William Funk

Biography

William M. Funk is a tax attorney with extensive experience in tax planning and dispute work. His practice focuses on individuals, businesses, funds and non-profit organizations.

Prior to starting his law practice, he practiced tax law for ten years with firms in New York. He has successfully represented clients before federal and state tax authorities and in business negotiations.

Mr. Funk is a member of the Tax Section of the American Bar Association. He has also served on the New York City Bar Association’s Committee on State and Local Taxation (2005), Committee on Taxation of Business Entities (2000-2005), and International Trade Committee (1999-2002) (Project Leader, WTO Dispute on U.S. Tax Treatment of “Foreign Sales Corporations”).

He has also been published in leading tax publications on issues ranging from taxation of real estate developments to international tax policy.

Selected Experience

Representation of individuals before the Internal Revenue Service and the New York State Department of Taxation and Finance for relief from garnishment of wages and levies on bank accounts.
Advising real estate developers on 1031 (“like-kind”) exchanges, extracting refinancing proceeds on a tax-free basis, workouts of underwater properties, formation of partnerships and crafting allocations and distributions.
Advising funds on structuring domestic, inbound and outbound investments, including issues such as entity election, drafting offering documents, tax treaty planning and compliance with withholding and reporting rules.