Attorney Steven Klein, Sher Garner Cahill Richter Klein & Hilbert, L.L.C., New Orleans, Louisiana

Steven Ira Klein
New Orleans, Louisiana

Member
phone	(504) 299-2105
fax	(504) 299-2305
email	sklein@shergarner.com
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Certification/Specialties:: Tax Attorney, Louisiana State Bar Association Specialization Board-Taxation, 1985

Bar Admissions:: Maryland, 1975; New Jersey, 1976; Louisiana, 1981; U.S. District Court Eastern District of Louisiana; U.S. District Court Middle District of Louisiana; U.S. District Court Western District of Louisiana; U.S. Court of Appeals 5th Circuit; U.S. Tax Court

Education:: New York University School of Law, New York, New York, 1980
LL.M. (Taxation); University of Maryland School of Law, Baltimore, Maryland
J.D.
Honors: Order of the Coif
Honors: Joseph Berstein Prize
Honors: With Honors
Law Review: University of Maryland Law Review, Notes and Comments Editor, 1973 - 1975; University of Maryland, College Park, Maryland, U.S., 1972
B.S.
Honors: With High Honors
Honors: Beta Alpha Psi
Honors: Beta Gamma Sigma
Major: Accounting

Published Works:: Klein, Monahan, Louisiana Limited Liability, Company-Forms and Practice Manual (Data Trace), 2d ed., 2001; Klein, Looney, Current Developments, Business Entities (Warren Gorham & Lamont), Vol.5, No.1, 2003; Klein, Looney, Current Developments, Business Entities (W, G & L), Vol. 4, No. 5, 2002; Klein, Looney, Current Developments, Business Entities (W, G & L), Vol. 4, No. 3, 2002; Klein, Looney, Current Developments, Business Entities (W, G & L), Vol. 4, No. 1, 2002; Klein, Looney, Current Developments, Business Entities (W, G & L), Vol. 3, No. 5, 2001; Klein, Looney, Current Developments, Business Entities (W, G &L), Vol. 3, No. 3, 2001; Klein, Looney, Current Developments, Business Entities (W, G & L), Vol. 3, No. 1, 2001; Klein, Looney, Current Developments, Business Entities (W, G & L), Vol. 2, No. 5, 2000; Klein, Proposed Regulations Expand LIFO Recapture but Fail to Address Technical Issues, Journal of S Corporation Taxation, Vol. 6, No. 2, 1994; Klein, Looney, Current Developments, Business Entities (W, G & L), Vol. 2, No. 3, 2000; Klein, Looney, Current Developments, Business Entities (W, G & L), Vol.2, No.1, 2000; Klein, Looney, Current Developments, Business Entities (W, G & L), Vol.1, No.5, 1999; Klein, Looney, Current Developments, Business Entities (W, G & L), Vol.1, No.3, 1999; Klein, Kulish, Looney, McNulty Current Developments, Business Entities (W, G & L), Vol.1, No.1, 1999

Representative Cases:: CSI Hydrostatic Testers, Inc. v. Commissioner, 103 TC 398 (Tax Court 1994); CSI Hydrostatic Testers, Inc. v. Commissioner, 63 F.3d 136 (5th Cir. 1995); Levy v. Commissioner, 91 TC 838 (Tax Court 1988); S & R Hotels v. Fitch, 634 So.2d 992 (La. Ct. App. 2d Cir. 1994)

Classes/Seminars Taught:: Adjunct Professor, Natural Resources Taxation, Tulane University, 1989 - 2000; The Jobs and Growth Tax Relief Reconciliation Act of 2003: Effects on S Corporation, American Bar Association.Tax Section meeting, S Corporations Committee, 2000; Coggins Automotive Corporation: Is LIFO Recapture a Dead Letter?, American Bar Association Tax Section Meeting, S Corporations Committee, 2003; Subchapter S Modernization Act of 2001, American Bar Association Tax Section Meeting, S Corporations Committee, 2002; Special Considerations in Taxable and Non-Taxable Acquisitions Involving S Corporations, American Bar Association Tax Section Meeting, S Corporations Committee, 2002; IRS Position on Back-to-Back Loans and Similar Financing Structures, S Corporation Election for Limited Partnerships and Changes in Tax Years Prior to S Corporation Elections, American Bar Association, Tax Section, S Corporations Committee, 2000; The Temporary Section 338 Regulations-Effects on S Corporations, American Bar Association Tax Section Meeting, S Corporations Committee, 2000; Current Topics-S Corporations, Louisiana State Bar Association Tax Section Meeting, 1999; Taxable Dispositions of S Corporations-Issues and Planning Techniques, Including Section 338 (h)(10) Elections, Taxable Pooling Transactions, Installment Sales Reporting, and Use of QSubs, American Bar Association Tax Section Meeting, S Corporations Committee, 1999; Tax Free Spin Offs by S Corporations-A Primer, American Bar Association Tax Section Meeting, S Corporations Committee, 1999; Federal Income Taxation of Qualified Subchapter S Subsidiaries and Single-Member LLCs, Including Their Use in Acquisitions, American Bar Association, Tax Section Meeting, S Corporations Committee, 1999; S Corporations-Current Developments, Tulane Tax Institute, 1998; Final Continuity of Interest Regulations-Special S Corporation Considerations, American Bar Association Tax Section Meeting, S Corporations Committee, 1998; Topical Issues under SBJPA and TRA '97-Relief for Inadvertant Invalid Elections and Late Elections, Self-Employment Tax Aspects of S Corporations vs. Partnerships and LLCs, and Miscellaneous Issue, American Bar Association Tax Section Meeting, S Corporations Committee, 1998; Using S Corporations in International Transactions, American Bar Association, Tax Section Meeting, S Corporations Committee, October 2000, 2000; S Corporations and International Transactions, American Bar Association Tax Section Meeting, Tax Section Programs, August,1997; Divorce of the S Corporation Shareholder- Effect of 1041 Transfers on Suspended Losses and Other Issues, American Bar Association Tax Section Meeting, S Corporations Committee, August 1997; Conducting International Activities Through Partnerships, LLCs and C Subsidiaries, American Bar Association Tax Section Meeting, S Corporations Committee, May 1997; Planning For S Corporations After the Small Business Job Protection Act of 1996, American Bar Association Tax Section Meeting, Tax Section Programs, January 1997

Honors and Awards:: Best Lawyers In America, Tax Law, 2008; Chambers USA: American Leading Business Lawyers, Tax Law, 2007; American College of Tax Counsel, Fellow; Chambers and Partners identified Mr. Klein as one of the leading business lawyers in Corporate Law/Mergers & Acquisition in its 2004 Chambers USA, Client's Guide.

Professional Associations and Memberships:: American Bar Association, S Corporations Committee, 2002 - 2004; Chairman; Louisiana State Bar Association, 1981 - 2003; Member; Business Entities (Warren Gorham & Lamont), Board of Advisors and Department Heads, 1999 - 2003; Journal of S Corporation Taxation (Warren Gorham & Lamont), Board of Advisors and Contributors, 1995 - 1999

Past Employment Positions:: Internal Revenue Service-District Counsel, Attorney, 1975 - 1980; McGlinchey Stafford, P.L.L.C., Member, 1981 - 1998

Fraternities/Sororities:: Zeta Beta Tau; Phi Sigma Delta

Birth Information:: 1949, Washington, District of Columbia, United States of America