Law Office of William M. Funk, t. 212.973.1100 Painting

IN THE PRESS

The ESG Catch-22 for Investment Consultants, NonProfit News (September 10, 2009)

TAX PUBLICATIONS

Recommendations to Reform New York City and New York State Tax Civil Penalty Provisions, New York City Bar Association (June 9, 2021)

Eighth Amendment and License Suspension: Tax Enforcement in New York, State Tax Notes (December 4, 2017)

The Long-Awaited Return to the Fractions Rule: Proposed Regulations Under §514(c)(9)(E), 33 Tax. Mgmt. Real Estate. J. 91 (March 1, 2017)

Carried Interests and Tax Treatment of Fee Waivers: An Attempt at Reform in the Proposed Regulations, Business Entities (July/August 2016)

Report on New York State's Driver's License Suspension Program, New York State Bar Association (2016)

Abandonment Doctrine and Its Discontents: Claiming Ordinary Losses after Pilgrim's Pride, 31 Tax Mgmt. J. Real Est. 267 (Sept. 2, 2015)

U.S. Taxation of Sovereign Wealth Fund Investments in Funds (and Real Estate): Where We Stand Today, Journal of Taxation of Investments (Summer 2013)

Is the Trading Safe Harbor for Non-U.S. Tax Payers Compatible with the Section 475(f) Election?, Journal of Taxation (August 2011)

New U.S. Tax Guidance Provides Welcome Clarification for Check-a-Box Elections by Cayman Islands Entities, caymanhedgefunds.com (November 29, 2010)

Can Humanity Find the Meaning of Life in the Final Cash D Reorganization Regulations?, Taxes—The Tax Magazine (July 2010)

On and Over the Horizon: Emerging Issues in U.S. Taxation of Investments, Houston Business and Tax Law Journal (Autumn 2009)

The Sun Also Sets: Making the Most of TIPRA’s Changes to FIRPTA While They Last, Business Entities (September/October 2007)

The ABCs of UBTI: A Practical Guide to Avoiding Unrelated Business Taxable Income from Real Estate Investments, Practical Tax Lawyer (Fall 2004)

The Thirty-Years Tax War, Tax Notes International (October 1, 2001), also published in Tax Notes (October 8, 2001)