Bsfllp Description


Print this page

Michael Kosnitzky

New York

t: 305 357 8427
f: 305 357 8527
Download vCard

Areas of Practice


Health Care



University of Miami School of Law, J.D., magna cum laude, 1984; Wesley Alba Sturges Award; Graduated First In Class

University of Miami, B.B.A., magna cum laude, Accounting, 1979


Florida, New York, and District of Columbia

United States Tax Court

Michael Kosnitzky is partner in charge of Boies, Schiller & Flexner's Tax and Middle Market Practice Group resident in the firm's New York City and Miami offices. He is listed in the publication the Best Lawyers in America in Tax Law and Corporate Law, in Chambers USA as a leader in the field of Tax Law and in the Florida and New York-Metro editions of Super Lawyers in Tax.

Mr. Kosnitzky's practice includes representation of both domestic and foreign high net worth individuals and corporations, partnerships, limited liability companies, S corporations and real estate investment trusts. He has represented many national and international clients in both taxable and tax-free mergers and acquisitions, business combinations, equity and debt financing, corporate joint ventures and other strategic alliances. He is well known as an advisor to boards of directors on matters of public company and not-for-profit corporate governance, and is considered an expert in matters relating to corporate governance of tax, accounting and auditing issues. Mr. Kosnitzky has an extensive investment fund and foreign tax practice which includes tax issues involving CFCs, PFICs, ECI and USRPHCs. He is considered a leading expert in the areas of hotel, resort, gaming and cruise line taxation, S corporation taxation and generational real estate tax planning.

Mr. Kosnitzky is a former practicing certified public accountant with the national accounting firm of Ernst & Ernst (subsequently Ernst & Whinney), and is the immediate past Chair of the American Bar Association's National Conference of Lawyers and CPA's.  He is currently serving as Vice-Chair of both the Florida Bar Federal Tax Division’s International Tax of In-Bound Transactions Committee and the C-Corporations Committee. He is a member of the American Association of Attorney Certified Public Accountants, the American Institute of Certified Public Accountants, Florida Institute of Certified Public Accountants and the Wall Street Tax Association. He is a certified public accountant in Florida (retired) and New York. Mr. Kosnitzky is a member of the national organization of tax lawyers known as The Group. He has an established practice as an arbitrator of business related disputes and is a member of the Panel of Arbitrators of the American Arbitration Association and a Dispute Resolver for the American Health Lawyers Association.  He serves on the American Arbitration Association Healthcare Dispute Resolution Advisory Council and was a recent speaker at Bioethics Policy and Alternative Dispute Resolution in the Age of Obama Care, sponsored by the American Arbitration Association and the Benjamin N. Cardozo School of Law and was a speaker at the Dispute Resolution in Health Care Webinar Forum, Part III: Exercising Due Care - Specialized Areas in Drafting Agreements to Arbitrate Health Care Disputes sponsored by the American Health Lawyers Association.

Mr. Kosnitzky has authored numerous articles which have been published in national and local tax journals in the areas of tax straddles, the use of blocker corporations, hedge fund tax filing obligations, United States real estate investments by Russian residents, mergers and acquisitions, charitable donations of publicly traded and privately held stock, succession planning for family owned businesses, tax-exempt organizations, research and development credits, buying and selling corporate businesses, antenuptial agreements in Florida and consolidated tax returns. He has been a member of the Adjunct Tax Faculty at the University of Miami School of Law Graduate Tax Program and Mr. Kosnitzky also teaches International Taxation as an Adjunct Faculty member at Pericles Law School in Moscow. He is a frequent lecturer for the University of Miami, the Florida Institute of Certified Public Accountants, Morgan Stanley’s Wealth Management National Wealth Planning Directors, the Mortgage Bankers Association of New York, the American Arbitration Association and the American Health Lawyers Association, and numerous other organizations, and is a monthly contributor to WORTH magazine.  Mr. Kosnitzky is the co-author of two well-regarded tax treatises in the areas of S Corporations and Consolidated Tax Returns.

Mr. Kosnitzky is the former Chairman of both the University of Miami Jackson Memorial Hospital/Public Health Trust of Miami-Dade County, Florida and the Miami Parking System (a/k/a the Miami Parking Authority). He is a former member of the board of the Nova Southeastern University Shepard Broad Law Center. Mr. Kosnitzky is an active member of the Metro New York City Chapter of YPO, Young Presidents' Organization, and was formerly a member of both the Florida and Gateway Chapters of YPO, and is pro bono general counsel to the Florida Association of Nonprofit Organizations. Mr. Kosnitzky is a Founder and former Next Generation President of the Miami Jewish Home and Hospital for the Aged and is currently the Chairman of the Veterans Traumatic Brain Injury Center (VTBIC). Mr. Kosnitzky was a member of the New York Attorney General's Leadership Committee for Nonprofit Revitalization and a member of the Friars Club.

Formerly, Mr. Kosnitzky served as an Executive Committee member of the City of Miami Downtown Development Authority (1987-1990); board member of the City of Miami Beach Transportation and Parking Committee (1994-1996); co-chairperson of the Miami Beach Chamber of Commerce Parking and Transportation Committee (1994-1996); co-chairperson of the Greater Miami Chamber of Commerce, Small Business Retention Committee (1994-1997); board member of the Beacon Council (1996-1999); President and board member of the Epilepsy Foundation of South Florida (1995-2002); trustee of Temple Israel of Greater Miami (1991-1996); board member of the Miami Beach Jewish Community Center (1994-1996); board member of the Italian Film Festival (1995); board member of the Health Facilities Authority of the City of Miami Beach (2000-2003); and as pro bono general counsel to the City of Miami Centennial Committee (1994-1996).

Mr. Kosnitzky is a prior recipient of the Nancy Hughes Award given to the Miami community leader and policy maker of the year during Miami-Dade Days in Tallahassee; recipient of the Lawton Chiles Humanitarian Award from the Florida Association of Nonprofit Organizations; recipient of the Humanitarian of the Year Award from the Epilepsy Foundation of South Florida and an inductee to the Miami Dade College Hall of Fame. He also has received the South Florida Magazine/Price Waterhouse Up and Comers Award and a Leadership Award from the Association of African-American Clergy and Professionals. He is the recipient of an Outstanding Committee Award from the Florida Institute of Certified Public Accountants, and Distinguished Service Awards from the Greater Biscayne Boulevard Chamber of Commerce and City of Miami. He is a four time recipient of the Florida Institute of Certified Public Accountants Outstanding Lecturer Award. Mr. Kosnitzky has previously been listed in Leading Florida Attorneys in Mergers and Acquisitions.

Mr. Kosnitzky was previously a founding member of the Miami law firm of Zack Kosnitzky, P.A., and tax associate in the New York City office of Davis Polk & Wardwell.

Selected Professional Awards and Associations

Member, Wall Street Tax Association

Chairman, Veterans Traumatic Brain Injury Center (VTBIC)

Miami Dade College Alumni Hall of Fame Honoree (2010)

Member, Friars Club

Immediate past Chair, American Bar Association's National Conference of Lawyers and CPAs American Arbitration Association

Health Care Advisory Council


Commentary, Don't Try to Skirt Federal Real Estate Targeting Order, Daily Business Review (2016)

Author, The Chan Zuckerberg Initiative: LLC for Philanthropy, Estate Planning (2016)

Co-Author, The S Corporation:  Planning & Operation, Wolters Kluwer Law & Business formerly/Panel Publishers, Inc. (2013)

Co-Author, CCH Expert Treatise Library:  Taxation of Corporations Filing Consolidated Tax Returns, CCH Incorporated, (2013)

Related News

Fifty-three Attorneys Recognized as New York Metro Super Lawyers (October 10, 2016)

What the Proposed IRS Regulations Mean for Your Family (Worth)

3 Tips For Structuring A Reverse Morris Trust (Law360)

U.S. Gains Favor as Trust Jurisdiction for Nonresidents (Estate Planning)

Johnny Depp’s "Charitable" Divorce Settlement (Wealth &

Recent Estate And Gift Tax Changes Require Immediate Action (August 22, 2016)

Feds Expand Luxury Real Estate Sale Reporting Requirements (Daily Business Review)

Why the U.S. May Become the Trust Jurisdiction of Choice for Non-Residents (Worth)

Murky U.S. Incorporation Comes Under Scrutiny (The Wall Street Journal)

Prince died without a will, six siblings likely to share fortune (Reuters)

Is there ever a good reason for setting up a shell company? (Miami Hearld)

Prince's apparent lack of planning may cost his estate (CNBC)

Prince's estate: 6 key questions answered (USA Today)

Art Collectors Discover Irrevocable Trusts (The Wall Street Journal)

Mike Kosnitzky, Charles Miller Honored as Divorce, Trusts & Estates Trailblazers by The National Law Journal (March 22, 2016)

Tech industry cuts charitable donations (Financial Times)

Powerball: Who wants to be a billionaire? (CBS Evening News)

Jackpot for Wednesday's Powerball drawing climbs to $1.4 billion (01.11.2016)

Ready to win Powerball's $1.5 billion lottery? Here's what you could do with the money (Orange County Register)

The first things to do if you win the lottery (USA Today)

The First Things to Do If You Win the Powerball Jackpot (WBIR-NBC)

No Good Deed Goes Unpunished (Trust & Estates)

The Complexities of Modern Philanthropy and Naming Rights (Financial Times)

Financial Considerations for Collectors of Art, Antiques and the Esoteric (The New York Times)

Boies, Schiller & Flexner Attorneys Recognized as 2016 Florida’s Best Lawyers (November 13, 2015)

Boies, Schiller & Flexner Attorneys Recognized as New York-Metro Super Lawyers (October 2015)

IRS Interpretation Causes Reefer Madness (TAXES The Tax Magazine)

Worth Magazine Monthly Expert Column by BSF Partner Mike Kosnitzky (In The News)

Boies, Schiller & Flexner Attorneys Recognized as New York Metro Super Lawyers (October 19, 2014)

54 BSF Attorneys Recognized as Top Lawyers in 2013 Super Lawyers Magazine (2013 Super Lawyers)

BSF’s Corporate Group Advises Water Pik in Sale of Majority Stake (07.09.2013)

How Supreme Court’s PPL ruling will reduce transaction costs for US multinationals (In The News)

Powerball winner still hasn't stepped forward (In The News)

Net Investment Income Tax Regulations Affecting S Corporations (In the News)

'Blown B' Acquisitions of Foreign Targets by U.S. Public Companies (In the News)

The BSF Report: Spring 2013 (03.08.2013)

How the Supreme Court's Decision in the PPL Dispute could Infulence debate on US Territorial tax system (In the News)

Lottery Winner Jack Whittaker's Losing Ticket (In the News)

Six BSF Attorneys Named to New York's Peer-Reviewed "Best Lawyers" 2013 Edition (11.12.2012)

Issues in Drafting Arbitration Clauses for Healthcare Contracts (May - July 2012)

Michael Kosnitzky and Keith Blum Named DBR Dealmakers for $15 Million Deal for Steve Wynn (06.27.2012)

Head of BSF Tax Practice Mike Kosnitzky Comments on Supreme Court Tax Disputes (05.03.2012)

How to win a US tax dispute (May 3, 2012)

Behind Romney's Bain Retirement Deal (February 9, 2012)

Guide to Corporate Blockers (October 2011)

Chambers Ranks BSF in Antitrust, Litigation, International Arbitration and Tax (06.10.2011)

Eighteen BSF Attorneys Named 2011 Super Lawyers (Recognition)

BSF Represents Inkafarma in Sale to Interbank Group (Firm Newsletter Spring 2011)

BSF Advises on Merger Resulting in Largest Realtor Association in the U.S. (Firm Newsletter Spring 2011)

BSF Plays Integral Role in Merger Resulting in the Largest Realtor Association in United States (August 1, 2010)

BSF Assumes Lead Role in Emerging Legal Matters Arising from the Bernard Madoff Ponzi Scheme (In The News)

BSF Achieves National and Individual Recognition in Peer-Reviewed "Best Lawyers" Rankings (05.01.2010)

BSF Provides Legal Services and Expert Opinion on Matters Related to the Global Credit Crisis (In The News)

Sixteen BSF Attorneys Named 2010 New York Super Lawyers -- Metro Edition (2010 New York Super Lawyers -- Metro Edition)

Eleven BSF Attorneys Named 2010 Florida Super Lawyers (2010 Florida Super Lawyers)

Veterans’ Traumatic Brain Injury Center for Treatment and Education (Winter 2010)

Thirteen BSF Attorneys Named 2009 New York Super Lawyers -- Metro Edition (2009 New York Super Lawyers -- Metro Edition)

Ten BSF Attorneys Named 2009 Florida Super Lawyers (2009 Florida Super Lawyers)

Buyout, Hedge Funds Must Reorganize to Avoid Taxes, Lawyers Say (December 23, 2008)

BSF client, Maurice "Hank" Greenberg, featured in Fortune magazine cover story (issue date 10/13/08)

Firm Report: January 2008 (Vol. 3, Issue I) (01.22.2008)

Firm Report: July/August 2007 (Vol. 2, Issue II) (08.22.2007)

Firm Report: November 2006 (Vol. 1, Issue III (11.01.2006)

Firm Report: July 2006 (Vol. 1, Issue II) (07.01.2006)

The Uncertain Repeal of the Straddle Stock Exception (Tax Notes)

Seminars and Speaking Engagements

Best Practices in Structuring a Dynamic Real Estate Portfolio (2014)

BSF Senior Tax Partner Michael Kosnitzky on "Generational Real Estate" Panel (2013)

Dade County Bar Association Bench and Bar Conference (February 8, 2013)