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Anthony Ilardi, Jr. is a Member in Dykema's Taxation and Estates practice group, concentrating in tax planning for business and individuals; particularly partnerships and limited liability company formation and operation; federal and state tax credits and other incentives for real estate; and tax aspects of municipal finance. He is also a member of the firm's Economic Development Team.
Mr. Ilardi is a member of the committee that drafted the Michigan Limited Liability Company Act and subsequent amendments.
He is a past Chairman of the Partnership Committee of the Michigan State Bar Association Taxation Section and was a member of the Council of the Taxation Section.
He is the author of numerous articles and a frequent lecturer on partnership and LLC planning issues.
Experience
Advising clients with respect to tax aspects of real estate development and investment, including structuring real estate transactions
Counseling developers, lenders and investors with respect to tax incentives for economic development, including Federal and State Historic Rehabilitation Credits, New Markets Tax Credits, Low Income Housing Tax Credits, and State Brownfield Redevelopment Credits
Providing tax counsel in connection with formation and taxation of limited liability companies and partnerships; mergers, acquisitions and business restructurings
Tax counsel in connection with tax-exempt bond issues
Significant Decisions
Mobil Oil Corp. v. Department of Treasury, 422 Mich. 473; 373 N.W.2d 730, (treatment of royalties under Single Business Tax Act).
Armco Steel Corp. v. Department of Treasury, Corp. Franchise Fee Div., 419 Mich. 582; 358 N.W.2d 839, (equal protection in application of state taxes).
Louisiana Credit Union League v. United States, 693 F.2d 525, (taxation of exempt business league for unrelated business activities).
Rockefeller v. Commissioner, 676 F.2d 35, (deduction of unreimbursed expenses incurred in rendering services to charitable organizations).
Corn Belt Tel. Co. v. United States, 633 F.2d 114, (investment tax credit).
Koehring Co. v. United States, 583 F.2d 313, (classification as a "controlled foreign corporation" under Subpart F of Code).
Seminars and Speeches
2007 Michigan Conference on Affordable Housing: Using Subsidiaries of Non-Profits
2006 Michigan Conference on Affordable Housing: Brownfield Credits and Low Income Housing Tax Credit Projects
2001 Tax Planning with Limited Liability Companies, MACPA
2001 Choice of Entity, MACPA
2000 Tax, ICLE, Homeward Bound Seminar
1999 Tax, ICLE, Homeward Bound Seminar
1999 Family Limited Partnerships and Limited Liability Companies in Family Wealth Preservation, MACPA
1998 Tax Planning and Choice of Entity with Limited Liability Companies, ICLE, Homeward Bound Seminar
1998 Refundings Panel, National Association of Bond Lawyers Seminar, Washington, D.C.
Publications
Michigan Tax Lawyer, "Recent Developments in Family Limited Partnerships and Limited Liability Companies"
Michigan Tax Lawyer, "Beware: A Charging Order May Not Provide All The Protection You May Think"
21 Michigan Tax Lawyer 19 (Third Quarter), "The Partnership Anti-Abuse Regulations: The IRS Creates a New Weapon"
The Michigan CPA, "Estate Planning and the Limited Liability Company"
Professional Associations
Member of the State Bar Committee that drafted the Michigan Limited Liability Company Act and recent amendments
Adjunct Faculty, Wayne State University Law School (1998-1999)
Adjunct Faculty, Lawrence Technological University, College of Management (1994-1995).
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