Practices
Ronald P. Cima is Senior Counsel in the Tax Department. Ron joined the firm as a Partner in 2008 and headed the Tax Department through 2020.
Ron has extensive experience advising a diverse range of public and closely held businesses, as well as individuals on a wide variety of federal, international, state and local tax and related business matters. His areas of emphasis include: investment partnerships and mutual funds; real estate funds; corporate, joint venture partnership, mergers and acquisitions, and financial transactions; executive compensation, employment and severance arrangements; federal, state and local tax controversies.
Ron is a member of the American Bar Association, New York State Bar Association, ABA Section of Taxation, Financial Transactions and Investment Management Committees, Board of Advisors and Contributors of the Journal of Taxation of Investments, International Fiscal Association.
Ron has been recognized as a leading lawyer by New York Super Lawyers- Metro Edition, 2009 – 2023.
Publications
- 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)
- Co-authored, “COVID-19 Stimulus Package and State Tax Updates,” Seward & Kissel (April 2, 2020)
- Co-authored, “Treasury Extends April 15 Tax Filing Deadline in Addition to Payment Deadline,” Seward & Kissel (March 23, 2020)
- Co-authored, “Client Alert – Treasury Delays April 15 Tax Deadline by 90 Days for Millions,” Seward & Kissel (March 19, 2020)
- Co-authored, “January 2020 U. S. Federal Income Tax Updates,” Seward & Kissel (January 21, 2020)