Aaron P. Nocjar

Aaron Nocjar’s practice focuses on US federal tax issues primarily in the ultra-high-net-worth space, with an emphasis on the taxation of pass-through entities and their investors. In that space, he advises multinational and family-run, closely-held businesses, high-net-worth individuals, and large pass-through entities.

He advises clients in structuring transactions and planning for succession issues involving businesses and investments housed primarily in partnerships, limited liability companies, S corporations, and disregarded entities. He has practice experience in the energy (including alternative energy), private equity/venture capital/hedge fund, financial services, real estate, gemological, and consumer products sectors.

Aaron also assists these clients throughout the Internal Revenue Service administrative process, including navigating the old (TEFRA) and new (BBA) partnership controversy regimes.

He also helps clients address tax policy and implementation issues before Congress and the Treasury Department, including various issues related to pass-throughs and high net worth individuals arising from recent tax reform efforts.

Aaron regularly speaks on partnership and S corporation tax topics for the Tax Executives Institute, ALI-ABA, Practising Law Institute, Tax Management, Inc., Southern Federal Tax Institute, and other various bar and CPA groups.

Bar & Court Admissions:

• District of Columbia
• South Carolina

Education:

• LL.M., Georgetown University Law Center, 2001, with distinction, Taxation
• J.D., Case Western Reserve University School of Law, 1998, magna cum laude, Order of the Coif, Executive Articles Editor, Case Western Reserve Journal of International Law
• B.B.A., University of Notre Dame, 1995, magna cum laude, Accountancy