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Naya K. Pearlman concentrates her practice on tax law and matters relating to tax structuring, planning, compliance, and controversies.

Naya provides tax advice on entity formations and on transactional matters. She serves as tax counsel in mergers and acquisitions, corporate reorganizations, and in joint ventures.  Her practice includes cross-border and international tax law matters, including the structuring of foreign ownerships, foreign gift reporting, and foreign bank account and asset disclosures. She represents equity investors in tax advantaged investments, including credits for solar and energy, and has experience in structuring special purpose entities for renewable energy projects.

In addition to serving as tax counsel on business matters, Naya regularly works with individual clients on estate and income tax planning. She advises individuals on estate plans and devises wealth preservation and tax strategies.  Naya also advises fiduciaries during all phases of the estate and trust administrations, and represents clients before the Internal Revenue Service and state taxing authorities.

Naya was recognized by the New Jersey Law Journal as a 2018 New Leader of the Bar for her impressive accomplishments and great promise in the legal profession.

Prior to joining Norris McLaughlin, P.A., Naya began her career as a tax associate at a major public accounting firm.  She then founded her own tax practice and was Of Counsel to a regional New Jersey law firm.  At law school, Naya served on the Editorial Board of the Journal of International and Comparative Law and was a member of the Tax Clinic, where she successfully represented taxpayers before the Internal Revenue Service.  During law school, Naya also worked as a research assistant to an International Law Professor and served as an intern for the Honorable Richard Braun at the Supreme Court of New York, and for the late Honorable Frank Scardilli, Chief Circuit Mediator, for the United States Court of Appeals for the Second Circuit.

Articles

Blog - Trusts, Estates & Individual Tax Law Blog

Manafort’s Trial Reminds Us of Looming OVDP Deadline

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Publications

  • Quoted, “Trouble with Business Taxes? An Attorney can Help,” Super Lawyers, June 2018
  • Quoted, “Entrepreneurs Need Help in a Variety of Areas,” New Jersey Business, October 16, 2017
  • “Same-Sex Couples Should Consider Filing Amended Returns,” Middlesex Advocate, September 2013
  • “Tax Strategies in the Face of the New 3.8% Medicare Tax, Nassau Lawyer,” December 2012
  • “Berdon LLP Federal Tax Alert”
  • Researcher, “Belgium’s Universal Jurisdiction Law: Vindication of Universal Justice or Pursuit of Politics?” 25 Cardozo L. Rev. 247, 2003
  • “You’re No Longer a Start-Up! Now What?” Norris McLaughlin, P.A., Bridgewater, NJ, October 10, 2018
  • “Proposed Tax Law Changes Under the New Trump Administration,” BNI, Cherry Valley Country Club, Skillman, New Jersey, March 2, 2017
  • Served as tax counsel to various mergers and acquisitions transactions of U.S. and foreign companies.
  • Successfully represented taxpayers in offshore voluntary disclosure programs and through Streamlined Procedure.
  • Structured the hybrid reorganization and business consolidation of a shipping company between commonly-owned partnerships and S corporations.
  • Advised on the involuntary conversion of property owned by a partnership and the purchase of replacement property to qualify for nonrecognition of gain.
  • Structured liquidating distributions of redeemed partner in tax efficient manner to minimize gain and maximize cash flow on subsequent sale of distributed property.
  • Structured the foreign ownership of a U.S. partnership with income effectively connected with a U.S. trade or business using a foreign non-grantor trust.
  • Advised fiduciaries of non-grantor trusts the application of real estate professional rules as a reasonable basis to avoid 3.8% Medicare tax on nonpassive income.
  • Represented taxpayers in New Jersey criminal tax investigation and successfully negotiated the waiver of penalties and the closing of the criminal investigation.

Naya K. Pearlman has been selected for inclusion on the list of New Jersey Super Lawyers Rising Star in 2014, 2015, 2016, 2017, and 2018, a distinction limited to 2.5% of attorneys in New Jersey. The Super Lawyers List is issued by Thompson Reuters. A description of the selection methodology can be found here. No aspect of this advertisement has been approved by the Supreme Court of New Jersey.

Naya was recognized and listed in Rues Ratings’ Best Attorneys of America. A description of the selection methodology can be found here.

New Jersey Law Journal 2018 Leader of the Bar

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