Nelson Rodes
Associate

Helping clients navigate complex, difficult tax and corporate laws to create a plan that provides the best results for their particular needs is a rewarding experience. It keeps me coming back to work each day.

Practical Experience

Tax litigation. Assisted clients with the successful mitigation of IRS tax assessments and negotiation of payment plans.

Tax planning. Advised clients in connection with their tax planning, including structuring closely-held business and investment arrangements and transaction tax planning, with particular concentration in matters related to Section 1202 qualified small business stock.

Purchase and sale of business interests. Assisted clients with the acquisition of professional service business and admission of new service partners.

Proven Expertise

Education

LLM, Georgetown University Law Center, 2014
JD, University of Kentucky, 2013
BA, Centre College, History, 2008

 

Admitted to Practice

Kentucky, 2013

 

Professional Background

Kentucky Bar Association, Tax Section Chair 2019-20
2021 Best Lawyers in America, Ones to Watch

 

Presentations and Publications

Presenter, 2018 KBA Kentucky Law Update, Paducah & London
Panelist, “Section 1202 for Pass-Through Entities: Partnership Investments in Qualifying Small Business Stock”, Strafford Webinars
“Planning for IRC Section 1061: Part 1”, Law360.com
“Planning for IRC Section 1061: Part 2”, Law360.com
“Horse Owners’ Ability to Utilize a Section 179 Deduction Against Income from Multiple Active Trades or Businesses”, American Horse Council Tax Bulletin #387 (January 2018)
Contributing Author, Limited Liabilities in Kentucky, Fourth Edition, University of Kentucky College of Law Office of Continuing Legal Education (2019)
Contributing Author, Debtor/Creditor Relations in Kentucky, Fourth Edition, University of Kentucky College of Law Office of Continuing Legal Education (2020)