Lawyer Overview

Larry Barusch is a shareholder in the Corporate and Tax department where he practices taxation, international transactions, business, finance and real estate law. Before moving to Salt Lake City, he was a shareholder at Klemm, Blair & Barusch of Agana, Guam. Larry served as president and member of the Board of Governors of the Guam Bar Association and was a contributor to the Guam Bar Journal. He remains an active member of the Bar in the Commonwealth of the Northern Mariana Islands, Federated States of Micronesia and Republic of Palau, as well as Guam. He was chairman of the Tax Section of the Utah State Bar and is currently a member of the committees on Taxation of Foreigners and Foreign Investment of the Tax Section of the American Bar Association.

Related Activities and Skills:

• Recognized in The Best Lawyers in America, Tax Law
• American Bar Association, Tax Section, Taxation of Foreigners/Foreign Investment
• Utah Bar Association, Tax Committee, Chairman
• Guam Bar Association, President, 1982-84
• Bar of the Commonwealth of the Northern Mariana Islands
• Bar of the Federated States of Micronesia, and Republic of Palau
• North Canyon Civic Group
• Big Brothers/Big Sisters
• Harvard Alumni Association
• Nature Conservancy
• Sierra Club

Published Works:

• Retirement and the Estate Tax, May 21, 2002 by Lawrence R. Barusch
• When Can I Retire? (early distributions from retirement plans), March 2000 by Lawrence R. Barusch
• Techniques For Dealing With More Sophisticated Estate Tax Issues, May 21, 2002 by Lawrence R. Barusch
• Estate Planning Thru U.S. Possessions, May 2002 by Lawrence R. Barusch
• The Function and Use of a Living Trust in Utah, March 26, 2002 by Lawrence R. Barusch
• Murder Most Fowl, A Meditation On Intestacy: Past, Present And Future, January 1999 by Lawrence R. Barusch
• Basic Estate Planning, October 1, 1998 by Lawrence R. Barusch
• Taxation Of Individuals In The Possessions, March 12, 2004 by Lawrence R. Barusch
• Tax Incentives In United States Possessions, 2002 by Lawrence R. Barusch
• Establishing Residency in the US Possessions, October 2001 by Lawrence R. Barusch
• The Use and Abuse of Guam-Based Trusts, February 15, 2001 by Lawrence R. Barusch
• Planning the Foreign Operation: Entity Selection and Subpart F Considerations, June 7, 2000 by Lawrence R. Barusch
• Making the Income Tax More Progressive, Tax Notes, August 1988
• New Developments in Guam Law, Guam Bar Journal, 1982-84

Areas of Practice

• Corporate & Tax Law
• Estate Planning
• Latin America & International Law
• Litigation
• Natural Resources & Water
• International Tax Planning
• Business Organizations
• Corporate & Tax Planning
• Tax Planning & Litigation
• Mergers & Acquisitions
• Executive Compensation & Employee Benefits
• Wealth Management
• Property Tax Appeals
• Real Estate Tax Planning & Reduction

West Practice Categories

Business Organizations, Taxation Law, Estate Planning, International Law, Litigation & Appeals, Natural Resources Law

Bar Admissions

• Utah, 1986
• U.S. Supreme Court, 1979
• Guam, 1978
• Trust Territory of the Pacific Islands, 1978
• Northern Mariana Islands, 1978
• Micronesia
• Republic of Palau
• U.S. Court of Federal Claims, 1976
• U.S. Tax Court, 1976
• U.S. District Court Northern District of California, 1975
• U.S. District Court District of Utah
• U.S. Court of Appeals 9th Circuit, 1975
• U.S. Court of Appeals 10th Circuit, 1986

Classes and Seminars

• "Like Kind Real Estate Exchanges In Utah", Lorman Education Services, December 1, 2005
• "Like-Kind Real Estate Exchanges In Utah", Lorman Education Services, December 3, 2003

Education

• Harvard University Law School, Cambridge, Massachusetts, 1975
  J.D. degree
  Honors: cum laude
  Honors: Sheldon Fellow, 1971-1972
• Harvard University, 1971
  B.A. degree
  Honors: summa cum laude

Fraternities/Sororities

• Phi Beta Kappa

Address

201 South Main Street
Suite 1800
Salt Lake City, UT 84111-2218

Phones

801-532-1234

Faxes

801-536-6111

Emails

Contact Us

Websites

http://www.parsonsbehlelaw.com