McLaughlin, Matthew P.
Balch & Bingham LLP
401 East Capitol Street
Suite 200
Jackson, MS 39201-2608
Phone: (601) 965-8162
Fax: (866) 811-7321
Contact Us
Websites associated with this firm:http://www.balch.comSummary
Current Employment Position(s)
Partner
Lawyer Overview
MATTHEW P. MCLAUGHLIN is a Partner in the Jackson office. He concentrates much of his practice addressing Federal and State tax issues in the context of business formation, planning, capitalization and operation. He has advised clients in asset and stock acquisitions, as well as all aspects of due diligence required thereunder. In addition, Matthew has worked extensively with state and local governmental units advising them of financing options for the construction, development or redevelopment of public structures and works.
He is a member of the firm's Real Estate, Lending and Commercial Practice Group.
More particularly, Matthew has represented clients in a wide array of innovative commercial financing transactions involving federal income tax credits as well as state and local tax incentives. His work here has included the representation of various developers of low to moderate income housing on all issues surrounding entity formation, syndication, capitalization and compliance of state and federal housing rules and regulations.
Matthew works closely with emerging companies on choice of entity issues and economic development incentives available in Mississippi. He has advised public utility companies, gaming concerns and other entities on a wide array of state and local tax issues.
Matthew has experience in the following areas:
- Served as counsel to a local housing authority in various joint venture affordable housing developments financed with low income housing tax credits, conventional loans and federal grant funds
- Advised a manufacturer of the various state and local tax incentives related to the construction of an $80,000,000 manufacturing facility in Mississippi
- Represented a number of gaming operators in equipment leasing transactions
- Representation of developers of low to moderate income housing
- Counsel to 501(c)(3) non-profit corporation comprised of lenders that pool funds for the development of low to moderate income housing
- Representation of casino developer in the acquisition of gaming assets from a bankruptcy estate
- Representation of state and local governmental units in financing options for construction of public facilities as well as the leasing of public equipment
- Representation of corporation before the IRS for failure to remit employment tax
- Advising existing companies and newly formed business on the tax benefits allowed under the Gulf Opportunity Zone Act of 2005
- Representation of a manufacturing facility in a $50,000,000 expansion project financed with Housing and Urban Development Community Development Block Grant funds and state and local tax incentives
- Representation of a public utility on financing issues related to restoration costs following Hurricane Katrina
- Assisted in drafting and submitting a private letter ruling request to the Internal Revenue Service on the taxability of the receipt of securitized bond proceeds by a public utility company
- Represented the purchaser in a $56,000,000 stock purchase
- Advised a public utility on Federal and State tax incentives allowed for the development of an integrated gasification combined cycle plant.
Areas of Practice
- Economic Development Incentives
- Federal Tax
- Corporate Finance & Securities
- Mergers & Acquisitions
- Public Finance
- Lending and Credit
Qualifications
Bar Admissions
- Mississippi, 2002
- U.S. Court of Appeals 5th Circuit, 2003
- U.S. District Court Northern District of Mississippi, 2003
- U.S. District Court Southern District of Mississippi, 2003
- U.S. Tax Court, 2003
Professional Associations and Memberships
- United States Tax Court
- American Bar Association, Corporate Law Section, Tax Section and Real Property, Probate and Trust Section
- Mississippi Bar Association, Business Law Section, Tax Section and Estates and Trusts Section
- Harrison County Bar Association
- Harrison County Young Lawyers Association
- Mississippi Bar, Young Lawyers Division
- Hinds County Bar Association
- Jackson Young Lawyers Association, Co-Chairman of the Diversity Committee
- Financial Planners Association
- National Association of Bond Lawyers (Member)
Honors and Awards
- Mississippi's 2008 "Top 40 Under 40"
Education
- University of Florida College of Law, Gainesville, Florida,
2003
LL.M.
Major: Taxation - Mississippi College School of Law, Jackson, Mississippi,
2002
J.D. - Millsaps College,
1999
B.A.
Honors: cum laude
Articles
Published Works
- Rent Escalation Clauses, Metro Business Chronicle and The East Mississippi Business Journal, March, 2008
- Assignment and Subletting in Commercial Leases, Metro Business Chronicle and The East Mississippi Business Journal, February, 2008
- Beyond the Lease...the Work Letter Agreement, Metro Business Chronicle and The East Mississippi Business Journal, January, 2008
- Landlords, Lessees and Lenders: The Need for SNDAS, The Metro Business Chronicle, May, 2007
- Asset and Stock Sales, The Young Lawyer, February / March, 2007
- Deducting State, Local and Foreign Property Taxes, Joint Publication with Heather Anson, American Bar Association, Young Layer’s Division 101 Series, December, 2006
- Employee Use of Vehicles, American Bar Association, Young Lawyer’s Division 101 Series, December, 2006
- The Use of Escalation Clauses in Commercial Leases, The Metro Business Chronicle, November, 2006
- Gulf Opportunity Zone Act of 2005 and the Implications of Internal Revenue Service Notice 2006-67, The Metro Business Chronicle, October, 2006
- An Overview of Certain Tax and Non-Tax Issues Related To Asset Sales and Stock Sales, American Bar Association, Young Lawyer’s Division 101 Series, October, 2006
- Gulf Opportunity Zone Act of 2005 and the Implications of Internal Revenue Service Notice 2006-67, American Bar Association, Young Lawyer’s Division Transactional SuperGroup Newsletter, August, 2006
Office Information
Address
401 East Capitol Street
Suite 200
Jackson, MS 39201-2608
Phones
(601) 965-8162
Faxes
(866) 811-7321
