PeopleBahar A. Schippel
Bahar A. Schippel

Bahar A. Schippel

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PeopleBahar A. Schippel

  • 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)

  • American Bar Association
    • Section of Taxation
      • Tax Section Council, Past Vice Chair (Pro Bono and Outreach)
      • Committee on Partnerships and LLCs, Past Chair
        • Subcommittee on LLCs and LLPs, Past Chair
    • National Conference of Lawyers and CPAs
  • American College of Tax Counsel, Regent
  • American Bar Foundation, Fellow
  • State Bar of Arizona
    • Tax Law Advisory Commission, Past Chair
    • Tax Law Executive Council, Past Chair
  • Blomberg BNA Real Estate Advisory Board
  • University of Chicago Law School Federal Tax Conference, Planning Committee
  • Journal of Passthrough Entities, Authors' Panel
  • Arizona Federal Tax Institute Conference Committee
  • Wolters Kluwer Legal Tax Advisory Board

  • Boilerplate Tax Distribution Provisions Can Get You Into Hot Water,” Presenter, American Bar Association Webinar (September 11, 2019)
  • "Beware of Audit Regime Push-Out Adjustments, Practitioners Warn," Quoted, TaxNotes (August 20, 2019)
  • "How the Recent Guidance Issued Under the TCJA has Impacted Transactions," Presenter, 35th Annual Texas Federal Tax Institute, San Antonio, TX (June 2019)
  • "Advanced Topics in Joint Venture Formations," Presenter, Practising Law Institute, San Francisco, CA (June 2019)
  • “New Partnership Audit Rules,” Presenter, Practising Law Institute, New York, NY; Chicago, IL; San Francisco, CA (May-June 2018, 2019)
  • "IRS in the News," Presenter, Corporate Counsel Forum, Tucson, AZ (March 2019)
  • “Section 199A and Partnerships,” Presenter, USC Gould School of Law, Los Angeles, CA (January 2019)
  • “How the Recent Guidance Issued Under the 2017 Tax Act Has Impacted Transactions,” Presenter, ABA, Midyear Meeting, New Orleans, LA (January 2019)
  • “Partners’ Compensatory Income: We may be lost but we’re making really good time,” Moderator, 70th Annual Federal Tax Conference, University of Chicago Law School, Chicago, IL (November 2018)
  • “Crafting and Drafting Partnership Agreement Income Allocations and Other Tax Provisions: Targets, Layer Cakes, Special Allocations and More,” Presenter, NYU 77th Institute on Federal Taxation, San Diego, CA (November 2018)
  • “Ethical Issues Regarding the Partnership Representative,” Panelist, ABA, Joint Fall CLE, Atlanta, GA (October 2018)
  • "Creative Tax Planning for Real Estate and Partnership Transactions 2018," Presenter, American Law Institute ALI CLE, Chicago, IL (September 27, 2018)
  • "Audit Rules Could Lead to Partner Infighting," Quoted, Tax Analysis 2018 (May 7, 2018)
  • “Negotiating the Purchase/Sale/Admission/Redemption of a Partnership Interest,” Presenter, Practising Law Institute, Chicago, IL (May 2018)
  • "To Be or Not to Be a C Corporation," Journal of Passthrough Entities (March-April 2018)
  • "The Tax Cuts and Jobs Act of 2017," Quoted, In Business Magazine (March 2018)
  • "Tax Cuts & Jobs Act (TCJA)," Seminar, Phoenix, AZ (February 2018)
  • "Preferred Equity Real Estate Investments," ABA Midyear Meeting, San Diego, CA (February 2018)
  • "Tax Distributions Panel Spotlights," ABA Midyear Meeting, San Diego, CA (February 2018)
  • "Workouts and Debt Restructuring," Practising Law Institute, Annual Real Estate Tax Forum, New York, NY (2009-2016, 2018)
  • "New IRS Partnership Audit Rules Impact Partners and Partnerships," Tucson Tax Study Group, Tucson, AZ (December 2017)
  • "Congress, This is Why We Can’t Have Nice Things! Drafting Considerations For the New Centralized Partnership Audit Regime," Journal of Passthrough Entities (November-December 2017)
  • "Partners' Compensatory Income: We May be Lost but We’re Making Really Good Time," Moderator, The University of Chicago Law School, 70th Annual Federal Tax Conference (November 2017)
  • "Allocations and Substantial Economic Effect," 2017 LLC Institute, Arlington, VA (November 2017)
  • "2017 Tax Reform Proposals," 2017 LLC Institute, Arlington, VA (November 2017)
  • "Partnership Tax: The Latest from Washington," Philadelphia Tax Conference, Philadelphia, PA (November 2017)
  • "Tax Bill's Passthrough Business Income Rules Raise Concerns," Quoted, Tax Notes® (November 7, 2017)
  • "Self-Employment Taxes of "Limited Partners" – Two New Cases Interpreting the Definition of Limited Partners," Journal of Passthrough Entities (September-October 2017)
  • "Boiler Plate Tax Distribution Provisions Can Get You Into Hot Water," Presenter, 17th Annual Oregon Tax Institute, Portland, OR (June 2017)
  • "Compensatory Interests and Other Arrangements Including Options and Phantom Equity," Presenter, Practising Law Institute Seminar on Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances, New York, NY; San Francisco, CA (2017)
  • "Fee Waiver Proposed Regulations and Catch-up Allocations," Journal of Passthrough Entities (November-December 2016)
  • "Structuring Partnership Equity Based Compensation, Including the New Disguised Fee and Partner/Employee Dual Status Regulations," NYU 75th Institute on Federal Taxation, San Diego, CA; New York, NY (Fall 2016)
  • "Proposed Regulations under Section 707(a)(2) Relating to Fee Waivers and Similar Transactions," Portland Tax Forum, Portland, OR (June 2016)
  • "Partnership-to-Partner (Non?-)Attribution: Is There a ‘Theory of Everything’?," ABA Section of Taxation, May Meeting, Washington, DC (May 2016)
  • "Compensatory Interests and Other Arrangements Including Options and Phantom Equity," Practising Law Institute Seminar on Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances, Chicago, IL; New York, NY; San Francisco, CA (2016)
  • "Incorporating a Partnership to Take Advantage of the Qualified Small Business Stock Rules," Journal of Passthrough Entities (March-April 2016)
  • "Boilerplate Tax Distribution Provisions Can Get You Into Hot Water," Bloomberg BNA Tax Management Real Estate Journal Volume 32, 2, page 46, (February 3, 2016)
  • "Partnerships: The Fundamentals," ABA, Midyear Meeting, Los Angeles, CA (January 2016)
  • "Partnership Equity Compensation – Crescent Holdings and Related Issues," The University of Texas School of Law, 63rd Annual Taxation Conference, Austin, TX (December 2015)
  • "Is Debt Really Different in a Partnership?," Moderator, The University of Chicago Law School, 68th Annual Federal Tax Conference, Chicago, IL (November 2015)
  • "Partnership Workout Issues That Give Us a Workout," 15th Annual Oregon Tax Institute, Portland, OR (June 2015)
  • "Creative Tax Planning for Real Estate Transactions," The American Law Institute Continuing Legal Education, Chicago, IL (April 2015)
  • "Court Applies Aggregate Theory to Sale of an Interest in a Partnership Holding Hot Assets, and Further Allows Taxation of Gain in a Year Subsequent to the Year of Sale Under an Accounting Method Change Theory," Journal of Passthrough Entities (March-April 2015)
  • "Multi-Cultural and Multi-Generational Issues in Law Firms," Panelist, Law Practice Today (March 2015)
  • "Partnership and LLC Compensatory and Noncompensatory Interests Including Options," Practising Law Institute Seminar on Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances, Chicago, IL; New York, NY; San Francisco, CA (2007-2015)
  • "No Section 165 Loss for Taxpayers’ Investment in a Partnership Solely for Charitable Contribution Deductions," Journal of Passthrough Entities (November-December 2014)
  • "Is Debt Really Different In a Partnership?," Panelist, The University of Chicago Law School, 67th Annual Federal Tax Conference (November 2014)
  • "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)
  • "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,” Practising 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)
     

  • Women of Achievement, In Business Magazine (2019)
  • Gold 'n Gavel Star for 1996, ASU Sandra Day O'Connor College of Law (2017)
  • Outstanding Alumna: Class of 1996, Sandra Day O’Connor College of Law (2011)
  • Forty-Under-40, Phoenix Business Journal (2009)
  • John S. Nolan Fellow, ABA Section of Taxation (2006-2007)
  • The Best Lawyers in America®, Tax Law (2010-2020)
  • Southwest Super Lawyers®, Tax (2010-2011, 2013-2014)
  • 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)

  • Friends of Public Radio Arizona, Board of Directors
  • Arizona Foundation for Women, Former Board of Directors
  • Arizona Opera, Former Board of Trustees
  • 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

  • Farsi

  • Arizona

  • Supreme Court of Arizona
  • United States Supreme Court
  • United States Tax Court