Jones Walker Logo
  • Professionals
  • Services
  • News & Insights
  • Professionals
  • Services
  • News & Insights

  • Firm
  • Offices
  • Careers
  • Events
  • Contact

Jonathan R.
Katz

Position
Partner
Office
New Orleans

Jonathan Katz is a partner in the Tax Practice Group. He focuses on federal taxation, with a particular concentration on federal and state new markets tax credit and historic rehabilitation tax credit transactions.


In his tax credit practice, Jonathan represents institutional investors, project developers, lenders, community development entities (CDEs), and nonprofit organizations in connection with new markets tax credit, historic rehabilitation tax credit, and opportunity zone programs. He advises clients on projects that use a combination of various tax credits and other financing sources to fund industrial projects, operating businesses, mixed-use, commercial, and residential real estate developments, manufacturing facilities, and hotels. He also has significant experience financing public and quasi-public facilities with various state and federal tax incentives. Jonathan has represented investors, CDEs, and project developers in hundreds of federal and state new markets tax credit and historic rehabilitation tax credit transactions.

In addition to his tax credit practice, Jonathan’s federal tax practice includes estate planning, federal alcohol excise tax compliance, nonprofit formation and compliance, S corporation compliance, and business organizations.

In his estate planning practice, Jonathan routinely represents high-net-worth individuals and closely held companies in connection with complex estate planning transactions. He has particular experience in drafting and handling all facets of transactions involving multi-generational trusts, grantor trusts, defined value transfers, family investment companies, grantor retained annuity trusts (GRATs), and qualified personal residence trusts (QPRTs), among others.

Jonathan’s federal tax practice also extends to federal alcohol excise tax compliance, where he routinely represents multinational energy companies in connection with denatured and undentured ethanol transactions and related compliance with the Alcohol and Tobacco Tax and Trade Bureau (TTB). In that regard, he has assisted clients in connection with transactions concerning potential distilled spirits tax liabilities well in excess of $500 million.

Jonathan also routinely advises clients in connection with S corporation shareholder eligibility and compliance matters. He has in-depth experience advising S corporations and trusts regarding a trust's initial qualification and continued compliance as an eligible S corporation shareholder. Jonathan has handled a number of complex S corporation elections and related compliance, including the initial S corporation election and continued compliance for an S corporation with more than 150 shareholders, of which more than 50 were trusts.

Noteworthy

  • The Best Lawyers in America®, Tax Law (listed annually since 2013)
  • New Orleans's Best Lawyers (2013)
  • AV Preeminent® Peer Review Rating in Martindale-Hubbell

Publications

  • "Guidance Released for Opportunity Zone Program" Jones Walker LLP Tax Reform Client Alert Series, October 2018
  • "Treasury Department Designates Opportunity Zones for Louisiana and Hawaii" Jones Walker LLP Tax Reform Client Alert Series, May 2018
  • "Opportunity Zone FAQ Released" Jones Walker LLP Tax Reform Client Alert Series, April 2018
  • "Opportunity Zones Designated in 15 States and 3 Territories" Jones Walker LLP Tax Reform Client Alert Series, April 2018
  • "Nominate Louisiana Opportunity Zones" Jones Walker LLP Tax Reform Client Alert Series, March 2018
  • "Designation of Opportunity Zones" Jones Walker LLP Tax Reform Client Alert Series, February 2018
  • "Capital Gain Deferral and Reduction - Benefits of Investing in Opportunity Zones" Jones Walker LLP Tax Reform Client Alert Series, February 2018
  • "New Markets Tax Credit (NMTC) Allocations Announced" Jones Walker LLP Tax Client Alert, November 17, 2016
  • IRS Clarifies Income Inclusion Rules in Section 50(d)(5) for Partnerships and S Corporations, July 27, 2016
  • Jones Walker Attorneys Present "Advanced Sales and Use Tax in Louisiana", August 13, 2008
  • "Louisiana Supreme Court Addresses Further Processing Exclusion for Louisiana State and Local Sales/Use Taxes" Jones Walker LLP Tax (International, Federal, State & Local) EZine, January 2008
  • Louisiana Board of Tax Appeals Holds Plant Gas of Co-owners and Other Producers is Not Subject to Louisiana Sales & Use Tax, August 7, 2007
  • Federal Court Holds That a "Sale" Between Affiliates is not a "Sale" for Sales and Use Tax Purposes, June 18, 2007
  • Revenue Ruling 07-002 (May 22, 2007): Department of Revenue Announces Position on the Interstate Commerce Exclusion After Word of Life, June 6, 2007
  • Louisiana Department of Revenue will now impose personal liability on individuals who sign agreements on behalf of a taxpayer without proper authorization., April 11, 2007

Presentations

  • "How to Respond When Opportunity Knocks: Opportunity Zone Basics", August 21, 2018
  • "Opportunity Zones", June 12, 2018
  • "Where's the Opportunity with Opportunity Zones?", May 17, 2018, New Orleans
  • "Opportunity Zone Lunch", April 10, 2018, New Orleans
  • "New Markets Tax Credit", January 12, 2018
  • "Marketing Your Project to a CDE", September 12, 2017
  • "Planning with S-Corps", April 12, 2017
  • "Nuts and Bolts of New Markets Tax Credits and Historic Tax Credits", November 10, 2016, New Orleans, Louisiana
  • "S Corporations and Estate Planning", October 28, 2016, Baton Rouge, Louisiana
  • Panelist, "Qualified Low-Income Community Businesses (QALICB) Boot Camp", October 20, 2016, New Orleans, Louisiana
  • "Use of Trusts, Estates, Minors, and Alternatives as S Corporation Shareholders", October 23, 2015, New Orleans, Louisiana
  • "A Primer on Select Tax Credits", December 19, 2014, New Orleans, Louisiana
  • Jones Walker Hosts New Markets Tax Credits Seminar in Birmingham, June 6, 2013
  • Jones Walker to Host New Markets Tax Credits Seminar in Mobile, February 26, 2013
  • "Federal and Louisiana State Incentives", July 23, 2012
  • "Get Funded – Tax Credit Incentives", March 16, 2012, New Orleans, Louisiana
  • "Everything an Estate Planner Needs to Know About Grantor Trusts", November 19, 2010, 19th Annual Tulane Estate Planning Institute, Tulane Law School
  • "Grantor Trusts: What Are They? How Do They Work? Why Would You Choose to Use Them?", October 8, 2009, 39th Annual Estate Planning Seminar, Paul M. Hebert Law Center, Louisiana State University, Baton Rouge, Louisiana
  • "Advanced Sales and Use Tax in Louisiana", December 12, 2008, Baton Rouge, Louisiana
  • "Advanced Sales and Use Tax in Louisiana", October 30, 2008, New Orleans, Louisiana
  • "Economic Development Financing", October 15, 2008, New Orleans, Louisiana
  • "Advanced Sales and Use Tax in Louisiana", September 18, 2008, Lafayette, Louisiana

Memberships

Civic/Community

  • Unity of Greater New Orleans, Treasurer (2018 to present) and Board Member (2017 to present)
  • Jewish Community Center, Board Member (2006-2012)
  • Jewish Endowment Foundation, Louisiana, Board Member (2011-2017)
  • Jewish Federation of Greater New Orleans, Finance Committee Member
  • Metairie Park Country Day Come Back, Give Back Committee, Chair (2017-2018)

Professional/Corporate Board Memberships

  • American Bar Association, Section on Taxation
  • Louisiana State Bar Association, Section on Taxation; Young Lawyers Division
New Orleans
201 St. Charles Ave
New Orleans, LA 70170-5100
D: 504.582.8314
F: 504.589.8314
Emailjkatz@joneswalker.com

Education

  • New York University School of Law
    LLM, Taxation, 2006
  • Loyola University New Orleans College of Law
    JD, cum laude, 2005
    Crowe Scholar; Corporate and Business Law Section of the Louisiana State Bar Association Award for Outstanding Achievement in Business Organizations; Outstanding Achievement in Security Rights
  • University of Texas at Austin
    BS, Economics, university honors, 2002

Bar Admissions

  • Louisiana

Related Practices

  • Economic Development
  • Estate Planning & Administration
  • Tax
  • Tax Credit Programs
  • Transactional Tax (Federal & International)
Sign Up For Alerts
© 2019 Jones Walker LLP. All Rights Reserved.
PrivacyDisclaimer
A LexMundi Member