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Phillip L. Jelsma, Esq.

Phillip JelsmaPhillip L. Jelsma, Esq.
Partner
Luce, Forward, Hamilton & Scripps LLP

Phil Jelsma practices in corporate, limited liability company and partnership income tax planning with an emphasis on mergers and acquisitions. Mr. Jelsma also has experience in real estate transactions, syndications, nonprofit corporations and international tax planning.

Memberships

American Bar Association

Board of Directors, North County Economic Development Council

California Liaison, National Conference of Commissioners on Uniform State Laws, Uniform Limited Liability Company Act, Uniform Statutory Trust Act

Chair, California Business Law Section Committee on Partnerships and LLCs, 2003-04

Committee on Foreign Activities of United States Taxpayers

Committee on United States Activities of Foreigner Investors and Tax Treaties

Drafting Committee, California LLC Act, California Revised Uniform Partnership Act, California Revised Uniform Limited Partnership Act.

Principal Author, SB 13 and SB 141, AB335

San Diego County Bar Association

Practices and Industries

  • Business / Corporate
  • Taxation
  • Business Succession Planning
  • Nonprofit Organizations
  • Aviation
  • Climate Change, Renewable Energy & Sustainable Technology
  • International Business
  • Distressed Real Estate Asset Group

Bar Admissions

  • California

Education

  • JD, Stanford, 1986
  • BS (Business Administration), University of Southern California, 1979, Dean’s List, magna cum laude

Publications

“Treasury Announces $2.3 Billion in Tax Credits for Renewable Energy Manufacturers”

Luce Forward Legal e-Update – August 26, 2009.

“Tax Court Considers a Treatment of Limited Liability Companies for Purposes of Passive Losses”

Luce Forward Legal e-Update – July 20, 2009.

“California Introduces Film and Production Credit” – Luce Forward Legal e-Update – May 28, 2009.

“IRS Places Time Limit on 5-Year Carrybacks” – Luce Forward Legal e-Update – May 21, 2009.

“Stimulus Bill Provides Benefits for Renewable Energy Sources” – Luce Forward Legal e-Update

April 23, 2009.

“Federal 5-Year Loss Carryback Benefits San Diego Small Businesses” – Luce Forward Legal e-Update April 15, 2009.

“Stimulus Bill Provides Benefits for Builders and Developers” – Luce Forward Legal e-Update

March 31, 2009.

“Stimulus Bill Provides Tax Relief” – Luce Forward Legal e-Update – February 18, 2009.

“Generous Energy-Related Tax Provisions Included in Bailout Bill” – Luce Forward Legal e-Update

October 24, 2008.

“California to Regulate Qualified Intermediaries Next Year” – Luce Forward Legal e-Update

October 16, 2008.

“Court of Appeals Affirms LLC Fee as Unconstitutional” – Luce Forward Legal e-Update

February 15, 2008.

“California Franchise Tax Board to Enforce Withholding on Non-Resident S Corporation Shareholders”

Luce Forward Legal e-Update – January 12, 2007.

“Superior Court Finds LLC Fees Unconstitutional” – Luce Forward Legal e-Update – March 24, 2006.

“U.S. – Mexico Protocol Further Reduces Withholding Taxes” – Luce Forward Legal e-Update

August 15, 2003.

“Summary of Jobs and Growth – Tax Relief Reconciliation Act of 2003” – Luce Forward Legal e-Update May 28, 2003.

“The Ethics of Non-Equity Partners at California Law Firms,” Business Law News of the State Bar of California, 2003.

“IRS Clarifies Treatment of Husband and Wife Single-Member LLCs; and Related News”

Luce Forward Legal e-Update – November 8, 2002.

“Budget Compromise Is Bad News for California Taxpayers” – Luce Forward Legal e-Update

September 27, 2002.

“I.R.S. Clarifies Tax Treatment of LLCs,” California Tax Lawyer, 1995.

“Catching the Next Wave: Limited Liability Companies Come to California,” California Tax Lawyer, 1994; reprinted in State Tax Notes.

Editor-in-Chief, California Tax Lawyer, 1992-93.

“Federal Tax Update,” California Tax Lawyer, 1991-92.

“Tax Considerations in Settling a Case,” 4 California Litigation 15, 1990.

Adjunct Professor of Law, University of San Diego School of Law.

presentation

Panelist, “The Benefits of Solar for Residential Developers”, Luce Forward Seminar, June 9, 2009.

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