Thomas A. Maier


Contact Details

Direct: 415 399 3839
Fax: 415 399 3838

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. 


  • Possesses nearly 30 years’ experience shepherding company financing transactions, mergers and acquisitions, commercial contract negotiations, executive compensation and cross-border transactions
  • Served as an adjunct lecturer at Golden Gate University in San Francisco for five years
  • Was a presenter in the Professional Skills and Practice Program for Corporate Taxation at Boalt Hall School of Law for two years.

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