Partner
(401) 655-2203
Cory is a Partner at McLaughlinQuinn and leads the Tax Planning Practice Group. He has many years of experience representing clients in a wide range of tax, estate planning, and related business matters. Working with businesses, business owners, and individuals, Cory develops creative tax planning strategies and structures that eliminate, minimize, and defer federal and state taxes. He advises closely-held businesses and high-net-worth individuals on tax and legal aspects of business and real estate activities. Cory also counsel’s clients in developing estate plans that protect them and their loved ones through the use of sophisticated planning techniques.
Cory represents taxpayers (individuals and businesses) before Federal and state taxing authorities in audits, appeals, litigation, and collection actions. Cory is a frequent expert speaker on federal and state tax topics for legal, tax, and accounting organizations throughout the country.
Prior to becoming a lawyer, Cory worked in the financial services industry and studied business management at Boston College. Cory’s professional background gives him unique insight into the economic issues businesses and individuals face every day and flows directly into his ability to provide tax advice.
Cory resides in East Greenwich, Rhode Island with his wife and two boys. His hobbies include outdoor activities ranging from hiking and skiing to biking.
Representative Matters:
- Tax planning for real estate developers - converting ordinary income into capital gains
- Sophisticated planning for 1031 Exchanges including drop and swaps, reverse exchanges, improvement exchanges, parking arrangements and Delaware Statutory Trusts
- Partnership and corporate tax planning
- Represented Massachusetts real estate investment firm in connection with tax planning for the acquisition and development of large residential subdivision
- Represented international investment bank in divestiture of leveraged partnership assets
- Represented real estate developer in tax credit financing for mixed-use rehabilitation of historic building
- Represented alternative energy developer and investor in tax planning for utility scale solar farm
Bar Memberships:
- Rhode Island
- Massachusetts
- Colorado
- Florida
- United States Tax Court
- U.S. District Court – District of Rhode Island
Education:
- Boston University School of Law, LL.M. in Taxation
- Roger Williams University School of Law, J.D.
- Boston College, B.S./Business Management, concentration in Finance
Adjunct Faculty Roger Williams School of Law:
- Fundamentals of Federal Income Taxation
- Federal Income Taxation of Corporations and Shareholders
- Federal Income Taxation of Partnership and Partners
Professional Recognitions and Affiliations:
- Rhode Island Bar Association
- American Bar Association - Section of Taxation
- RI Monthly Magazine Professional Excellence in Law Honoree 2019 and 2020
Seminars and Publications:
- McLaughlinQuinn Annual Federal and State Tax Update
- Recent Developments in Massachusetts Domicile Law and Non-Resident Taxation
- How to Minimize Self-Employment Taxes for LLC Members
- Federal Taxation of Real Estate Transactions for Boston Tax Institute
- Taxation of Partners, Partnership and LLCs for Boston Tax Institute
- Federal Taxation of Real Estate Owners, Investors and Development for CPE Associates
- Capital Account Reporting and PPP Loan Forgiveness for Boston Tax Institute
- Update of Business and Real Estate Taxation: Update on Forms, Instructions, Cases and Decisions and More for Boston Tax Institute
- "New" Partnership Audit Rules for Boston Tax Institute
- Basis, At Risk and Passive Activities for Massachusetts Association of Accountants
- Choice of Entity after the TCJA for Boston Tax Institute
- Qualified Business Income Deduction for Massachusetts Association of Accountants
- Taxation of Pass-Through Entities for Massachusetts Association of Accountants
- Hot Topics After the TCJA and Other Updates for CPE Associates
- Tax Issues for Partnerships, S and C Corporations for CPE Associates
- Taxation Update for Real Estate Owners, Investors, and Developers CPE Associates