Practices
Brett Cotler is a partner in the Taxation Group. Brett advises investment funds, private fund managers, and public and private companies on U.S. federal income tax matters, including partnership, corporate and international tax matters. Brett advises on business transactions, securities offerings, structured finance and securitization vehicles, and joint ventures.
Brett received his LL.M. (in Taxation) from New York University School of Law, his J.D., cum laude, from Rutgers School of Law-Newark, where he was a member of the Order of the Coif, and his B.A., summa cum laude, Phi Beta Kappa, from Rutgers School of Arts and Sciences.
Brett is also a contributor to Seward & Kissel’s Cryptocurrency and Blockchain blog, SKrypto.
Publications
- Authored, “Tax Court Ruling Is a Setback for Fund Managers Structured As Limited Partnerships,” Private Equity Law Report (February 8, 2024)
- Authored, “SEC Gets in Line at the Genesis Bankruptcy,” Seward & Kissel (February 5, 2024)
- Authored, “IRS Says Digital Assets Are Not (Yet) Subject to Cash Reporting Obligations,” Seward & Kissel (January 18, 2024)
- Co-authored, “For Fund Managers, Tax Court Ruling Sets Limited Partners Back ‘As Such’,” Seward & Kissel (December 4, 2023)
- Co-authored, “FinCEN Imposes New Reporting Requirements on LLCs and Other Entities,” Seward & Kissel (December 1, 2023)
- Co-authored, “Proposed Tax Relief and Jobs Package,” Seward & Kissel (August 22, 2023)
- Authored, “IRS Raises the Stakes on Staking,” Seward & Kissel (August 10, 2023)
- Authored, “NFT Means Never Forget Taxes: Redux,” Seward & Kissel (May 17, 2023)
- Co-authored, “Non-willful FBAR Penalties Are Limited to $10,000 per Report,” Seward & Kissel (March 9, 2023)
- Co-authored, “New York City Implements Pass-Through Entity Tax for 2022,” Seward & Kissel (October 19, 2022)
- Co-authored, “July 2022 U.S. Federal Income Tax Updates,” Seward & Kissel (July 26, 2022)
- Authored, “IRS Says Money Raised through Crowdfunding May Be Taxable,” Seward & Kissel (June 1, 2022)
- Co-authored, “Seward & Kissel Attorneys Co-author Article for Tax Notes International Titled ‘The Taxation of Ransom Payments in Canada and the United States’,” Seward & Kissel (April 19, 2022)
- Co-authored, “Final Regulations on Determining Stock Ownership and Proposed PFIC Regulations,” Seward & Kissel (February 8, 2022)