Michael Kosnitzky

Partner
Miami
New York City

t: 305 357 8427
f: 305 357 8527

mkosnitzky@bsfllp.com

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Areas of Practice

Corporate

Tax

Education

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

Admissions

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, 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.

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 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.

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, and numerous other organizations, and is a monthly contributor to WORTH magazine.

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 is also a current 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