Todd Ervin joined Bass, Berry & Sims in 2007 as a Member in the firm's Tax Practice Area. He provides corporate and partnership tax advice relating to mergers, acquisitions, financings, divestitures, distributions, joint ventures, contributions to and distributions from investment funds, mortgage-backed securities, REITs, REMICs and equity-based compensation. He has extensive expertise involving federal tax exemption issues associated with non-profit and for-profit joint ventures as well as in state and local tax planning and controversy matters.
His experience includes the following:
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Drafting and structuring partnership and limited liability company agreements, particularly those related to real estate ventures.
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Corporate acquisitions and dispositions involving domestic and foreign corporations.
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Advising foreign institutional investors placing substantial amounts of equity into joint ventures holding U.S. real estate and into private equity funds.
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Representing clients before the National Office of the Internal Revenue Service in obtaining private letter rulings and in IRS administrative proceedings including audits.
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Advising clients on the federal income tax issues associated with Internal Revenue Code Section 1031 transactions.
Todd regularly speaks to real estate professional groups regarding relevant tax issues, including the use of tenancy-in-common interests (TICs). He received both his B.S. with an emphasis in accounting and Master of Accountancy from the University of Tennessee. Todd is a certified public accountant. In 1998, Todd earned his J.D. from the University of Florida with high honors, and his LL.M. in taxation a year later, graduating first in his class. Prior to joining Bass, Berry & Sims, Todd was a Member at the Nashville firm of Boult, Cummings, Conners & Berry and prior to that, a Senior Tax Associate at KPMG. Todd is the author of "State Taxation of Financial Institutions: Will Physical Presence or Economic Presence Win the Day?," 19 Virginia Tax Review 3 (Winter 2000), an article addressing nexus standards.
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