require them to abandon decades of industry practice with respect to fractional licensing of songs, and require that each PRO license 100% songs only.  This panel will discuss the effect of that decision on the industry, what it means for songwriters publishers, the PROs themselves, as well as licensees.

      • Marc Jacobson, Esq., Marc Jacobson, P.C. (Moderator)
      • Monica CortonNext Decade Entertainment, Inc.
      • Paul M. Fakler, Esq., Arent Fox
      • Clara Kim, Esq., ASCAP
      Registration includes: 
      • Full Day Continuing Education Program with up to 6.0 MCLE Credits / 7.0 CPE Credits (this program is not transitional and therefore does not qualify for newly admitted attorneys)
      • Continental Breakfast, Refreshments and Luncheon
      To register over the phone please contact out Member Resource Center at 1-800-582-2452. For questions contact Beth Gould at

  • About the Section


    The Tax Section of the New York State Bar Association is pleased to welcome Section members and visitors. Among the resources available at this site is a comprehensive listing of links relevant to the Section, and the Section's Tax Reports. View the 2013 Annual Report of the Section dated January 28, 2014 here

    David Sicular
    is the 2015 Chair of the 2,697 member Tax Section.  Sicular is a partner at Paul, Weiss, Rifkind, Wharton & Garrison. He concentrates his practice in corporate, partnership and international transactions, including public and private mergers and acquisitions, investment funds, financings, restructurings, financial products and general tax planning.

    Sign up for the listserve and receive announcements of new reports by sending a blank (nothing in the message, no signature, disclaimer or confidentiality statement) email to to be added to the list. You must be a member to join. Questions or problems signing up contact Tiffany Bardwell at or 518.487.5675.  

    We encourage you to get more involved with the section founded in 1949. The Executive Committee of the Tax Section is comprised of 4 Officers, at least 40 Co-Chairs of more than 20 separate tax committees, 9 At-Large Members, and 25 former Section Chairs. The Executive Committee oversees the activities of the tax committees. Any member of the Tax Section is eligible to join the tax committees. Please contact Tiffany Bardwell if you are interested or complete and mail in the Tax Section Membership and Committee Application Brochure.

    The Tax Section engages in many activities, including testifying before Congress, holding semi-annual meetings and sponsoring Ad hoc conferences. Our primary function, however, is to comment on proposed legislation and proposed regulatory guidance at the federal, state and local levels. We usually do this in the form of written reports.

    Although the Tax Section first began to prepare these reports shortly after its formation, it did not begin to number them until 1972. Since then, we have submitted over 1280 reports. To obtain a report pre-2000 please contact Tiffany Bardwell. Reports issued in 2000 to date are available on this website.

    Most of our reports comment on proposed guidance or legislation related to corporate and partnership tax, international tax, the taxation of financial instruments, debt and equity securities, employee benefits, IRS regulation of tax lawyers, and state and local tax matters.

    To maintain our high standards in the years ahead, we need you to become more involved in the Tax Section, to go beyond reading a few of our reports or attending a few of our conferences. Take the next step by joining one of our tax committees and seize the opportunity to participate in one of these working groups.

    The Tax Section hosts events to provide tax lawyers who tend to be underrepresented at the senior levels of our profession the opportunity to meet with members of the Tax Section in a relaxed atmosphere to discuss career opportunities, what life as a tax partner at a law firm is really like or just to mingle. These events "Women in the Law" and "Under 10", for attorneys who graduated from law school less than 10 years ago, also include panel presentations not only on interesting tax issues, but on topics like alternative career paths for tax lawyers or how to attain greater stature within the tax bar and best practices with clients. The section won the Section Diversity Leader Award in the 2012 NYSBA Diversity Challenge and was a  Section Diversity Champion in 2013 for these efforts. Photos of the Diversity Award and the EC Committee at work are here

    Mission Statement

    Section Bylaws

    Tax Section Reports

    Executive Committee Roster

    Master Index of NYSBA Tax Section Reports

  • Committees and Clubs

    Already a member of the NYSBA Tax Section? Join a Committee!

    Bankruptcy and Losses
    Compliance, Practice and Procedure
    Consolidated Returns
    Cross Border Capital Markets

    Employee Benefits
    Estates and Trusts
    Financial Instruments
    "Inbound" U.S. Activities of Foreign Taxpayers
    Investment Funds
    New York City Taxes
    New York State Taxes

    "Outbound" Foreign Activities of U.S. Taxpayers
    Pass-Through Entities
    Real Property
    Securitizations and Structured Finance
    Tax Exempt Entities

    Other Committees:
    Contact Tiffany Bardwell at or 518.487.5675 for more information if you are interested in joining the following Committees:

    Cross-Border M & A
    Complexity and Administrability

    Spin Offs
    Treaties and Intergovernmental Agreements

    TAX Section Under Ten Club

    The section sponsors a “tax club” for members of the Tax Section with less than ten years of legal experience. We call it “Under 10.” The purpose of Under 10 is to bring together lawyers from various law firms, allow them to get to know each other better and offer an environment for learning more about current tax issues. In addition, we hope that attendees will become involved in the Tax Section and in reports prepared by the Section. We anticipate that Under 10 will meet quarterly on specific topics. If you are interested in joining the Under 10 club please contact Tiffany Bardwell at or 518.487.5675.

     The Section has formalized its “Under 10” tax club for members of the Tax Section who graduated from law school less than 10 years ago. With organizational and financial support of the Tax Section, the club operates independently from the Tax Section through its own officers and meets four times per year.  The goal of the club is to serve as a source of professional development and networking for mid-level and senior associates.

    See Under 10 bylaws here.