Biography

Mark Kmiecik is a corporate attorney in the Milwaukee office of Davis|Kuelthau where he advises clients on international, federal, state, and local tax matters, as well as represents clients in the areas of estate planning, probate and trust administration, business succession planning, marital property, and tax planning. He works with individuals, couples, business owners and other professionals to accomplish their objectives while minimizing tax burdens and reducing financial risk. His practice includes planning for unique assets, international considerations, and beneficiaries with special needs. He also works with nonprofit organizations on tax and governance issues.

Mark offers more than 15 years of experience guiding clients through the difficult process of audits, administrative appeals, and litigation. His clients have cases before the Court of Appeals for the Seventh Circuit, various IRS appeals officers, and in the U.S. Tax Court. He takes the time to understand his clients and keep them informed so that any decisions are appropriate to their unique circumstances.

Mark also counsels clients forming, buying, selling, or dividing their businesses. He guides companies through the federal and state tax consequences of transactions and devises avenues to minimize the impact of taxation by multiple authorities. As businesses expand their geographic reach through physical locations or online forums, they potentially fall within the ambit of many tax authorities. Mark is a valuable resource for clients navigating multijurisdictional taxation; whether crossing state lines or international boundaries.

Mark has written and lectured on legal topics relating primarily to federal and state taxation, and estate planning. He has presented to members of WICPA, ICPAS, the Chicago Tax Club, and the Chicago Estate Planning Council as well as published in the Journal of Accountancy and InsideTrack, a newsletter of the State Bar of Wisconsin.

He earned his J.D. in 1991 from DePaul University College of Law, his LL.M in Taxation for the Northwestern University School of Law in 2008, and his B.S. in Finance from Northern Illinois University in 1991. He is admitted to the bars of the States of Wisconsin and Illinois, as well as the Northern District of the State of Illinois.

Representative Services:

• Audits, Administrative Appeals, Hearings and Trials of Federal, State, and Local Tax Matters
• Tax Free Reorganizations and Divisions
• Self-Employment Income from LLC, Partnerships, and S Corporations
• Formation and Operation of IC-DISC
• Unrelated Business Income Tax
• Real Estate Transfer Taxes
• Sales and Use Taxes
• Formation and Qualification of Tax Exempt Entities
• State and Local Nexus and Qualification to Do Business
• Valuation of Businesses and Charitable Contributions
• Property Taxes
• Sourcing of Income Under Federal Law
• State Residency
• State Tax Matters in States Including Wisconsin, Illinois, Florida, and Nevada.
• Classification of Employees and Independent Contractors

Notable Representations

Estate Plans Structured estate plans to meet the specific business, family and financial needs and circumstances of various clients.

Wills and Trusts Prepared wills and trust agreements, including revocable and irrevocable trusts, life insurance trusts, grantor retained annuity trusts, charitable remainder trusts, charitable lead trusts, and private foundations (both trusts and corporations).

Marital Property Agreements Negotiated and drafted various types of marital property agreements for clients.

Fiduciaries Represented fiduciaries and beneficiaries in complex estate, trust and tax disputes

Leadership

Professional Activities

Admitted, United States District Court for the Northern District of Illinois

Member, Wisconsin State Bar

Member, Illinois State Bar

Registered Title Agent with First American Title and Stewart Title