Thomas A. Maier’s practice emphasizes tax planning and general business matters for start-up to mid-sized businesses, particularly tech enterprises and service organizations. Throughout his career, he has worked extensively with growth companies and investors to structure favorable equity and debt financing transactions and sound employee stock plans. He regularly represents U.S. and foreign companies in the planning and negotiation of international business transactions.
Highlights
Professional Participation
Tom is a member of the Alameda County Bar Association. He also belongs to the State Bar of California, the International Fiscal Association, the San Francisco Bar Association and East Bay Tax Club.
Community Participation
Tom is the current president of the Berkeley City Ballet and also serves on its board of directors.
Articles Written
“Chapter 10 – Professional Corporations,” co-authored with Elspeth Delaney, CEB’s Selecting and Forming Business Entities, 2005 through 2008
Speaking Engagements
Summary of Business Tax Provisions of ARRA – March 2009
Drafting LLC Allocation Language – December 2008
Summary of EESA – 2008 Tax Legislation – November
Settling a Lawsuit by Merging Plaintiff and Defendant: Tax Issues – August 2008
ISO Exercise Associated with a Corporate Liquidation – August 2008
Accelerating Gain in Anticipation of a Future Rate Increase – August 2008
Tax Covenants in Merger Agreements – August
Tax Treatment of Earnout Provisions in Corporate Acquisitions – August 2007
Converting LLC Employee Options When an LLC Incorporates – August 2007
Section 409A Nonqualified Deferred Compensation: Current Trends – June 2007
Primer on Stock Option Backdating – October 2006
Summary of the Tax Act of 2005 – June 2006
Selecting a Business Entity When There Are Foreign Owners – November 2005
Partnership Equity for Services – October 2005
Summary of 2004 Tax Legislation – November 2004
Honors and Awards
Northern California Super Lawyer 2012
Related Case Studies
Complex Like-Kind Exchange of Real Estate
Education
J.D., School of Law at U.C. Berkeley (Boalt Hall), 1979
LL.M., New York University Law School, 1980
B.A., Southern Illinois University, 1976