Practices
Daniel C. Murphy is a member of the Firm’s Tax Group. Dan became Counsel in 2002, and has been practicing law since 1993, when he joined the Firm.
Dan has extensive experience in tax issues relating to the formation and ongoing operations of pooled investment vehicles, including domestic and offshore hedge funds, private equity funds, and regulated investment companies, and their investment advisers and management companies. He also regularly advises clients regarding the taxation of various financial instruments and tax considerations affecting investments by tax-exempt organizations.
Publications
- Co-authored, “For Fund Managers, Tax Court Ruling Sets Limited Partners Back ‘As Such’,” Seward & Kissel (December 4, 2023)
- Co-authored, “Proposed Tax Relief and Jobs Package,” Seward & Kissel (August 22, 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)
- Co-authored, “Final Regulations on Determining Stock Ownership and Proposed PFIC Regulations,” Seward & Kissel (February 8, 2022)
- Co-authored, “Revised Text of Build Back Better Bill,” Seward & Kissel (November 10, 2021)
- Co-authored, “New York State Releases Pass-Through Entity Tax Guidance,” Seward & Kissel (September 1, 2021)
- Co-authored, “Tax Aspects of President Biden’s American Families Plan and American Jobs Plan,” Seward & Kissel (May 3, 2021)
- Co-authored, “New York State Enacts Pass-Through Entity Tax,” Seward & Kissel (April 22, 2021)
- Co-authored, “States Delay 2020 Tax Year Filing to Mid-May,” Seward & Kissel (March 31, 2021)
- Co-authored, “IRS Delays 2020 Tax Year Filing to Mid-May,” Seward & Kissel (March 22, 2021)
- Co-authored, “COVID and Remote Working Lead to State Tax Warfare,” Seward & Kissel (February 8, 2021)
- Co-authored, “IRS Releases Final Regulations on Three-Year Holding Period,” Seward & Kissel (January 26, 2021)
- Co-authored, “IRS Releases Proposed Regulations on Three-Year Holding Period,” Seward & Kissel (August 10, 2020)
- Co-authored, “IRS Releases Final and New Proposed Regulations on Interest Expense Deductions,” Seward & Kissel (July 30, 2020)
- Co-authored, “IRS Notice Provides Expenses Paid with Paycheck Protection Program Loans Are Not Tax Deductible,” Seward & Kissel (May 1, 2020)