ATTORNEYS
Roland M. Attenborough

Legal Expertise

Taxation, with an emphasis on the design and implementation of Employee Stock Ownership Plans (ESOPs); employee benefits; corporate transactions; estate planning and financial matters.

 

Representative Matters

  • Designed the initial ESOPs, the technical structure of which remains the basis for the IRS's Income Tax Regulations.
  • Drafted ESOP legislation for Congress and the California Legislature.
  • Drafted the ESOP exemption under the California Corporate Securities Law.
  • Involved in the design and implementation of over 1,000 ESOPs for companies throughout the United States.
  • Advises ESOP fiduciaries with respect to complex ESOP transactions.
  • Serves as expert witness in litigation involving ESOPs.
Roland M. Attenborough

Partner - Los Angeles


Email Roland M. Attenborough


Phone:

  (310) 312-3103

Fax:

  (310) 231-8303
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Practice Area

Industry Focus

Company and shareholder groups; ESOP fiduciaries; private businesses; lending institutions

Education Collapse

  • New York University School of Law, LL.M. Taxation, 1966
  • Hastings College of Law, J.D., 1965
  • University of California Berkeley, B.S., 1961

Court Admissions Collapse

  • California, 1965

Professional Recognition Expand

  • Member of a Leading Tax Practice (domestic, West Coast), according to Legal 500 US (2010)

Publications and Presentations Expand

  • Frequent speaker at various professional and business groups on the subject of ESOPs, including annual meetings of The ESOP Association, the California/Western States ESOP Conference and the National Center for Employee Ownership. Topics have included:
  • S Corp. ESOP Issues
  • Fiduciary Responsibility Issues
  • ESOPs in M&A Transactions
  • ESOPs: Where We Are Today
  • ESOP Fiduciary Concerns
  • ESOPs and Business Succession
  • ESOPs and Business Perpetuation Plans
  • Enhancing the Value of Qualified Replacement Property with a Family Limited Partnership
  • ESOP Basics

Professional, Business, and Civic Affiliations Expand

  • Reviewing Editor, ESOP Chapter, Guide to Business Ownership and Management Succession, Practitioners Publishing Company.

Other Career Experience Expand

  • Certified public accountant (CPA) (CA - inactive)