Attorneys

Kevin Brown
SHAREHOLDER

Kevin has provided tax counsel for entity formations, private and public offerings, mergers, acquisitions and tender offers, as well as structuring numerous other business transactions including divisive reorganizations and recapitalizations. Kevin’s tax counsel has included the impact of such transactions on ERISA qualified retirement plans. His taxation practice also includes the representation of entities and individuals regarding ERISA qualified and non-qualified deferred compensation plans, qualified and nonqualified stock option plans, audits, abatement proceedings and refund actions.

Kevin’s trust and estate representation involves the implementation of efficient transfer of assets and preservation of wealth, including the planning of asset transfers among family members both during lifetime and upon death. Kevin’s practice in this area is driven to accomplish both clients’ long-term goals as well as the minimization of income, gift and estate taxes. His experience includes the representation of high net worth individuals, trust departments for national and state banks, representation of estates in probate proceedings, and representation of trusts and estates before tax authorities and in litigation. Kevin’s experience also includes the establishment of a trust department for a national bank.

Experience

Kevin’s representation of clients with regard to ERISA issues has involved both the implementation and amendment of qualified plans, advice regarding the structure and implementation of ESOP plans as a corporate finance tool, advice regarding plan operational and administrative issues, as well as the termination of qualified plans resulting in the recovery of excess assets. Kevin has also provided representation before the Internal Revenue Service and the Department of Labor for determination letters and audits.

Kevin’s tax controversy experience includes the representation of businesses, individuals, estates, trusts, and retirement plans before the Colorado Department of Revenue, Internal Revenue Service, United States Tax Court, and the United States Circuit Courts of Appeal.

Significant Representations

Kevin has acted as tax counsel:

  • for securitizations relating to business equipment and automobiles for several hundred million dollars;
  • for trust preferred security offerings by bank holding companies averaging in size from $10 to $15 million per offering;
  • in the acquisition of a oil and gas company with assets of $1 billion by a public bank holding company;
  • in numerous life insurance company acquisitions;
  •  in litigation involving valuation, tax refund and large deficiencies before the Internal Revenue Service, Colorado Department of Revenue, United States Tax Court and the United States Courts of Appeals;
  • in representation of hospitals and other exempt organizations in connection with structuring transactions critical to preserving the exempt status of the organizations; and
  • providing advice regarding national bank common trust funds and collective investments funds maintaining assets in excess of $500 million.

 

Federal Cases

  • Estate of McMorris v. C.I.R., 77 TCM 1552 (1999), rev’d and remanded, 243 F.3d 1254 (10th Cir. 2001).
  • Merchants Fast Motor Line, Inc. v. I.C.C., 5 F.3d 911 (5th Cir. 1993).

 

State Cases

  • Department of Revenue v. Durango & Silverton Narrow Gauge R.R. Co., 989 P.2d 208 (Colo.App 1999)

 

Admitted to Practice Before

  • Admitted in Colorado
  • U.S. Court of Appeals, 5th Circuit
  • U.S. Court of Appeals, 10th Circuit
  • U.S. District Court, District of Colorado
  • U.S. District Court, District of Oregon
  • U.S. Tax Court

 

Professional and Community Affiliations

  • Colorado Bar Association
  • Denver Bar Association
  • Oregon State Bar Association
  • PRACTICE AREAS
  • EDUCATION
  • LICENSED IN

EDUCATION

L.L.M., Taxation, New York University School of Law, 1984

J.D., Lewis & Clark Law School, 1980

B.S., University of Utah, 1977 (cum laude)

LICENSED IN

Colorado, Oregon

Definition of ‘Note’ in Colorado Securities Act Limited

(Originally published March 17, 2016) by Paul Vorndran The Colorado Court of Appeals reversed a criminal conviction for securities fraud pursuant to C.R.S. § 11-51-501(1)(b) finding the trial court erred in refusing to give a proffered instruction that not all promissory notes are securities for purposes of the Colorado Securities Act (CSA).  In People v. Mendenhall, 363 […]

Tax Traps for the Unwary

TAX TRAPS FOR THE UNWARY – EXECUTIVE COMPENSATION ISSUES IN M&A TRANSACTIONS (PART I: SECTION 280G) By Charles E. Wern, JD, LLM and D. Laird Blue, JD, LLM, Shareholders, Jones & Keller, PC Changes to the U.S. regulatory landscape and corporate tax law structure could spark increased M&A deal activity and strategic partnering in the banking […]

Jones & Keller President Brad H. Hamilton in Independent Banker

President of Jones & Keller and well-known securities attorney, Brad H. Hamilton, was quoted by Independent Banker in an article by Karen Epper Hoffman on the need for community banks to understand cybersecurity issues; how to provide cybersecurity direction at board meetings and executive events; learning to present online security issues in basic terms; introducing […]

Denver Business Journal Recognizes Jones & Keller, P.C. Women in Law

We are pleased to announce our women attorneys at Jones & Keller were covered in the April 27th edition of the Denver Business Journal, Women in Law. Congratulations to our attorneys, and thank you to the Denver Business Journal for focusing our attention to the important role they possess in our community.

Christopher R. Johnson Speaks on Cybersecurity and the Community Bank

Jones & Keller attorney, Christopher R. Johnson, will be presenting a continuing legal education program on Wednesday, April 18, 2018 as part of the Colorado Bar Association’s Financial Institutions Subsection CLE Luncheon Series. Christopher will speak on the evolution of state and federal cybersecurity regulatory regimes applicable to financial institutions including community banks, available compliance […]

In Memoriam Bob Davenport

Bob Davenport passed away on Saturday, October 14, at the age of 87, following a long battle with emphysema, with his wife and son at his side. Bob was born on August 5, 1930 in Earlington, Kentucky. Upon graduation from highschool, Bob was drafted into the Army.  Bob and Patricia A. McNerney met shortly thereafer […]

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