Current Employment Position(s)

Of Counsel

Lawyer Overview

Dave Boyce practices primarily in the areas of state and federal taxation and business law, including tax planning and tax controversy representation. His areas of expertise include taxable and tax-free acquisitions, partnerships, corporations, cooperatives, exempt organizations, individuals, real estate, and international joint ventures. Dave also serves as the administrative lawyer for the Los Angeles Office.

Dave has been a frequent lecturer on tax matters and has taught in the graduate tax programs of Loyola Law School Los Angeles, the University of San Diego College of Law, and Golden Gate University. Courses taught and speaking engagements include corporate tax, corporate reorganizations, taxation of partnerships, executive compensation, characterization and timing of income, taxation of property transactions, and international joint ventures.

Dave is a member of the ABA (Taxation Section), the American Health Lawyers Association, and the Los Angeles County Bar Association (Taxation Section).

Areas of Practice

• Tax
• International/Cross-Border Planning & Transactions
• Mergers & Acquisitions/Tax
• Private Equity/Tax
• Real Estate & Pass-Through Entities/Tax
• State and Local Tax Counseling
• Tax Audits & Controversies
• Health Care
• Tax & Benefits/Health Care

Representative Cases

• Acquisition by Mitsui and Mori Seiki
• Acquisition by Wendel Investissement , (2007)
• Acquisition of Southwest Test, LLP
• Acquisition of Zilog , (2009)
• Buyout
• General Representation
• Investment for FFC Partners III
• Issuance by Hellman & Friedman Capital Partners V, L.P.
• Joint Ventures
• Large Institutional Investor

West Practice Categories

Banking & Finance Law, Corporate Taxation, Disability, Elder Law, Estate & Gift Taxation, Excise Taxes, Food & Drug Administration, Health & Health Care Law, Hospital Law, Income Taxation, International Law, International Taxation, International Taxation, International Transactions, Medicare & Medicaid, Mental Health, Mergers, Acquisitions & Divestitures, Nursing Home, Payroll Taxes, Property (Ad Valorem) Taxes, Real Estate Law, Sales & Use Taxes, Social Security -- Disability, State, Local & Municipal Law, Taxation Law

Bar Admissions

• California

Education

• U of Florida

Published Works

• American Recovery and Reinvestment Tax Act of 2009: Description of Key Business Provisions, 2009
• IRS Launches College and University Compliance Project; Distributes Compliance Questionnaires, 2008
• Best Practices in Nonprofit Governance: Dealing with "Voluntary" Reforms, 2007
• Multimillion-Dollar Tax on Excess Benefits Overturned, 2006
• IRS Mails Community Benefit Questionnaires, 2006
• Nonprofit Panel Releases Report on Transparency, Governance, and Accountability, 2006
• IRS to Send Community Benefit Questionnaires to 600 Hospitals Nationwide, 2006
• IRS Issues Proposed Regulations on the Relationship Between Participation in Excess Benefit/Private Inurement Transactions and Revocation of Tax-Exempt Status, 2005
• Limitations Period - California State Personal Income Tax Deficiency Not Revived by Belated Federal Tax Adjustments, Jones Day State Tax Return, 2004
• New Temporary Regulations on Intermediate Sanctions, 2001
• Tax Planning Considerations for Multi-Corporate Healthcare Enterprises Containing Both Tax-Exempt and Nonexempt Corporations, Vol. 38, No. 2 BNA Tax Management Memos, 1997

Address

555 South Flower Street
Fiftieth Floor
Los Angeles, CA 90071-2300

Phones

1.213.243.2403 (Business Phone)

Faxes

1.213.243.2539 (Business Fax)

Emails

Contact Us (Business Email)

Websites

http://www.jonesday.com