Jon has experience in the tech industry, particularly in software and the taxation of intellectual property rights. Individuals receiving settlement payments for intellectual property rights, including but not limited to patent litigation, may be able to qualify for the preferential tax rate for long-term capital gain.
Jon’s experience in this area includes:
- Sales and acquisitions of software companies.
- Represented creditors in tax aspects of exchange of debt for equity in an education software company.
- Advised owners of patents in tax treatment of settlement payment received in IP litigation (capital gain vs. royalty).
- Advised owners of patents on withholding tax issues and capital gain treatment for IP rights in IP litigation settlement.