Practices
Daniel C. Murphy is a member of the Firmβs Tax Group. Dan became Counsel in 2002, and has been practicing law since 1993, when he joined the Firm.
Dan has extensive experience in tax issues relating to the formation and ongoing operations of pooled investment vehicles, including domestic and offshore hedge funds, private equity funds, and regulated investment companies, and their investment advisers and management companies. He also regularly advises clients regarding the taxation of various financial instruments and tax considerations affecting investments by tax-exempt organizations.
Publications
- Co-authored, “For Fund Managers, Tax Court Ruling Sets Limited Partners Back ‘As Such’,” Seward & Kissel (December 4, 2023)
- Co-authored, βProposed Tax Relief and Jobs Package,β Seward & Kissel (August 22, 2023)
- Co-authored, βNew York City Implements Pass-Through Entity Tax for 2022,β Seward & Kissel (October 19, 2022)
- Co-authored, βJuly 2022 U.S. Federal Income Tax Updates,β Seward & Kissel (July 26, 2022)
- Co-authored, βFinal Regulations on Determining Stock Ownership and Proposed PFIC Regulations,β Seward & Kissel (February 8, 2022)
- 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)