Caporizzo, A. William

Current Employment Position(s)

Chair, Tax Practice Group

Lawyer Overview

Bill Caporizzo is the chair of the Tax Practice Group. He joined the firm in 1993. Mr. Caporizzo is a certified public accountant.

Practice

Mr. Caporizzo focuses his practice on the taxation of domestic and cross-border corporate mergers, acquisitions and dispositions, as well as international restructurings. His practice also includes the taxation of partnerships and limited liability companies engaged in investment activities and real estate activities. Mr. Caporizzo is a member of the firm’s Fund Formation Group.

Professional Activities

Mr. Caporizzo has presented at seminars on taxation for the NASDAQ, National Association of Stock Plan Professionals, and Massachusetts Continuing Legal Education Program. He is a member of the Tax Sections of the American and Massachusetts Bar Associations and the Boston Bar Association.

Honors and Awards

• Recognized as a Massachusetts leader in the practice area of tax in the 2011, 2010, 2009, 2008 and 2007 editions of Chambers USA: America's Leading Lawyers for Business
• Recognized for exceptional standing in the legal community in the area of employee benefits in Chambers USA: America's Leading Lawyers for Business 2006
• Named a "New England Super Lawyer" (formerly "Massachusetts Super Lawyer") in tax law in the 2004, 2005, 2007, 2008, 2009, 2010 and 2011 issues of Boston Magazine

Areas of Practice

• Tax
• Information Technology
• Internet, E-Commerce and New Media
• Telecommunications
• Corporate and Transactional
• Fund Formation
• Executive Compensation and Employee Benefits
• Corporate
• International Corporate Transactions

West Practice Categories

Affirmative Action -- Employee, Affirmative Action -- Employer, Americans with Disabilities Act -- Employee, Americans with Disabilities Act -- Employer, Business & Commercial Law, Employee Retirement Income Security Act (ERISA) -- Employee, Employee Retirement Income Security Act (ERISA) -- Employer, Employee Rights -- Employee, Employee Rights -- Employer, Employment Contracts -- Employee, Employment Contracts -- Employer, Employment Discrimination -- Employee, Employment Discrimination -- Employer, Employment Law -- Employee, Employment Law -- Employer, Family Medical Leave Act (FMLA) -- Employee, Family Medical Leave Act (FMLA) -- Employer, Federal Employer,'s Liability Act (FELA) -- Employee, Federal Employer,'s Liability Act (FELA) -- Employer, International Law, International Telecommunications, International Transactions, Joint Ventures, Municipal Employment -- Employee, Municipal Employment -- Employer, Occupational Safety & Health Act (OSHA) -- Employee, Occupational Safety & Health Act (OSHA) -- Employer, Pensions, Benefits & Compensations -- Employee, Pensions, Benefits & Compensations -- Employer, Public Finance, Sexual Harassment -- Employee, Sexual Harassment -- Employer, Taxation Law, Telecommunications, Transactions, Venture Capital, Wage & Hour Laws -- Employee, Wage & Hour Laws -- Employer, Whistleblower -- Employee, Whistleblower -- Employer, Wireless Communications, Worker Adjustment and Retraining Notification (WARN) Act -- Employee, Worker Adjustment and Retraining Notification (WARN) Act -- Employer, Workers' Compensation Law, Wrongful Termination -- Employee, Wrongful Termination -- Employer

Bar Admissions

• Massachusetts
• Connecticut

Education

• Boston University School of Law, 1985
  JD
  Honors: magna cum laude
• University of Pennsylvania, 1982
  BS
  Honors: magna cum laude

Published Works

• Investing in Qualified Small Business Stock in 2011, 2011
• Treasury Starts Application Process for Qualifying Therapeutic Discovery Project Credit, 2010
• Qualifying Therapeutic Discovery Project Tax Credit – IRS Guidance Issued on May 21, 2010, 2010
• Treasury Issues Guidance on Qualifying Therapeutic Discovery Project Credit, 2010
• Tax Provisions Affecting Life Sciences Companies in New Health Care Reform, 2010
• Window Closing this Year for Most Favorable 409A Correction Relief for Operational Errors Made Before 2009, 2009
• COBRA Subsidy Update: Notice Requirements and Other Recent Guidance, 2009
• Getting Specific About 409A's Specified Employees to Take Effect April 1, 2009, 2009
• Option Repricing, Version 2009, 2009
• Recovery Act Permits Deferral of COD Income, Facilitates Issuer Repurchases and Restructuring of Debt, 2009
• COBRA Subsidy Under ARRA, 2009
• IRS Changes Rules for Qualifying as Section 162(m) Performance-Based Compensation, 2008
• Recent Presentation Highlights State Tax Considerations Related to Stock Options, 2008
• Severance Pay under the Final Section 409A Regulations, 2007
• Equity Compensation under the Final 409A Regulations, 2007
• Election and Distribution Rules under the Final Section 409A Regulations, 2007
• Structuring Stock Options and Severance Payments After Section 409A, 2006
• Helpful New Section 409A Guidance Regarding Fair Market Value Determination for Stock Options and Stock Appreciation Rights, 2005
• IRS Suspends 409A Reporting and Withholding Requirements for 2005, 2005
• Stock Option Pricing Issues for Private Companies: Our Recommendations in Light of Section 409A and Recent AICPA Guidance, 2005
• Section 409A Checklist and Compliance Timeline, 2005
• Out with the Old, In with the New, 2005
• Notice Requirements for Purchases under Incentive Stock Options and ESPPs—Immediate Action Needed, 2005
• Initial Guidance on Section 409A: Taxation of Nonqualified Deferred Compensation, 2004
• Where to Now for Stock Options and Employee Share Ownership?: Trends in U.K. Share Incentive Structures and the Finanace Act of, 2003
• State and Local Tax Considerations for Stock Plan Professionals, 2003
• Stock Option Planning for Mergers and Acquisitions, 2002
• Tax Bulletin, 2001
• Tax Bulletin, 1997
• Tax Bulletin, 1996

Address

60 State Street
Boston, MA 02109

Phones

+1 617 526 6411 (Business Phone)

Faxes

+1 617 526 5000 (Business Fax)

Emails

Contact Us (Business Email)

Websites

http://www.wilmerhale.com