Sanford Holo is a partner in the firm's Los Angeles office. As both a tax and transactional lawyer, Mr. Holo has worked with a variety of business entities, including regular corporations, S corporations, nonprofit corporations, partnerships and limited liability companies. He has represented and counseled clients on both the tax and business aspects of asset and stock acquisitions and dispositions, business separations and mergers, partnership and limited liability company formation and dissolution, installment sales, real estate exchanges and involuntary conversions. His experience includes negotiating and drafting business documents such as corporate bylaws, partnership agreements, limited liability company operating agreements, employment agreements, licenses and leases. He also has researched and analyzed a variety of specific tax questions for both individuals and business entities, ranging from the tax aspects of ownership changes and tax consequences of financings and refinancings to compliance with the operational requirements for tax-exempt organizations and the taxability of specific items of income. In addition, he has counseled and represented individuals and business clients in administrative tax controversies.
Mr. Holo was a Professional Lecturer and an Adjunct Professor in the Graduate School of Taxation, Golden Gate University, Los Angeles, California, from 1977 to 1986 and an adjunct faculty member in the LL.M. in Taxation Program of Golden Gate University, Los Angeles, California. He also provided in-house instruction in real estate taxation for a regional accounting firm from 1985 to 1989. Currently, he is an Adjunct Professor teaching Taxation of Real Estate Transactions in the Graduate Tax Program at Loyola Law School. He served as Chairman of the Income Taxation Committee, Taxation Section, Los Angeles County Bar Association, 1975-1976 and 1994-1995, and as Chair of the Taxation Section, 2001-2002. He has lectured extensively in the field of taxation before numerous professional and educational organizations, including the USC Institute on Federal Taxation, Practicing Law Institute, California Continuing Education of the Bar, Taxation Section of the State Bar of California, Los Angeles County Bar Association, the Annual Tax Accounting Conference of California Society of Certified Public Accountants, the UCLA/CEB Estate Planning Institute, National Association of Home Builders, California State University, Los Angeles, the Los Angeles Chapter of the California Society of Certified Public Accountants, and the Association of Real Estate Attorneys. He is the author of "Installment Sales in 1982 - Seller Financing Possibilities and Difficulties," Real Property Tax Planning 1982, (Continuing Education of the Bar, 1983); "The `A-B' Partnership: Planning for Differing Investor Objectives," 36 Major Tax Plan. 26-1 (1984); "The Home Office Deduction," 10 CEB Cal. Bus. L. Prac. 121 (Fall 1995); "Proposal to Amend Regulations to Clarify the Classification of Limited Liability Company Owners as General Partners or Limited Partners," 96 TNT 96-32 (May 15, 1996); "How to Avoid Section 469 -- All of It," 87 Tax Notes 1665 (June 19, 2000); "Self-Employment Taxes and Passthrough Entities: Where Are We Now?," 109 Tax Notes 211 (Oct. 10, 2005) (co-author); and "Choice of Entity: Considerations and Consequences," 61 Major Tax Planning, Chapter 5 (2009) (co-author).
Mr. Holo was the 2006 recipient of the Dana Latham Memorial Award granted by the Tax Section of the Los Angeles County Bar. The award is given in those years when the Executive Committee of the Tax Section concludes there is a then living leader of the Los Angeles tax bar who has made an outstanding contribution to the community and to the legal profession in the field of taxation. Mr Holo is a Fellow of the American College of Tax Counsel. He is admitted to practice before the United States Tax Court.