Biography:
Since 1976, Jonathan Davis has concentrated in tax law (domestic and international), estate planning (domestic and international), compensation planning, business transactions, and probate. His practice also includes “business divorces” and disputes over estates and trusts.
His private clients have included manufacturing businesses, distributorships, auto dealerships, consulting businesses, professional practices, health insurers, estates, trusts and individuals. Jon has written articles for national professional publications and he also wrote and edited a nationally distributed newsletter on developments in tax law and estate planning.
A member of the Massachusetts and New York bars, Jon graduated from Columbia University and Harvard Law School, and he received his Masters Degree in Tax Law (LL.M.) from New York University Law School. After law school, Jon clerked for the New York Court of Appeals.
Representative Experience:
- Income tax planning for business owners and executives, including choice of entity and the tax implications of business transactions and financings.
- Counseling closely held business owners on succession planning, including tax efficient ways to pass businesses to the next generation.
- Counseling closely held business owners on separating from each other and dividing the business
- Assisting individuals and families with estate and trust planning, including drafting and implementing tax efficient plans that meet clients’ financial and personal goals.
- Assisting individuals and families with disputes over estates and trusts.
- Advising businesses on the design, implementation, and administration of non-qualified deferred compensation plans and welfare and fringe benefit plans.
Community Involvement:
- Active in local town government.
Recent Blog Post and News
- Congress Gives a New Tool to the IRS – Passport Non-Issuance and Passport Revocation
On December 4, 2015 Congress and the President enacted the “FAST Act” (“Fixing America’s Surface Transportation Act”). One part of the Act provides that the Secretary of State “shall not” issue a passport (except for emergencies or humanitarian reasons) to an …
- Doing Better By Doing Good: IRA Distributions to Public Charities
Protecting Americans From Tax Hikes Act of 2015 (PATH Act) The Federal “Protecting Americans From Tax Hikes Act of 2015” (“PATH Act”) made permanent a provision of the Internal Revenue Code that allows taxpayers, aged 70 and ½ or older, to direct as much as $1 …
- New Massachusetts Tax Amnesty Program Opening For Enrollment On April 1, 2016
The Massachusetts Department of Revenue (DOR) has issued an Announcement and an FAQ describing its new tax amnesty program. The program will be open for enrollment beginning April 1, 2016 and enrollment and submission of information to the DOR will run throug …
- KCL Insights: February 11, 2016
A new issue of KCL Insights is now available. This issue includes articles on: Annual Reporting School Suspensions in Massachusetts Tax Deadlines Mandatory Arbitration Clauses Massachusetts Department of Revenue Voluntary Disclosure Program Attorney Spotlight: …
- UPDATE: The Stars Align (With a Wobble) – US and Massachusetts Tax Return Due Dates
Usually, the due date for filing US individual income tax returns is April 15th. This time it’s different. The IRS, and also the Massachusetts Department of Revenue (DOR), have announced that the due date for Massachusetts residents filing individual income t …
- Earthquake Hits Many Massachusetts Trusts
Massachusetts’ highest court has held that if an irrevocable and unamendable trust gives the trustee the right, in its sole judgment, to pay any amount directly to one or more beneficiaries or to use any amount to indirectly benefit one or more beneficiaries ( …
- What Does a “Do Not Resuscitate” Notice in a Person’s Home Mean?
Occasionally, I see a Massachusetts “DNR Notice” in someone’s home (usually the home of an elderly person). The notice is formally named a “Comfort Care-Do Not Resuscitate” notice – “CC/DNR” for short. Recently, I noticed a CC/DNR in an elderly client’s home …
- New Massachusetts Sales Tax/Use Tax on Certain Computer Software Services—Generally Effective July 31, 2013
Massachusetts has rapidly expanded its sales tax (and corresponding “use tax”) to reach certain kinds of services rendered to Massachusetts purchasers in connection with computer software. The new law was enacted July 24, 2013 and became effective July 31, 20 …
- U.S. Estate Tax Law — The Wait is Over (Maybe)
At long last, in its first action to avoid the Fiscal Cliff, Congress has enacted a new tax act (The American Taxpayer Relief Act of 2012). From a US (but not Massachusetts) gift tax and estate tax perspective the Bush-era tax cuts were made permanent. The m …
- New Taxes for 2013
The package of US health care reform laws imposes new taxes starting in 2013. These are not part of the so-called “fiscal cliff”. A solution to the “fiscal cliff” will probably not affect the taxes discussed in this article. Part 1 – 3.8% Surtax On Certain A …
- When can a Donor Rely upon the Charity’s Statement that Donations are Tax Deductible?
Donations to many tax exempt organizations (for example, charities to help the poor, schools, hospitals, museums, and youth organizations) are usually thought of as being deductible on the donor’s US income tax return. (If the taxpayer is an individual or ma …
- IRS Not to Pursue Airline Passengers for Retroactive Ticket Taxes
Due to retroactive tax legislation, airline passengers who purchased tickets between July 23rd through and including August 7th may not have been charged for certain Federal ticket taxes that the airlines should have charged. On a per passenger basis, the ta …
- Serious Advice from the Experts
The recent devastating tornadoes in central Massachusetts should give everyone pause, as no one is immune to natural disasters. Even if tornadoes don’t return to Massachusetts this Summer, there are obviously other kinds of natural calamities that can jeopard …
- Choosing the Legal Form of a Service or Professional Business — an Urban Legend
There are good reasons to organize a professional practice or other service business as a limited liability company (LLC) or a limited liability partnership (LLP), and there may also be good reasons not to. But, the matter is complicated and sometimes what is …
- The Schoolyard Lawyer: My Child is Not Eligible for Special Education Services But Needs Accommodations
If your child has been found not eligible for Special Education services under the IDEA, he or she may still be eligible under Section 504 of the Rehabilitation Act of 1973. If eligible, accommodations are provided to students under Section 504. Accommodations …
- 2010 Suspension of U.S. Estate and Generation Skipping Transfer Taxes
As is well known from the news media, the U.S. estate tax has been suspended for deaths occurring in calendar year 2010 – but it is also currently scheduled to again be effective for deaths occurring after calendar year 2010, this time with an “exemption” that …