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Bradley Arant Boult Cummings, LLP

Stuart J. Frentz

Stuart J. Frentz

Retired Partner

Bradley Arant Boult Cummings, LLP
Alabama, U.S.A.

tel: 205.521.8216
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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
Blogs

Family Business Advocates
Bradley Arant Boult Cummings, LLP 

Bradley’s Family Business Advocates Blog is a resource for family business owners and advisors. All business owners must plan ahead, think strategically and manage risk in order for their businesses to thrive. Family business owners must also manage family dynamics in the business, build...

Patent 213
Bradley Arant Boult Cummings, LLP 

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...

Tennessee Appellate Review
Bradley Arant Boult Cummings, LLP 

A successful appeal depends on counsel’s substantive understanding of appellate rules, procedures, and strategies. The Tennessee Appellate Review blog is a resource for commentary and insights on the latest state and federal appellate news. Join the conversation as we analyze decisions from the...

The Law of Order
Bradley Arant Boult Cummings, LLP 

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...

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