Tax Section

Tax Section

TAX Summer Meeting

Save the Date! NYSBA Tax Section Summer Meeting — June 12–14, 2026
Join us for the 2026 Tax Section Summer Meeting at the Hilton Arlington Rosslyn the Key in Arlington, VA. This Hilton is a brand new hotel with a great location (walkable to Georgetown), great views of the Potomac River, and great amenities.

Book Your Room Today

The weekend kicks off Friday evening with an offsite welcome reception — a great chance to reconnect with colleagues. On Saturday, enjoy a half-day CLE program featuring timely tax topics, followed later in the afternoon by an opportunity to tour a specific DC site (still under development) or to explore Northern Virginia and Washington, D.C. on your own. We’ll gather again Saturday evening for a relaxing group dinner. The meeting concludes Sunday morning with a final CLE panel to round out your credits and insights.

Learn more about the Tax Section’s committees

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WHO WE ARE

We encourage you to get more involved with the New York State Bar Association Tax Section, which was founded in 1949.

The Executive Committee of the Tax Section is composed of four officers, at least 40 co-chairs of more than 20 separate tax committees, 20 At-Large members, and many former Section chairs. The Executive Committee oversees the activities of the tax committees. Any member of the Tax Section is eligible to join the tax committees. If you are interested in joining a committee, please visit your personal NYSBA Membership page or https://nysba.org/membership/

SECTION BENEFITS

Tax law is complex, uncertain and evolves with extraordinary rapidity.

By joining the Tax Section you’ll stay up to date in this constantly changing legal area. Enjoy online access to the tax reports server and the tax reports announcements. Become part of the working group as the Tax Section regularly analyzes issues at the federal, state and city levels. Membership in NYSBA’s Tax Section provides numerous opportunities for you to help research tax policy problems that affect your daily practice. Gain a broader perspective through committee involvement and help influence the law.

The Tax Section engages in many activities, including holding semi-annual meetings and sponsoring ad hoc conferences. Our primary function, however, is to comment on proposed legislation and proposed regulatory guidance at the federal, state and local levels. We usually do this in the form of written reports.

SECTION CONTENT

Although the Tax Section first began to prepare these reports shortly after its formation, it did not begin to number them until 1972. Since then, we have submitted almost 1,500 reports. To obtain a report pre-1986 please contact Kate Tortora at ktortora@nysba.org. Reports issued from 1986 to date are available on this website.

Most of our reports comment on proposed guidance or legislation related to corporate and partnership tax, international tax, the taxation of financial instruments, debt and equity securities, individual tax and capital markets transactions, and state and local tax matters.

GET MORE INVOLVED

To maintain our high standards in the years ahead, we ask you to become more involved in the Tax Section, to go beyond reading a few of our reports or attending a few of our conferences. Take the next step by joining one of our tax committees and seize the opportunity to participate in our working groups that prepare reports.

The Tax Section hosts events to provide law students and young tax lawyers the opportunity to meet with members of the Tax Section in a relaxed atmosphere to discuss career opportunities, what life as a tax partner at a law firm is really like, or just to mingle. For example, “Under 10,” for attorneys who graduated from law school less than 10 years ago, holds presentations and events focusing on tax lawyers with less experience.

Mission Statement

The purpose of this Section shall be to bring together tax attorneys for the furtherance of the public interest in a fair and equitable tax system and for their mutual interest such members of the New York State Bar Association as are professionally concerned with the development of sound tax policy and administration; to further the education of the Bar and public in tax matters; to disseminate information relating to taxation; to study the existing tax laws and their administration and pending tax legislation and regulations and to report thereon to the Association, and when appropriate, to the Bar, to the public, and to federal, state and municipal authorities; subject to the limitations, if any, imposed pursuant to Article XIII C of the Bylaws of the New York State Bar Association by the Executive Committee of the Association or the House of Delegates, to support, promote and initiate desirable tax reforms, and to oppose changes in the tax laws and administration which would not be in the public interest; and to study the relationship between the tax laws of this country and other countries and to make recommendations for the improved integration of such laws.

CONTACT US:

Contact the Tax Section Liaison

To learn more about this Section, please contact Kate France
kfrance@nysba.org
(518) 487-5580

Please do not contact the Section liaison with a request for legal advice or an attorney referral. You can instead visit our ‘Public Resources’ or ‘Lawyer Referral Service’ page for this type of request.

Lawrence M. Garrett

Client Serving Contractor
Mergers and Acquisitions

Larry is a member of the National Transaction Tax Group of the International Tax and Transaction Services service line. He has 40 years of experience in transactional tax planning. Larry’s responsibilities include providing consultation, advice, and transactional planning on a firm-wide basis to clients, including financial and strategic buyers and sellers, regarding mergers, acquisitions, dispositions, spin-offs, corporate restructurings, financings, cross-border transactions, and consolidated return issues.

Prior to joining Ernst & Young, Larry was a Participating Principal in another major accounting firm. Before that, Larry was an associate at the Washington office of an international law firm. In both capacities, Larry focused on the domestic and international tax aspects of business transactions.

From March 1990 to October 1992, Larry served as an Attorney-Advisor and as Associate Tax Legislative Counsel at the U.S. Treasury Department, where he was responsible for developing and drafting regulations, revenue rulings, and briefing materials on a number of corporate and acquisition-related issues, including limitations on losses and credits following stock ownership changes and the treatment of discharge of indebtedness income.

Larry is currently Chair of the Tax Section, New York State Bar Association. He formerly was Co-Chair of the Committee on Spin-offs, the Committee on Corporations, the Committee on Consolidated Returns, the Committee on Reorganizations, and the Committee on Bankruptcy and Net Operating Losses. He also previously served as Chair of the Committee on Corporation Tax, Tax Section, District of Columbia Bar Association.

Larry graduated from Harvard College in 1982 and Harvard Law School in 1986. He is a member of the New York State and District of Columbia Bar Associations.

Online Community

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Bylaws

Tax Section Reports

Tax Section Committee

Tax Section Under Ten Club

View the bylaws

The purpose of Under 10 shall be to bring together for their mutual interest members of the Tax Section of the New York State Bar Association (the “Tax Section”) with less than ten years of legal experience. Under 10 shall serve as a source of professional development and networking and offer an environment for learning about current tax issues.