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Bahar A. Schippel

Bahar A. Schippel

Partner| Phoenix


Certified Specialist, Tax Law, Arizona Board of Legal Specialization

Bahar Schippel specializes in tax planning for mergers and acquisitions, joint ventures and real estate transactions, drafting LLC and partnership agreements, tax planning in connection with fund formation and operations, structuring tax-efficient debt workouts, designing service provider equity compensation for LLCs and partnerships and representing taxpayers before the Internal Revenue Service. She currently serves on the Council of the ABA Tax Section and is a Past Chair of the ABA Tax Section Partnership Committee. Bahar is also the Past Chair of the Tax Section of the State Bar of Arizona and is currently the Chair of the Arizona Tax Advisory Commission, which oversees the tax specialization program in Arizona. She is also a Fellow of the American College of Tax Counsel and a member of the Wolters Kluwer Legal Tax Advisory Board, which includes the nation's leading authorities on tax law. Bahar frequently speaks at national and regional tax conferences and contributes articles to top-tier tax publications. Prior to joining Snell & Wilmer, she served as Attorney-Advisor for the United States Tax Court in Washington, DC, Teaching Assistant to the Honorable David Laro at Georgetown University Law Center, and Associate at Combs, Mack and Lind.

  • University of San Diego School of Law (LL.M., magna cum laude, 1998)
  • Arizona State University (J.D., cum laude, 1996)
    • Four time Pedrick Scholar
    • Order of the Coif
  • Arizona State University (B.S., magna cum laude, 1992)
  • Supreme Court of Arizona
  • United States Supreme Court
  • United States Tax Court
  • American Bar Association, Section of Taxation
    •  Committee on Partnerships and LLCs, Past Chair
      • Subcommittee on LLCs and LLPs, Past Chair
    • Tax Section Council, Member
  • State Bar of Arizona
    • Tax Law Advisory Commission, Chair
    • Tax Law Executive Council, Past Chair
  • University of Chicago Law School Federal Tax Conference, Planning Committee
  • Journal of Passthrough Entities, Authors' Panel
  • Arizona Federal Tax Institute Conference Committee, Member
  • American College of Tax Counsel, Fellow
  • “Partnership and LLC Compensatory and Noncompensatory Interests Including Options,” Practicing Law Institute Seminar on Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances (June 2014, April 2013, May 2012, May 2011, May 2010, May 2009, June 2008, June 2007)
  • “The Importance of Making 83(b) Elections for Partnership Interests,” Journal of Passthrough Entities (March-April 2014)
  • “Pass-Through Entity Reform: Is a Major Overhaul Necessary?,” Chapman Law Review Symposium, Orange, CA (March 2014)
  • “Current Trends and Common Pitfalls for Pass-Through Entities: A Tax Perspective,” Utah State Bar, Salt Lake City, UT (February 2014)
  • “Workouts and Debt Restructurings,” Practicing Law Institute, Annual Real Estate Tax Forum, New York, NY (February 2014, February 2013, March 2012, April 2011, January 2010, February 2009)
  • “You Snooze, You Lose: S Corporation Shareholder’s Basis is Reduced by Losses Regardless of Whether the Taxpayer Claims a Deduction for Such Losses,” Journal of Passthrough Entities (July-August 2013)
  • “Understanding How Different Allocation Methods Affect the Partners,” 13th Annual Oregon Tax Institute, Portland, OR (June 2013)
  • “Understanding Partnership Noncompensatory Options: A Closer Look at the Final Regulations,” State Bar of Arizona, Phoenix, AZ (May 2013)
  • IRS Studying Fee Waivers,” Featured, Tax Analysts (May 6, 2013)
  • “Taxation of Real Estate Transactions,” Master of Real Estate Development, W.P. Carey School of Business, Arizona State University, Tempe, AZ (April 2013)
  • “Excluding 100% of Gain From the Sale of Qualified Small Business Stock Acquired in 2013,” Journal of Passthrough Entities (March-April 2013)
  • “Understanding How Different Allocation Methods Affect the Partners,” The University of Texas School of Law 60th Annual Taxation Conference, Austin, TX (December 2012)
  • “Section 469 Proposed Regulations – When is a Limited Partner a Limited Partner?,” Journal of Real Estate Taxation (December 2012)
  • “Penalties Do Not Apply in the Case of the ‘Close Question’ of Whether an Asset is a Capital Asset,” Journal of Passthrough Entities (November-December 2012)
  • “Handling Partnership & LLC Compensatory Issues,” NYU's 71st Institute on Federal Taxation, San Diego, CA (November 2012)
  • “Executive Compensation – Tax Implications for Non-Qualified Executive Compensation When Switching Forms of Entity,” ABA, 23rd Annual Philadelphia Tax Conference, Philadelphia, PA (November 2012)
  • “Can a Partner also be an Employee?,” ABA, Joint Fall CLE Meeting, Boston, MA (September 2012)
  • “Determine Partner’s Insolvency When Non-Recourse Debt Exceeds Property Securing It,” Journal of Passthrough Entities (July-August 2012)
  • “Tax Issues in Real Estate Funds,” 28th Annual Texas Federal Tax Institute, San Antonio, TX (June 2012)
  • “Should my CEO Be My Partner? A Practical Approach To Dealing with LLC and Partnership Equity Compensation, Portland Tax Forum,” Portland, OR (June 2012)
  • “You Wrote It, Now Explain It – Practical Pointers on Drafting & Interpreting Distribution & Allocation Provisions,” 58th Annual Spring Tax Institute, Iowa City, IA (May 2012)
  • “Should My CEO By My Partner? A Practical Approach to Dealing with LLC and Partnership Equity Compensation,” BNA Tax Management Advisory Board, New York, NY (December 2011)
  • “Partnership Equity: Should My CEO Be My Partner?,” 27th Annual Arizona Society of CPAs Federal Tax Institute Conference, Phoenix, AZ (November 2011)
  • “Kniffen and Beyond: The Strange Case of the Disappearance of Debt in Partnership Transactions,” University of Chicago Law School, 64th Annual Federal Tax Conference, Chicago, IL (November 2011)
  • “You Wrote It, Now Explain It—Practical Pointers on Drafting & Interpreting Distribution & Allocation Provisions,” 27th Annual Texas Federal Tax Institute, San Antonio, TX (June 2011)
  • “Foreign Investor Issues,” Practicing Law Institute Annual Real Estate Tax Forum, New York, NY (April 2011, January 2010, February 2009)
  • “Should My CEO Be My Partner? Successfully Structuring Equity Incentives in an LLC,” ABA Business Law Section, 2011 Spring Meeting, Boston, MA (April 2011)
  • “Series LLCs. No, It’s Not a New TV Series,” Co-Author, ABA Tax Section Committee on State and Local Taxes, Teleconference and Live Audio Webcast (March 2011)
  • “Don't Get Carried Away by Carried Interests,” USC Gould School of Law 2011 Tax Institute, Los Angeles, CA (January 2011)
  • “Allocating Cancellation of Indebtedness Income Among Partners (including debt modification principles),” Tulane Tax Institute, New Orleans, LA (November 2010)
  • “Drafting Partnership Agreements: Distributions and Tax-Related Provisions,” ABA Tax CLE on the Road, Portland, OR (October 2010)
  • “New Twists on Dealer vs. Investor Issues,” The 45th Annual Southern Federal Tax Institute, Atlanta, GA (September 2010)
  • Series LLCs,” Co-Author, ALI-ABA Video Law Review, Broadcast Live Nationwide via Satellite on the American Law Network (February 2010)
  • “Feel the Love: Allocating COD Income Among Partners,” ABA Section of Taxation Meeting, San Antonio, TX (January 2010)
  • “Your Property-Owning LLC is in Trouble – Now What?,” ABA Section of Taxation Meeting, San Antonio, TX (January 2010)
  • “Compensation and Benefits for Partners/Partnerships: Some Good, Some Bad and Some Ugly,” ABA Section of Taxation Meeting, San Antonio, TX (January 2010)
  • “Partnership Debt Workouts: The World Goes Bizarro,” The 62nd Annual Federal Tax Conference, The University of Chicago Law School, Chicago, IL (November 2009)
  • “Tax Aspects of Debt Workouts and Drafting Partnership Agreements,” ABA Tax CLE on the Road, Omaha, NE (November 2009)
  • “Business Planning & Tax Issues for Tax and Non-Tax Lawyers,” ABA Section of Taxation and the Alaska State Bar Joint Educational Program – Tax CLE on the Road, Anchorage, AK (June 2009)
  • “Tax Issues in Drafting LLC Operating Agreements,” ABA Section of Taxation and State Bar of Arizona Tax Law Section Joint Educational Program – Tax CLE on the Road, Phoenix, AZ (March 2009)
  • “Tax Planning in a Down Real Estate Market,” Snell & Wilmer Speaker Series, Phoenix, AZ (February 2009)
  • “Partnership Equity for Services,” 26th Annual National CLE Conference, Vail, CO (January 2009)
  • “Recent Developments and Observations,” Bi-Monthly Columnist, Journal of Passthrough Entities (2008-present)
  • “Recourse or Nonrecourse: That is the Question,” NYU 67th Institute on Federal Taxation, New York, NY (November 2008)
  • “Self-Employment Taxes and Passthrough Entities: Where Are We Now?,” Arizona Society of CPAs Federal Tax Conference, Phoenix, AZ (November 2008)
  • “Tax Planning Basics for Equity Compensation of LLC Employees: What Business Lawyers Need to Know,” Utah State Bar Business Section, Salt Lake City, UT (October 2008)
  • “Partnership Disguised Sale Planning,” Presenter, ABA Section of Taxation Meeting, Washington, DC (May 2008)
  • “New Regulations on Partnership Mergers and the Mixing Bowl Rules,” ABA Section of Taxation Midyear Meeting, Las Vegas, NV (January 2008)
  • “Preserving Capital Gains: Dealer/Developer Issues,” ABA Section of Taxation, Last Wednesday Teleconference (July 2007)
  • “How Circular 230 May Affect Your Tax Practice,” Southwest Fest 2007, Prescott, AZ (June 2007)
  • “Series LLCs — What We Know (And Don't Know),” ABA Section of Taxation, Washington, DC (May 2007)
  • “Coltec and Its Aftermath,” TEI, Arizona Chapter Meeting, Phoenix, AZ (March 2007)
  • “Real Estate Dealer/Developer Issues,” National LEI/CLE Snowmass Tax Conference, Salt Lake City, UT (January 2007)
  • “Compensating Partnership Employees With Equity,” 43rd Annual Heart of America Tax Institute, Overland, KS (November 2006)
  • “Compensating Partnership Employees With Equity,” 22nd Annual Arizona Federal Tax Institute Tax Conference, Phoenix, AZ (November 2006)
  • “Partnership Hot Topics,” Keynote Speaker, Tennessee Society of CPA's Federal Tax Conference, Franklin, TN (October 2006)
  • “1031 Exchange: Identifying the Best Strategies,” Snell & Wilmer Speaker Series, Phoenix, AZ (October 2006)
  • “Developing Without a Shovel?,” A New Look at the "Old, Familiar, Recurring, Vexing and Oftentimes Elusive" Problem, Journal of Passthrough Entities, a CCH Incorporated publication (July-August 2006)
  • “Real Estate Tax Planning,” Arizona State Bar Convention, Phoenix, AZ (June 2006)
  • “The Best IRC 1031 Strategies – What You Don't Know,” AICPA Practitioners Symposium, Las Vegas, NV (June 2006)
  • “Circular 230 Seminar,” Arizona State Bar Section of Taxation, Phoenix, AZ (March 2006)
  • “Arizona Forum for Improvement of Taxation,” Winter Tax Seminar, Phoenix, AZ (January 2006)
  • “Self-Employment Taxes and Passthrough Entities: Where Are We Now?,” Co-Author, Tax Analysts, Tax Notes Today (October 12, 2005)
  • “The Tail That Wags the Dog – How Circular 230 Rules May Affect Your Tax Practice,” Journal of Passthrough Entities, a CCH Incorporated publication (July-August 2005)
  • “New Tax Opportunities for Real Estate Developers,” Arizona Commercial Real Estate (May-June 2005)
  • “Weekly Tax Tips,” Arizona Business Journal (February 2005)
  • The Best Lawyers in America®, Tax Law (2010-2015)
  • Southwest Super Lawyers®, Tax (2010-2011, 2013-2014)
  • Outstanding Alumna: Class of 1996, Sandra Day O’Connor College of Law (September 16, 2011)
  • Ranking Arizona: The Best of Arizona Attorneys, Tax Law (2011)
  • Arizona’s Finest Lawyers
  • Arizona’s Top Lawyers, AzBusiness Magazine (2010)
  • Greater Phoenix Attorney at Law Magazine feature story, “The Women of Snell & Wilmer” (December 2009)
  • Forty-Under-40, Phoenix Business Journal (2009)
  • John S. Nolan Fellow, ABA Section of Taxation (2006-2007)
  • Arizona Foundation for Women, Board of Directors
  • Arizona Women Lawyers Honoring Justice Sandra Day O'Connor, Executive Committee
  • Arizona Opera Board of Trustees, Member
  • Arizona Foundation for the Eye, Former Secretary of the Board of Governors
  • Volunteer Lawyers Program
  • United States Tax Court, Washington, DC, Attorney-Advisor
  • Georgetown University Law Center, Teaching Assistant to Hon. David Laro
  • Combs, Mack & Lind, Associate