Practices
Ronald P. Cima is Senior Counsel in the Tax Department.Β Ron joined the firm as a Partner in 2008 and headed the Tax Department through 2020.
Ron has extensive experience advising a diverse range of public and closely held businesses, as well as individuals on a wide variety of federal, international, state and local tax and related business matters. His areas of emphasis include: investment partnerships and mutual funds; real estate funds; corporate, joint venture partnership, mergers and acquisitions, and financial transactions; executive compensation, employment and severance arrangements; federal, state and local tax controversies.
Ron is a member of the American Bar Association, New York State Bar Association, ABA Section of Taxation, Financial Transactions and Investment Management Committees, Board of Advisors and Contributors of the Journal of Taxation of Investments, International Fiscal Association.
Ron has been recognized as a leading lawyer by New York Super Lawyers- Metro Edition, 2009 – 2024.
Publications
- Co-authored, βRevised Text of Build Back Better Bill,β Seward & Kissel (November 10, 2021)
- Co-authored, βNew York State Releases Pass-Through Entity Tax Guidance,β Seward & Kissel (September 1, 2021)
- Co-authored, βTax Aspects of President Bidenβs American Families Plan and American Jobs Plan,β Seward & Kissel (May 3, 2021)
- Co-authored, βNew York State Enacts Pass-Through Entity Tax,β Seward & Kissel (April 22, 2021)
- Co-authored, βStates Delay 2020 Tax Year Filing to Mid-May,β Seward & Kissel (March 31, 2021)
- Co-authored, βIRS Delays 2020 Tax Year Filing to Mid-May,β Seward & Kissel (March 22, 2021)
- Co-authored, βCOVID and Remote Working Lead to State Tax Warfare,β Seward & Kissel (February 8, 2021)
- Co-authored, βIRS Releases Final Regulations on Three-Year Holding Period,β Seward & Kissel (January 26, 2021)
- Co-authored, βIRS Releases Proposed Regulations on Three-Year Holding Period,β Seward & Kissel (August 10, 2020)
- Co-authored, βIRS Releases Final and New Proposed Regulations on Interest Expense Deductions,β Seward & Kissel (July 30, 2020)
- Co-authored, βIRS Notice Provides Expenses Paid with Paycheck Protection Program Loans Are Not Tax Deductible,β Seward & Kissel (May 1, 2020)
- Co-authored, βCOVID-19 Stimulus Package and State Tax Updates,β Seward & Kissel (April 2, 2020)
- Co-authored, βTreasury Extends April 15 Tax Filing Deadline in Addition to Payment Deadline,β Seward & Kissel (March 23, 2020)
- Co-authored, βClient Alert β Treasury Delays April 15 Tax Deadline by 90 Days for Millions,β Seward & Kissel (March 19, 2020)
- Co-authored, βJanuary 2020 U. S. Federal Income Tax Updates,β Seward & Kissel (January 21, 2020)