Steve Battenberg | carlsonblack.com

Steve Battenberg | Partner

Tel: 608.888.1684

Steve focuses his practice in the areas of taxation and general corporate matters with a specific emphasis on nonprofit tax, partnership tax, and Section 1031 Tax Deferred Exchange transactions. He advises clients on federal, state, and local business and tax issues arising from a broad range of complex transactions involving:

Organization and assistance with business start-ups
Buying and selling businesses
Succession planning for businesses and real estate transactions (including tax-deferred 1031 exchanges and low-income housing tax credit deals)
Nonprofit compliance issues (assisting nonprofit clients with obtaining initial tax-exempt status, dealing with unrelated business income taxes and assisting in maintaining tax-exempt status).
Drafting initial partnership and operating agreements for Limited Liability Partnerships
Representing both buyers and sellers in sale of business transactions ranging in size from $100,000 to $100 million
Drafting applications and receiving tax-exempt status (501(c)(3) status) for numerous nonprofit corporations, including hospitals, schools, youth sports organizations, and supporting organizations
Representing developers and taxpayers in structuring tax-deferred exchanges under Section 1031, including build-to suit exchanges, reverse exchanges, and personal property exchanges
Drafting tax opinions on behalf of developers selling federal Low-Income Housing Tax Credits and federal Historic Preservation Tax Credits
Representing start-up businesses on choice-of-entity decisions and succession planning

Steve also has extensive experience representing nonprofit corporations of varying size, having worked closely with tax-exempt entities on organizational and tax compliance issues. He currently serves as general counsel to multiple trade associations and charitable organizations.

Practice Areas

Tax
Non-Profit Organizations
Property Tax
State and Local Tax
Tax Planning

Honors & Recognitions

The Best Lawyers in America®, Tax Law, 2009, 2017-2020

Professional Associations and Memberships

Past Chair, Wisconsin State Bar Tax Section
Chair, Pantheon Industries
Member, Wisconsin State Bar
Member, Washington State Bar
Member, American Bar Association (Section of Taxation)

Education

University of Washington, Master of Laws (LL.M.), 1998; Taxation
The University of Iowa College of Law, Juris Doctor (J.D.), 1996; Member, Iowa Law Review)
University of Wisconsin-Eau Claire, Bachelor of Arts (B.A.), 1990