Larry Strauss, ESQ, CPA & Associates, Inc.

Articles

American Bankruptcy Institute Journal - 505(b) Prompt Determination Update

Taxes The Tax Magazine -CCH Debt for Equity swaps

  1. “In re Majestic Star Casino: The Shareholders Bet Big and Beat the Odds,” Association  of Insolvency and Restructuring Advisors Journal, November 2013

  2. "The §505(b) Prompt Determination of Post-Petition Tax Liability: An Update," American Bankruptcy Institute Journal, February 2007

  3. “Tax Consequences When Debt is Converted to Equity in the Context of Partnerships and LLCs After the American Jobs Creation Act of 2004,” Taxes The Tax Magazine, (CCH) November 2005
  4. “Turnaround Professionals and Investors Beware: Failing Dot-com Companies Pose Hidden Tax Trap,”  The Journal of Corporate Renewal, November 2000 
  5. “Tackle Tandem Partnership and Bankruptcy Issues," Tax Strategies, (Warren Gorham & Lamont) August 2000
  6. “Real Estate Ownership Raises Estate Planning Complications” (Warren Gorham & Lamont), Taxation for Accountants, June 1998 reprinted in Taxation for Lawyers, July/ August 1998
  7. “The Decedent's Estate and Real Estate," MACPA Statement, Volume 33, Number 5, November 1997

Academic and Seminar Engagements

May 2005 to Present  

University of Baltimore – Graduate Tax Program                   Baltimore, Maryland Adjunct Professor

Provide classroom instruction for the Bankruptcy Tax course to Law school students, LLM students and Masters in Taxation students.

January 2014                           

US Trustees Office – Baltimore Division - Speaker

"Life Cycle of a Debtor Bankruptcy Estate – A Trustee’s Perspective" - a discussion on the tax opportunities and pitfalls related to the administration of a Bankruptcy Estate.

June 2008 - 2011

Association of Insolvency and Restructuring Advisors - Speaker

"Real Estate and COD - Short Sales & Foreclosures" - a discussion on the tax consequences of foreclosures and short sales of real estate.

September 2006

National Association of Attorney Generals - Speaker

"Prompt Determination Letters after BAPCPA" - detailed review of changes to section 505(b) of the Bankruptcy Code after the 2005 Bankruptcy Tax Act.

September 2005   

Bankruptcy Bar Association for the District of Maryland - Speaker

"The New Bankruptcy Tax Laws" - a detailed review of the changes in Bankruptcy Taxation resulting from Bankruptcy Reform Act.

January 2005

Bankruptcy Bar Association for the District of Maryland - Speaker

"Taxes and Bankruptcy: Timing is Everything" - an overview of how bankruptcy is effected by our tax system and critical elections available to various bankrupt individuals and business entities.

1998 - 2002 

Weil, Akman, Baylin & Coleman, PA - Speaker

Various in-house seminars including Tax Updates, S-Corporation Taxation, Estate Planning and Corporate Reorganization. Prepared all materials and outlines for these courses.

November 1998

MACPA Tidewater Conference - Speaker

Estate Planning update discussing various techniques and tools for effective Estate Planning