Lindquist & Vennum - Professionals

Kevin provides tax planning advice to partnerships, limited liability companies and corporations. He advises clients on the use of pass-through entities, mergers and acquisitions, structured investments, debt instruments, derivatives and restructurings including workouts and bankruptcy tax planning.

In his Mergers & Acquisitions Practice, Kevin counsels clients on structuring complex joint ventures, both taxable and tax-free stock and asset acquisitions, distressed M&A, dispositions, post-acquisition restructurings, incorporation transactions as well as liquidating and non-liquidating distributions.

Kevin works with strategic investors, private equity groups, hedge funds, trading firms and financial institutions to structure investments in the most tax-efficient manner. He also represents clients in tax controversy matters and the private letter ruling process.

From 2000 to 2005, Kevin was a senior manager in the national M&A tax practice of a Big Four accounting firm. In this role his responsibilities included providing firm-wide consultation regarding mergers, acquisitions, spin-offs, corporate workouts and restructurings. Kevin advised clients on a wide range of transaction financing issues including hedging and structured financial instruments.

Kevin is both an active teacher and speaker on the subject of federal tax issues. He taught Business Entity Taxation at William Mitchell College of Law as an adjunct faculty member, as well as Taxation of Financial Instruments at the University of Minnesota, Carlson School of Management.

In 2011, Kevin was appointed to the American Institute of Certified Public Accountants Corporations & Shareholders Taxation Technical Resource Panel.

Representative Experience

Represented private investment fund in roll-up acquisition transactions of multiple target companies in the industrial building industry
Represented private investment fund in structuring the sale of a portfolio company using a partnership leveraged buy-out structure
Represented a financially distressed closely held electronics manufacturer in a debt restructuring
Represented a private investment fund negotiate the terms of convertible debt instrument
Represented family office with managing tax issues and opportunities with multiple private investment funds
Represented private equity fund in negotiating the terms and evaluating the tax aspects of the financial restructurings of various portfolio companies
Represented public regulated investment companies in evaluating the tax risks and opportunities of various investment options
Represented furniture retailer in tax controversy matter with Internal Revenue Service
Represented mid-size construction company with tax planning for joint venture investments, uniform capitalization rules, and renewable energy credits
Represented real estate management and investment firm with fund formation, special allocation issues, and debt restructurings
Represented closely held mining company in designing a transaction to hedge an appreciated minority investment in a NYSE public company
Represented a private investment fund in negotiating the terms and evaluating the tax aspects of issuing preferred equity interests
Represented private equity fund in negotiating and evaluating the tax aspects of investing in portfolio company debt
Represented a private equity fund in negotiating the terms and evaluating the tax aspects of investing in portfolio company convertible preferred equity interests
Represented an S corporation in a tax-free spin-off transaction
Represented publicly-held bank with hedging transactions

Certification

Certified Public Accountant (Minnesota)

Publications

Earnings and Profits Computation Practice Guide, co-author, American Institute of Certified Public Accountants, 2012
Tax and Estate Planning with Real Estate, Partnerships and LLCs, co-author, CCH Inc., 2012

Presentations

“Hedges, Swaps, Collars and Caps: A Primer on the Wonderful World of Interest Rate Protection Devices Required by Lenders,” Minnesota State Bar Association, Business Law Institute, May 2011
“Equity Compensation in a Pass-Through World,” Minnesota State Bar Association, Business Law Institute, May 2011
“Advanced Tax Strategies for LLC and Partnership Transactions,” American Institute of Certified Public Accountants, CPE Seminar, August 2010
“The New Paid Preparer Tax Penalties--Update,” Minnesota Society of Certified Public Accountants, CLE Webinar, January 2009
“The New Paid Preparer Tax Penalties,” Minnesota State Bar Association, Probate and Trust Tax Conference, June 2008
“Building Blocks of Hedge Fund Taxation,” American Bar Association Section of Taxation, CLE Seminar, September 2006
“The New Consolidated Return Cancellation of Debt (COD) Regulations,” American Bar Association, Mid-Year Tax Conference, January 2004
“Tax Issues and Opportunities in Bankruptcy, Workouts and Restructurings,” Association of Insolvency and Restructuring Advisors, Bankruptcy Tax Conference, July 2002

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Kevin W. Kaiser