Richard Blau's practice is concentrated in federal taxation matters.
Education
- New York University (LL.M., Taxation, 1980)
- Duke University (J.D., 1979)
- State University of New York at Binghamton (B.A., 1974)
Court Admissions
- Supreme Court of Arizona
- Supreme Court of Texas
- United States Tax Court
Professional Memberships & Activities
- State Bar of Arizona
- American Bar Association
- Taxation and Business Law Sections
Representative Presentations & Publications
Author Or Co-Author:
- S Corporations: Federal Taxation, West-Thomson Reuters (supplemented semi-annually) (1400 pages)
- Significant Issues May Remain for S Corporation Partners Despite IRS's Newest Ruling, 81 Journal of Taxation 132
- Final Basis and Distribution Regulations Provide Additional Guidance for S Corporations, 80 Journal of Taxation 226
- Should S Elections Be Revoked Because of the New Individual Tax Rates Under The Revenue Reconciliation Act of 1993, 80 Journal of Taxation 14
- Proposed Regulations on S Corporation Basis Adjustments Increase Planning Opportunities, 77 Journal of Taxation 204
- Proposed Regulations Provide Some Flexibility to S Corporations in Earnings Distributions, 77 Journal of Taxation 132
- The "Kinder and Gentler" One-Class-of-Stock Rules of Subchapter S, 53 Tax Notes 713
- Sales of Partnership Interests under Section 1375: An Entity or Aggregate Approach? 2 Journal of S Corporation Taxation 209
- S Corporations May Face Retroactive Terminations Under Proposed Single-Class-of-Stock Regulations, 74 Journal of Taxation 24
- Consequences of Using S Corporations as Partners, 72 Journal of Taxation 324
- Partnership Incorporations and the S Election, 47 Tax Notes 719
- How the Passive Investment Income Tax Affects Passive Losses and Investment Interest, 72 Journal of Taxation 4
- Planning for Non-cash Executive Compensation in S Corporations, 69 Journal of Taxation 388
- The Qualified Subchapter S Trust Election Rules Updated, 2 S Corporations, The Journal of Tax, Legal and Business Strategies 31
- Coping With the Qualified Subchapter S Trust Election Rules 1 S Corporations, The Journal of Tax, Legal and Business Strategies 31
- Shareholder Agreements and the Single Class of Stock Requirement of Subchapter S, 68 Journal of Taxation 238
- Depletion Problems for S Corporations and Partnerships, 68 Journal of Taxation 176
- An Analytic Comparison of Partnerships and Subchapter S Corporations as Vehicles for Leveraged Investments, 59 Journal of Taxation 142
Speaker At Various Tax Conferences, Including Conferences Sponsored By:
- University of Alabama
- University of Texas
- University of Virginia
- Arizona State University
- ABA Section of Taxation
- ABA Section of Business Law
- State Bar of Arizona
- State Bar of Texas
- National Institute of Tax Professionals
Professional Recognition & Awards
- Arizona's Finest Lawyers (2011)
Other Professional Experience
- Journal of Limited Liability Companies, Co-Editor-in-Chief (1994-1998)
- Journal of S Corporation Taxation, Editorial Board, Member (1994-1998)
- The Journal of Tax, Legal and Business Strategies, Editorial Board, S Corporations, Member (1988-1992)
