Planning with an eye toward the financial, tax, family and business considerations associated with buying and selling of businesses. Determine the choice of entity (regular C corporation, S corporation, LLC, limited partnership, etc.) to optimize the tax benefits of an acquisition. Use of various tax-free reorganizations, mergers or Section 355 spin-offs, to facilitate the re-organization of business operations for tax or practical reasons.

Formation of tax exempt organizations and submission of application to the IRS for tax exempt approval. Legal guidance as to tax and governance compliance requirements and required reporting and tax return requirements.

Estate administration for the routine or complicated estates including probate administration and Orphans Court accounting. Related estate and income tax strategies and minimization techniques, including post-mortem estate and income tax planning for both the estate and surviving members of the family. For more details please see the article Estate Administration: Do Not Try This On Your Own at his website www.sjfpc.com.

Steven J Fromm & Associates, P.C.
Philadelphia
January 1, 1981 -
Steven J. Fromm has been admitted to practice law in Pennsylvania since 1977. In addition to his law degree, he holds a doctorate of law degree, called an LL.M., in taxation, from the NYU Graduate Division School of Law received in 1977. He became a C.P.A. in 1981 and is a member of the American Institute of Certified Public Accountants. From 1977 to 1981, he served as legal tax counsel for tax departments in Big 8 and regional accounting firms. Since 1983, he has been admitted to practice tax law before the U.S. Tax Court. Since 1981, he has practiced exclusively as an attorney and has concentrated his practice primarily in the areas of estate planning and estate administration, trust matters, including the use of marital deduction and unified credit trusts, irrevocable trusts, charitable trusts, family limited partnerships. In addition to his estates practice, he also provides legal services involving corporate and partnership tax planning, business acquisitions and sales. His practice also focuses on retirement planning, retirement plan design, drafting, and administration, charitable planning and the formation of tax-exempt organizations and their tax exempt status qualification with the IRS.

New York University
1977

John Marshall Law School
1976

Syracuse University
1973