Mr. Becker joined the firm in 1987 and focuses on state and federal transactional tax work associated with technology companies and venture funds. Mr. Becker’s tax practice includes all phases of formation and financing for emerging companies, including mergers and acquisitions, both non-taxable reorganizations and taxable transactions. His venture fund practice includes all aspects of fund formation (both as limited partnerships and limited liability companies), SBIC financing, and forming parallel and multiple fund structures. Mr. Becker’s practice also includes executive compensation work, encompassing founders agreements, Incentive Stock Options, Nonqualified Stock Options, section 83(b) elections, golden parachute taxes and the financings for employee stock acquisitions.
Mr. Becker also provides sales tax and property tax advice. His sales tax work includes minimizing sales tax exposure through statutory exemptions, use of electronic technology transfers, efficient transactional allocations and indirect asset transfers through entities. Mr. Becker’s property tax work involves both valuation issues and Proposition 13 change of ownership questions including complex corporate reorganizations, partnership restructurings and estate and trust transfers. His property tax work covers all types of properties, including industrial and manufacturing facilities, office buildings, hotels, shopping malls, golf courses, public utilities and undeveloped real estate.
Mr. Becker’s practice also includes federal and state tax controversy work. He has extensive experience representing taxpayers in audits, administrative appeals and tax litigation against, the IRS, the State of California and various cities and counties. He regularly appears before the Franchise Tax Board, the State Board of Equalization, local Assessment Appeals Boards and the California Courts. He was co-counsel in the Navistar sales tax case before the California Supreme Court.
J.D., University of Washington School of Law, 1987
cum laude
M.B.A., University of Washington, 1987
magna cum laude
B.A., Kansas State University, 1981
summa cum laude