CEB Contributor
Andrew Gradman
Principal at Law Office of Andrew L. Gradman, APC
Andrew Gradman is brought in by lawyers and CPAs to help them identify, mitigate, and, where all else fails, allocate the tax risks and benefits in their clients' business and personal transactions.
Educational History • NYU School of Law, LL.M. in Taxation (2016) • NYU Stern School of Business, Certificate in Law & Business • Columbia Law School, J.D. (2011) • Stanford University, BA in History (2006)"
Achievements & Other Notable Experience • State bar: California (2011); Nevada (2019) • Certified Tax Specialist, California Board of Legal Specialization • LA Lawyer's Philharmonic (cello) • Volunteer, Bet Tzedek Low-Income Taxpayer Clinic
CEB Region:
SoCal RegionPractice Areas:
Tax Law
Content by Andrew Gradman
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Limits on the Installment Method of Accounting for Gain
October 15, 2020
Andrew Gradman
Real Property, Tax Law
When a seller of appreciated property is paid over several years, he or she may be eligible to report taxes pro rata as the principal payments are received, rather than all at once. However, this accounting method (the “installment method”) is not always available.
IRS Releases Generous Guidance for QO Funds During Coronavirus Pandemic
July 9, 2020
Andrew Gradman
Real Property, Tax Considerations, Tax Law
On June 4, the IRS released
“Split Roll” Ballot Measure Could Scale Back Proposition 13
June 25, 2020
Andrew Gradman
Real Property, Tax Considerations, Tax Law
On May 29, the California Secretary of State
Employment Tax Relief Under the Families First and CARES Acts
May 6, 2020
Andrew Gradman
Employment Law, Vacations, Leave & Other Time Off, Tax Law
This article describes three tax subsidies that are meant to help keep employees employed during the coronavirus pandemic:
Poking Holes in the Final QOZ Regulations
January 30, 2020
Andrew Gradman
Real Property, Tax Law
The Tax Cuts and Jobs Act of 2017 (Pub L 115-97, 131 Stat 2054) provides significant tax benefits to any taxpayer that recognizes capital gain and that invests an amount equal to that gain to acquire an interest in a Qualified Opportunity Fund (QOF), which in turn invests at least 90% of its assets in certain designated low-income areas. In December 2019, the Treasury Department released the final regulations (TD 9889) relating to these qualified opportunity zones (QOZs). This article describes my favorite changes.
California Passes Partial Tax Conformity Bill, Raising More Questions
October 17, 2019
Andrew Gradman
Business Transactions, Real Property, Tax Law
This is a guest article by
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Qualified Small Business Stock IRC 1202 and 1045
Andrew Gradman
August 1, 2022
If a shareholder sells Qualified Small Business Stock (“QSBS”), some or all of the gain may be tax-free or tax-deferred. However, some of the key information to determine whether stock is QSBS is known only by the corporation.
Business Entities, Tax Law
New Regulations on Qualified Opportunity Zones: Tricks you may not know
Andrew Gradman
February 7, 2020
After a brief intro to Qualified Opportunity Zones (QOZs), this course will focus the state of the law and how it is changing. Join Andre Gradman’s as he reviews the laws and covers his favorite “loopholes.
Business Entities, Environmental, Land Use & Natural Resources, Real Property
Advising California Partnerships
Business Entities
- 3 Tax Considerations on Formation of and Contributions to Partnership - Updated Author
- 14 Taxation of Transfers and Terminations of Partnership Interests - Updated Author
- 16 Dissociation and Transfer of Partnership Interests - Updated Author
Drafting California Irrevocable Trusts
Trusts & Estates
- 14 Grantor Retained Income Trusts (GRITs) - Updated Author
- 15 Grantor Retained Annuity Trusts (GRATs) - Updated Author
Organizing Corporations in California
Business Entities
- 1 Considerations Before Incorporation
- 2A Conversions and Mergers - Updated Author
Trade Secrets Practice in California
Business Litigation
- 10 Avoiding Misappropriation Claims - Updated Author
- 15 Taxation of Trade Secrets
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