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Business and Tax Attorney Peter Randolph Among Presenters at ABA 2025 May Tax Meeting

Posted May 27, 2025 at 1:30 PM

Business & Tax, MM&C Happenings, News & Events

The 2025 American Bar Association May Tax Meeting was held earlier this month in Washington, DC, bringing together policymakers, government officials and tax practitioners to discuss timely tax-related matters. The event convenes attorneys interested in all aspects of tax law, covering federal, state and local issues and policies. It offers high-level discussions and CLE programs focused on the latest developments in tax law. 

Miller, Miller & Canby business and tax attorney Peter Randolph joined several other attorneys on a panel titled, “Advanced Considerations for Selling Closely Held Businesses.” The panel explored a number of issues that often arise at the exit stage of a business, including:

  1. Whether the owners’ stock meets the requirements of Qualified Small Business Stock (QSBS) in the sale of a C Corporation
  2. Mixing bowl transactions and dealing with basis and other anti-abuse rules in sales of partnership interests
  3. F-Reorganizations in sales involving S Corporation targets
  4. Hot assets rules addressing the recharacterization of gain or loss on the sale or exchange of a partnership interest preventing the conversion of ordinary income into capital gain

For information on upcoming events, visit this link.

Peter Randolph is a Principal in Miller, Miller & Canby’s Business and Tax practice group. His multijurisdictional practice is focused on taxation, business, and probate and trust administration. With nearly two decades of comprehensive experience, Peter provides in-depth knowledge and expertise to craft effective strategies tailored to each client’s individual needs. Peter advises small businesses on partnership and corporate taxation, corporate governance, buy-sell agreements, reclassification, restructuring and succession planning. He advises entrepreneurs and startups on business and taxation issues. He may be reached at pdrandolph@mmcanby.com or (301) 762-5212.

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