Bradley T. Borden

Brad is a leader in federal income taxation of property transactions and business restructurings with a particular expertise in complex Section 1031 exchanges. He is often retained as an expert in complex cases that raise issues of federal income tax classification of property and property transactions. He is a tenured professor at Brooklyn Law School, a prolific author and speaker, and an MBA and CPA.

Credentials / CV

  • JD, LL.M. (Taxation)
  • Certified Public Accountant
  • MBA, accounting emphasis
  • Fellow, American Bar Foundation
  • Fellow, American College of Tax Counsel
  • Member, The Practical Tax Lawyer Editorial Board
  • Member, Bloomberg BNA Pass-Through Entities Advisory Board
  • Member, Florida Tax Review Board of Advisors
  • Past Chair, Sales, Exchanges & Basis Committee, Section of Taxation, American Bar Association
  • Member, Business Law Section, New York State Bar Association
  • Member, Real Property Law Section, New York State Bar Association
  • Member, Tax Section, New York State Bar Association
  • Member, New York City Bar Association
  • Member, New York County Lawyers Association
  • Author, TAX-FREE LIKE-KIND EXCHANGES –¬†comprehensive treatise on Section 1031
  • Co-Author, LIMITED LIABILITY ENTITIES: STATE-BY-STATE GUIDE TO LLCS, LPS AND LLPS

Services

TAX PLANNING

Mr. Borden advises property owners and businesses with respect to complex property transactions and business restructurings.

EXPERT WITNESS

Mr. Borden is frequently retained as an expert in complex litigation and has given expert testimony several times. He has also been a consultant to the Joint Committee on Taxation of United States Congress.

OPINION LETTERS

Mr. Borden writes tax opinion letters for clients seeking support for tax reporting positions.

WORK WITH OTHER LAWYERS

Mr. Borden typically advises clients who have real estate and business lawyers at other firms. Those lawyers provide non-tax legal services such as preparing deal documents, and Mr. Borden provides tax planning and structuring advice.

Representative Engagements

Transactional

  • Section 1031 advice and planning for complex transactions and legal issues
  • Tax counsel to real estate funds, developers, and managers
  • Tax planning for corporate divisions, mergers, and other reorganizations
  • Tax planning for partnership and LLC restructuring
  • Opinion letters regarding uncertain reporting positions and complex transactions
  • Planning to preserve capital gains
  • True-Lease classification
  • Structuring complex tenancy-in-common arrangements

Expert Witness

  • Federal income tax classification of co-owned real property
  • Federal income tax classification of virtual currency
  • Federal income tax classification of arrangement as True Lease
  • REIT and REMIC classification
  • Malpractice related to section 1031 and other transactional advice
  • State-law classification of multiple-member noncorporate entity
  • Financial aspects of distribution waterfall
  • Consequences of collapsed section 1031 qualified intermediaries

Clients

  • National real estate funds
  • Major real estate developers
  • Business owners with significant real estate holdings
  • Publicly traded companies
  • Real estate owners and managers
  • Real estate investors
  • Family offices
  • Section 1031 qualified intermediaries

Journal Publications

Professor Borden has published more than 100 articles
in the following leading professional journals and law reviews.

Professional Journals

  • BUSINESS LAW TODAY
  • CAYMAN FINANCIAL REVIEW
  • Journal of Passthrough Entities
    (Section 1031 Columnist)
  • JOURNAL OF REAL ESTATE TAXATION
  • JOURNAL OF TAXATION
  • JOURNAL OF TAXATION OF INVESTMENTS
  • THE PRACTICAL REAL ESTATE LAWYER
  • THE PRACTICAL TAX LAWYER
  • PROBATE AND PROPERTY
  • TAX MANAGEMENT REAL ESTATE JOURNAL
  • TAX NOTES
  • Taxes, The Tax Magazine

Law Reviews

  • BROOKLYN LAW REVIEW
  • FLORIDA LAW REVIEW
  • GEORGIA LAW REVIEW
  • HOUSTON LAW REVIEW
  • IOWA LAW REVIEW
  • REAL PROPERTY
  • THE TAX LAWYER
  • TRUST & ESTATE LAW JOURNAL
  • UNIVERSITY OF KANSAS LAW REVIEW
  • UNIVERSITY OF PENNSYLVANIA JOURNAL OF BUSINESS LAW
  • VIRGINIA TAX REVIEW

Presentations

Professor Borden has presented at more than 225
professional and academic conferences, including the following:

  • American Bar Association, Section of Taxation
  • American Accounting Association
  • American Law Institute Continuing Legal Education
  • American Petroleum Institute Federal Tax Forum
  • Bloomberg BNA Tax Management Advisory Board Meeting
  • Canadian Law and Economics Association
  • CBIZ Tax Conference
  • Ellis County Bar Association
  • Federation of Exchange Accommodators Conference
  • Idaho State Tax Institute
  • Jeremiah Long Memorial Conference on Like-Kind Exchanges Under Section 1031 IRC
  • Kansas Accountants Tax Conference
  • Kansas Society of Certified Public Accountants Tax Conference
  • Law and Society Association
  • Midwest Law and Economics Association
  • National Tax Association
  • New York State Bar Association, Business Law Section
  • New York University Institute on Federal Taxation
  • Philadelphia Bar Association Tax Section CLE
  • Practicing Law Institute Pocket MBA
  • Southeast Texas Chapter of the Texas Society of Certified Public Accountants
  • Standards of Practice and their Implications in Law and Accounting Firms, Northwestern University Pritzker School of Law
  • State Bar of New Mexico Convention
  • Tax Institute of the University of Iowa College of Law and Iowa State Bar Association
  • Texas Bar Association Advanced Tax Law Course
  • Texas CPA Institute
  • Texas Federal Tax Institute Tulane Tax Institute
  • Tulane Tax Institute
  • University of Houston Law Foundation’s Advising Small Businesses
  • University of Houston Law Foundation’s Real Estate Documents, Workouts and Closings
  • University of Texas School of Law LLCs, LPs and Partnerships Conference
  • University of Texas School of Law Taxation Conference