Barry E. Fink

Barry Fink is a seasoned trusts and estates and tax attorney, and he is one of the founding members of Glaser Weil. Barry also has extensive experience in mergers and acquisitions, transactional law and international law on a global scale.

Over the course of his career, Barry managed an exceptionally dynamic practice with a significant emphasis in negotiating and structuring international business transactions, particularly those involving multinational corporations.

His areas of focus include:

• Foreign and international business transactions
• Tax strategies and planning
• Tax litigation and appeals
• Mergers and acquisitions
• Trusts and estates administration
• Complex real estate transactions

Barry’s recent notable experience includes his representation of:

Taxation

• Numerous mergers, business combinations and divisive reorganizations, obtaining favorable tax rulings from the IRS.
• A landmark California case in its successful litigation that led to its holding of California tax on insurance premiums not being applicable to self-insurance reserves of major employers.
• Various Italian, French, Swiss, German, Japanese, Hong Kong-based and Caribbean companies in their negotiations and effectuations of merger and business combinations.
• Grocery stores, retailers and print advertisers in escheatment litigation in California.
• A major U.S. insurance company in its successful defense against assessment of the California Premium Tax.
• The largest U.S. gold coin (monetized bullion) company in its successful defense from assessment of the California Sales/Use Tax.

Corporate/Transactions

• A Nevada landowner in a gold and mining lease exploration and extraction lease worth more than $25 million.
• A News Corp. senior executive in negotiation of a multimillion-dollar contract.
• A large number of new car dealerships in acquisitions and sales, negotiations with manufacturers, and state regulatory issues.
• Major distributors of wines and spirits in California, Illinois and Georgia.
• An alcohol manufacturer of tequila in Mexico and rum in the Eastern Caribbean, whiskey in Canada and vodka in Poland.
• Two large regional CPA firms in their merger/acquisition by public companies.
• Major outdoor advertising companies in numerous mergers, acquisitions, exchanges and regulatory matters, regulation and use of mall advertising, airport and train terminal advertising, and electronic and digital outdoor display advertising.
• A major home video company in a major spin-off.
• A U.K. subsidiary of a major U.S. motion picture producer in its merger into a Swiss company in a tax-advantaged transaction.
• A Canadian manufacturer of lottery equipment in a matter including transactions, import issues and sanctions involving a Mexican lottery company.

Hospitality/Gaming/Sports

• Owners and operators of hotels and casinos in the acquisition, licensing, construction, operation, purchase and sale of properties in California, Mississippi, Nevada and foreign venues such as Australia, the Philippines, China and the United Kingdom.
• A major U.S. hotel chain in construction, flagging and operation of hotels in California.
• A historical landmark/hotel/resort property in Santa Fe, New Mexico, in its sale.
• An internet fantasy football website operator based in Canada in advising about U.S. law/compliance.
• A developer of California golf course properties in income tax and property tax controversies.

Environmental/Energy/Utilities

• A client in purchasing a beef slaughterhouse facility in Washington and negotiating a water rights agreement with Native American tribal landowners.
• Two regional oil companies in oil and gas operations in California.
• Clients operating natural gas transmission lines in Southern California.
• A manufacturer of solar energy panels and equipment.
• A manufacturer and operator of large commercial wind farms in California.

Litigation of Professional Liability Matters

• Two of the largest U.S. CPA firms in their successful defense in malpractice cases involving tax compliance services.
• Several major U.S. CPA firms in their successful defense in FASB/accounting standards malpractice cases.
• A client in negotiating an agreement to explore for and mine gold in the U.S. with a major mineral mining company.

Trusts/Estates

• Corporate trustees and major financial institutions in their successful defense in disputes with beneficiaries.
• A major corporate trustee in a suit by beneficiaries seeking $100 million in surcharge damages and other relief.

News

Thought Leadership

• “New IRS Partnership Audit Rules Coming Into Effect,” November 28, 2017
• “The Impact of President Trump’s Proposed Tax Reforms on Your Bottom Line,” January 20, 2017
• “The Benefits of California Benefit Corporations,” October 25, 2013
• “UPDATED: 2012 Estate Planning Opportunities – Will They Disappear in 2013?,” November 29, 2012

Awards and Recognition

Grahovac Award Recipient, Meritas, 2017

Named one of Los Angeles’ 100 Most Influential Attorneys by Los Angeles Magazine

The Best Lawyers in America^®, multiple years

Martindale-Hubbell AV Preeminent Peer Rated

Membership in the National Registry of Who’s Who

Related links

• Elected member, Society of Trust and Estate Practitioners (STEP)
• Life member, American Institute of Certified Public Accountants
• Former member, Cedars-Sinai Medical Center Board of Governors
• Former member, Board of Directors, MERITAS Law Firms Worldwide
• Former legal advisor, Los Angeles County Sheriff’s Department
• Former member, Board of Directors of the Southern California March of Dimes
• Former member, Visiting Committee of the University of Chicago Law School

Law Clerk, U.S. District Court for Northern District of Illinois