Our People | Ronald Levitt

Sirote > Our People > Ronald A. Levitt

Ronald A. Levitt	Shareholder
Birmingham rlevitt@sirote.com Tel: 205.930.5274 Fax: 205.212.3894	Assistant Jennifer Surrett jsurrett@sirote.com 205-930-5129

Ronald’s practice focuses on business and tax planning issues, particularly for closely held and family owned businesses. Specifically, he counsels clients in business planning, succession planning, entity formation, representation of S Corporations, Limited Liability Companies and other flow-through entities, mergers and acquisitions, purchases and sales of businesses, and healthcare law (representing physician practices). Additionally, Ronald handles federal and state controversy matters, estate planning and charitable deduction planning, including planning and defending conservation easements.

For Individuals

Conservation Easement

Succession Planning

Tax

For Businesses

Business Planning & Corporate

Conservation Easement

Succession Planning

Tax

Services + Industries

Health Care

Licensed to Practice

Alabama

Practice focuses on business and tax planning issues, particularly for closely held and family owned businesses

Counsels clients in the areas of business planning, succession planning, entity formation, representation of S Corporations, Limited Liability Companies (LLC's) and other flow-through entities, mergers and acquisitions, purchases and sales of businesses, federal and state tax planning and controversy matters, health care law (focusing on the representation of physician practices), estate planning and charitable deduction planning, including planning for and defending conservation easements

Recipient, AV rating in Martindale-Hubbell for over 20 years. A reflection of the highest possible peer review rating in legal ability and ethical standard.
Best Lawyers in America, Tax Law, Corporate Law, Health Care Law, Litigation & Tax Controversy, for at least 15 years
Birmingham Magazine, Top Attorney in Tax Law, 2009-10
Alabama Super Lawyers, Tax, Closely Held Businesses, Healthcare
American College of Tax Counsel, fellow; Board of Regents

Schools

University of Florida School of Law
LLM, 1984
University of Alabama School of Law
JD, 1983
University of Alabama
BS, cum laude, 1979; and MBA, 1983

Additional Accolades

University of Alabama School of Law

American Journal of Tax Policy, Student Editor-In-Chief

N.E. Miles Jewish Day School, Board of Directors

A.G. Gaston Boys & Girls Club, Board of Directors, former member
Helen Keller Foundation, Board of Directors, former member
NCCJ (Local Chapter), Board of Directors, former member

Temple Emanu-El, Board of Directors, former member
Levite Jewish Community Center
- President 1995–96
- Board of Directors, former member
Birmingham Jewish Federation
- First Vice President (Campaign Chair) 1997–98
- Board of Directors, former member
Birmingham Jewish Foundation, Board of Directors, former member

Speaker, ABA Tax Section Programs and Committee Meetings, American College of Trust & Estate Counsel; American Institute on Federal Taxation; Birmingham Tax Forum; Chattanooga Tax Practitioners; Great Lakes Federal Tax Institute; Heart of America Tax Conference; New York University Institute on Taxation; Southern Federal Tax Institute; University of Alabama Federal Tax Clinic; University of North Carolina Tax Conference; University of Texas Taxation Conference.

Co-author, "Circuit Courts Speak on Conservation Easements, But is the IRS Listening?", Taxation of Exempts, January 2013
Author, "Tax Planning for S Corporations", Second Edition, LexisNexis, 2011
Co-author, "Proving the Value of a Charitable Donation May Be the Least of Your Problems", Journal of Taxation Vol. 115/No. 2, 2011
Co-author, "Due Diligence Issues Arising in Connection with the Acquisition of an S Corporation", Journal of Taxation Vol.115/No.1, 2011

Co-author, "Tax Court Analysis of Land Conservation Easements Values - Developments Since Kiva Dunes", Taxation of Exempts Vol. 22/No.6, 2011
Co-author, “Simmons—Substantial Compliance Revisited”, Tax Notes, January 2010
Co-author, “A Guide to Donating Conservation Easements Substantiating Their Value”, Valuation Strategies, May/June 2010 Edition
Co-author, "Operation of the Professional Corporation 2010: Reasonable Compensation Issues for Professional and Other Services Businesses", NYU 69th Annual Institute on Federal Taxation § 1, 2011
Co-author, "Reasonable Compensation and the Build-In Gains Tax," NYU 68th Annual Institute on Federal Taxation § 15, 2010
Co-author, "Real Estate Dealer vs. Investor: Maximizing Capital Gains," NYU 67th Annual Institute on Federal Taxation § 9, 2009
Co-author, “Kiva Dunes—Making and Substantiating the Value of Conservation Easements”, Journal of Taxation, November 2009
Co-author, "Operating as an S Corporations Through a State Law Limited Liability Company,' NYU 66th Annual Institute on Federal Taxation § 17, 2008
Co-author, "The Uncertainty of Basis Increases in Connection with Back-to-Back Loans to S Corporations," Business Entities, January/February, 2007

Co-author, "So You Think It's Easy to Obtain Basis Increases for Loans to S-Corps? Think Again! Opportunities and Pitfalls in Structuring and Restructuring Loans to S Corporations," NYU 65th Annual Institute on Federal Taxations § 15, 2007
Co-author, "Redemptions and Purchases of S Corporation Stock," NYU 64th Annual Institute on Federal Taxation, October/November 2005; 63rd Annual Institute on Federal Taxation, October/November 2004
Co-author, "Shareholder Agreements for Closely Held Corporations," 15 Business Entities 20, 2003
Co-author, "Back to Back Loans," which was presented at the 65th New York University Institute on Federal Taxation in October/November, 2006
Co-author, "Avoiding Unreasonable Compensation Attacks on Professional Service and Other Closely Held Corporations," published in BNA's Executive Compensation Library, 2004
Author "Reasonable Compensation Issues for Closely-Held and Service Companies," which was presented at the 61st New York University Institute on Federal Taxation (61 N.Y.U. Ann. Inst. Fed. Tax'n § 16 (2003))
Author, "Drafting Shareholder Agreements for Closely-Held C and S Corporations," which was presented at the 60th New York University Institute on Federal Taxation (60 N.Y.U. Ann. Inst. Fed. Tax'n § 18 (2002))
Author, "What RRA ‘93 Giveth and Taketh Away: Investment Incentives and Revenue Raisers," 5 Journal of S Corporation Taxation 339, 1994
Author, "Will the Real One-Class-of-Stock Rule Please Stand Up?" 2 Journal of S Corporation Taxation 25, 1991

Sirote & Permutt Hosts a Free Seminar About Health Care Law - 5/2/2013

Sirote's Ronald Levitt to Present Estate Planning Webinar - 4/8/2013

Sirote's Ronald Levitt Warns of Looming Tax Issues for S Corporation Owners - 3/13/2013

Ronald Levitt Offers Important 2013 Tax News for All Business Owners - 12/12/2012

Sirote Legal Alert: The Changing Tax Climate - 12/10/2012

Best Lawyers Recognizes 43 Attorneys from Sirote & Permutt as the "Best Lawyers in America" for 2013 - 11/5/2012

Register Now For Sirote-ASCPA Seminar Presented by Ronald Levitt - 8/8/2012

Seminar for CPA, Banking, and Commercial Real Estate industries! - 8/3/2012

Ronald Levitt Presenter for ASCPA Webinar - 7/18/2012

Corporate, Tax and Estate Planning Attorneys Speak at ASCPA Annual Meeting - 6/22/2012

Ronald Levitt Co-Author for LexisNexis Tax Planning Book - 6/4/2012

Sirote & Permutt Lawyers in the Tax Press - 5/9/2012

Sirote Attorneys Levitt and Wooldridge Elected to American College of Tax Counsel - 4/24/2012

Sirote & Permutt Successfully Defends Case Against IRS - 3/12/2012

Ronald Levitt to Moderate Panel at ABA Tax Section Meeting - 2/15/2012

Ronald Levitt Speaks on Current Topics Affecting S-Corporations - 11/22/2011

Six Sirote Attorneys Designated "Best Lawyers of the Year" for 2012 - 11/17/2011

Ronald Levitt and David Wooldridge to Present at Conservation Easement Conference - 10/31/2011

Sirote Tax Attorneys Publish Land Easement Article - 7/21/2011

Best Lawyers has selected 32 attorneys from Sirote & Permutt for recognition in The Best Lawyers in America for 2011 - 8/27/2010

Birmingham Magazine Names 5 From Sirote As Top Attorneys - 3/2/2010

31 Sirote Attorneys Listed In Best Lawyers - 8/7/2009

31 Sirote attorneys listed in the 2010 edition of Best Lawyers Read More

Sirote & Permutt Attorneys Have Successful Outcome In Landmark Conservation Easement Case Before US Tax Court - 6/22/2009

he United States Tax Court issued a seminal decision in a controversy with the Internal Revenue Service concerning a taxpayer’s deduction for contributing a conservation easement to a land trust. Read More

Publication Recognizes 20 From Sirote As Super Lawyers - 5/19/2009

Birmingham law firm Sirote & Permutt is pleased to announce that 20 attorneys from the firm were selected for inclusion in the “2009 Super Lawyers” publication. Read More

Sirote Shareholder Levitt To Speak AT UNC Tax Institute - 4/16/2009

Ronald A. Levitt, an attorney at Sirote & Permutt, will be speaking at the UNC Tax Conference in Chapel Hill on May 1. Read More

Birmingham Magazine Recognizes 17 From Sirote As Top Attorneys - 3/10/2009

Birmingham law firm, Sirote & Permutt, is pleased to announce that 17 attorneys from the firm were selected by their peers for inclusion in the list of “Top Attorneys” published in Birmingham Magazine. Read More