name

Stuart Frentz

Retired Partner
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Bradley Arant Boult Cummings LLP

Alabama, USA
    Local Time: Monday 13:15

Practice Expertise

  • Tax
  • Emerging Growth Companies
  • Corporate Partnership and Real Estate Tax
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Areas of Practice

  • Corporate Partnership and Real Estate Tax
  • Emerging Growth Companies
  • Tax
  • Tax Controversy and Litigation

Profile

Stuart Frentz concentrated his practice on federal, state and local tax matters, including formation of business entities, business planning, preparing partnership and limited liability company agreements with special emphasis on structuring profits interests and complex allocation and distribution provisions in such agreements, mergers and acquisitions, federal consolidated returns, like-kind exchanges of real and personal property, conservation easements, tax aspects of financial restructuring and cancellation-of-indebtedness income, dealing with valuation issues, administrative appeals and audit representation before the IRS and obtaining private letter rulings.  

Stuart provided tax counsel in connection with many of the largest corporate transactions handled by the firm, including the reorganization of the holding company structure for Blount International, Inc. He advised banks, bank holding companies and other financial institutions with respect to tax aspects of acquisitions and furnished tax opinions for corporate clients engaging in acquisitive reorganizations.

Over the past 20 years, Stuart pursued a strong interest in the use of partnerships, limited liability companies, limited liability partnerships, joint ventures, S corporations and other passthrough tax entities to achieve tax and estate planning goals for clients. He drafted partnership agreements and LLC operating agreements for a wide variety of start-up businesses, existing concerns, and for family planning purposes. From 2008 to 2016, he wrote a series of columns on S corporations – “The S Corporation Corner” – for The Journal of Passthrough Entities. His columns included two in the form of dramatized narratives based on characters adapted from Charles Dickens’ A Christmas Carol and one featuring a dialectic between attorneys Harry Potter and Lord Voldemort on certain grantor trusts as S corporation shareholders; another column modelled tax considerations for starting up a fictional quantum computing venture; and his final column in 2016 channeled Jeane Dixon by predicting how partnership audit procedure regulations to be issued in the future might affect S corporations.

Bar Admissions

  • Alabama, 1986

Court Admissions
  • United States Tax Court

Education

  • Yale Law School, J.D., 1986
  • Spring Hill College, B.A., 1970, summa cum laude

Areas of Practice

  • Corporate Partnership and Real Estate Tax
  • Emerging Growth Companies
  • Tax
  • Tax Controversy and Litigation

Blogs

BuildSmart

Significant issues can arise during the three phases of the design and construction process. Effective planning, performance and completion are critical to the success of any construction project. So is informed counsel that addresses a variety of business issues, including mergers and acquisitions, environmental and regulatory compliance, labor and employment, and bankruptcy and tax matters. The Bradley Construction team has extensive industry knowledge and experience that allows us to...

Declassified

The Declassified blog offers commentary and insights on the latest class action suits, significant class action opinions, relevant changes to laws and rules, and important class action trends. Declassified covers topics ranging from significant Supreme Court and appellate court decisions regarding class certification requirements to proposed or enacted legislation, rules and regulations that impact class action litigation to key industry developments that may indirectly impact class action...

Patent 213

Patent law, like most things in life, is subject to change. Changes to patent laws not only impact investment in your existing IP, but directly shape strategies to protect your freedom to operate. The Patent 213 blog provides up-to-date, insightful analysis of the evolution in the written description and enablement requirements of 35 USC 112 and the subject matter eligibility requirements of 35 USC 101. The Patent 213 blog analyzes key decisions from the district courts and the Federal Circuit,...

The Law of Order

Bradley’s The Law of Order blog serves as a general parliamentary procedure resource, providing information about creation and revision of governing documents (constitutions, bylaws, or rules), application of Robert’s Rules of Order and other procedural authorities in a variety of contexts (such as nonprofits, political parties, homeowners associations, unions, churches, trade associations), and leadership of any type of organizational meeting. In an effort to make all things parliamentary more...

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