Tax Planning Concepts International tax planning and application of tax treaties Choice of legal entity Tax minimization analysis Minimization of U.S. State taxation Developmental formation of funds and private placements Structuring of private capital investments and partnerships Strategies for company ownership succession and estate and gift tax planning Feasibility Studies

Tax Opinions Tax opinions for mergers and acquisitions Tax opinions for reorganizations and capital restructuring, divestitures, liquidations, introduction and withdrawal of partners and shareholders, etc. Opinions regarding accounting and tax accounting issues Tax opinions on contracts and agreements

Implementation of Business Concepts Incorporations and creation of Partnerships or Limited Liability Companies (LLCs) Acquisitions and/or sales of businesses Real estate transactions (sale, purchase, like-kind exchange, etc.) Leasing concepts Due diligence studies Joint ventures and other participations and interests Tax-optimized financing and cross-border financing structures

Ongoing Tax Consulting Preparation of Federal, State and Local tax returns Computation of estimated tax payments and withholding taxes Private Letter Rulings Assistance in tax audits and negotiations with tax authorities Assistance in tax investigations Guidance with customs issues Assistance in estate and gift tax matters Compliance with reporting, registration, and licensing on all levels of governmental tax administration

Compliance Accounting and Financial Assistance in implementing accounting and management information systems Preparation of management reports and interim financial statements Preparation of financial statements (compilations) according to German GAAP (HGB), U.S. GAAP and International GAAP (IAS) Consulting services on the preparation of annual financial statements Consulting services during external audits Preparation of special purpose financial statements Treasury and cash management services Family or back-office bookkeeping and accounting services