Martin advises businesses and their owners on U.S. federal income tax matters, with an emphasis on corporations and shareholders, mergers, acquisitions, divestitures, distributions, reorganizations, restructurings, tax attribute computations and limitations, and the consolidated return regulations.
Martin also provides strategic buyers and private equity investors with U.S. tax due diligence and tax structuring services in connection with acquisition and divestiture transactions.
Industries Served:
- Energy and Oilfield Services
- Health Care
- International Business
- Manufacturing and Distribution
- Technology
- Private Equity
- Professional Services
- Real Estate
- Hospitality and Entertainment
- Sports
Designations:
JD, Juris Doctorate
Experience:
Pannell Kerr Forster of Texas, P.C., Houston, TX
Director, August 2016 – Present
Ernst & Young, Houston, TX
Senior Manager, Transaction Tax and Capital Markets
KPMG, Houston, TX
Senior Manager, M&A Tax practice
Education:
Albany Law School of Union University, Albany, NY
Juris Doctor, Tax Concentration
Franklin Pierce College, Rindge, NH
Bachelor of Science - Accounting
Professional Achievements:
Speaking Engagements:
- "Federal Tax Reform Act Update" - Pannell Kerr Forster of Texas, P.C., February 2018
- "Limitations on Net Operating Losses and Other Tax Attributes" - Bloomberg BNA – U.S. Taxation of Mergers & Acquisitions Houston, December 2015; December 2014; December 2013; San Francisco, May 2015
- "US Tax Considerations in a Distressed Oil & Gas Market" - EY – Oil & Gas Tax Conference, Houston, September 2015
- "Consolidated Return Considerations in M&A Transactions" - Tax Executives Institute – Current Issues in Consolidated Returns, Houston, February 2015
- "Consolidated Return Issues in Acquisitions and Dispositions" - Bloomberg BNA – U.S. Taxation of Mergers & Acquisitions, Houston, December 2014; December 2013
- "Taxable Acquisitions and Tax Attribute Carryovers" - KPMG LLP – Tax Business School Tax Skills Seminars and Tax Management Seminars Orlando and Chicago, semi-annually for years 2006 – 2010
Publications:
- "Opportunity zone program gets new, much-needed guidance for investors" - Leading Edge Digital Magazine, November 2019
- "Opportunity zone program gets new, much-needed guidance for investors" - Houston Business Journal, September 2019
- “Top 10 FAQs on new Opportunity Zone program” – Houston Business Journal, 2018
- “Investing in Houston’s ‘Opportunity Zones’ provides big tax savings” – Houston Business Journal, 2018
- “Contributing author on “Bankruptcy and Insolvency Taxation” – Grant W. Newton and Robert Liquerman, Fourth Edition, 2012
- Co-authored “338 Approach Provides BIG (and BIL) Benefits” – Journal of Corporate Taxation, 2011
What do you like best about helping clients?
Clients often come to us with questions, issues and problems--anything from buying or selling a business to declaring bankruptcy and losing ownership of a business they've operated for many years. Clients come to us, because they need help with these matters. For me, knowing that I've helped a client in their time of need, whether it be great or small, makes me feel good and gives me a sense of great satisfaction. It makes my work meaningful.
What energizes you about your job?
My energy while at work comes from two sources: helping clients resolve their issues and problems; and coaching and developing our younger people.
What energizes you about working at PKF Texas?
My discussions with J. Del Walker about the Joyful Path.
Where are you from?
Up north--I was born in Hamilton, New York.
What do you do in your spare time?
Spend time with my son, watching Astros games, hitting and fielding grounders, talking about the weather, playing chess, going to Dave & Busters...
What's your favorite season?
Fall
What's your favorite sport to follow?
Football and baseball
Do you own any pets?
Not yet, but I'm working on getting a dog.
Favorite color(s)
Black and orange
What kind of music do you like?
Right now I'm listening to the Glenn Miller Orchestra.
What is your favorite book/author? Or What are you reading right now?
Currently reading: Killing the Rising Sun by Bill O'Reilly; Discipline Equals Freedom - A Field Manual by Jocko Willink; and Principles: Life and Work by Ray Dalio.
What's your favorite vacation destination?
Coastal Maine
Favorite movie?
The Sands of Iwo Jima, Full Metal Jacket, Goodfellas
Who was/is the most influential person in your life?
General George Washington and James J. Dixon
