STATE, LOCAL, AND FOREIGN TAXATION • EMPLOYEE BENEFITS
AUDIT AND LITIGATION • TRUSTS • ESTATES
The Best Lawyers in America 2023
New Orleans Magazine Top Lawyers 2022
Mr. Bell's provides legal advice to businesses, individuals, trusts, profit and non-profits, on tax laws and legal entities.
Corporations • Limited Liability Companies • Partnerships
Mr. Bell advises corporations, limited liability companies and partnerships with legal advice on stock and asset reorganizations, divisive reorganizations, formation and liquidation of corporations, reallocation of income, constructive dividends, accumulated earning taxes, S corporation status, deduction for reasonable compensation, employment taxes, operating agreements, liquidations, deductions and tax credits.
Tax • Foreign, State and Local • Income, Sales and Use, and Credits
His work includes work regarding foreign taxation and foreign investors on tax consequences of investment in the the United States and the application of foreign tax treaties and subpart F to controlled foreign corporations, outbound transfers to foreign affiliates, inter-company pricing and United States withholding on outbound transfers and foreign tax credits.
With regard to tax exempt organizations, Mr. Bell works on tax issues relating to the exempt status of charitable organizations, related exempt foundations, (including reorganization of tax exempt organizations), private inurement issues, charitable annuity and uni-trusts, pooled income funds, and advice on charitable giving.
In addition to foreign taxation, Mr. Bell provides legal advice on Louisiana, and local taxation (parish, city and special districts) relating to income, ad valorem, franchise, sales and use taxes and gross receipt taxes. In both the audit and litigation, Bell provides representation before the Internal Revenue Service, the Louisiana Department of Revenue and tax litigation in Federal and state courts.
Bells handles matters in all aspects of Federal and Louisiana estate and gift tax planning, including preparation of wills and trusts; valuation discounts; probate proceedings, estate and gift tax audits and litigation in Federal and state courts
Bell works to advise clients on the design, legal structure and implementation of qualified plans (pension, profit sharing, target, thrift, Employee Stock Ownership Plan (ESOP) and 401(k) plans, including the Internal Revenue Service, the Department of Labor and Pension Benefit Guaranty Corporation (PBGC) compliance), deferred and key executive compensation arrangements (excess benefit plans, executive compensation plans, qualified and non-qualified stock options, restrictive property transfers, rabbi, secular trusts, golden parachute payments, split dollar insurance) and welfare plans (self insured and group life, health and disability), tax exempt organizations, professional corporations and partnerships and Employee Retirement Income Security Act (ERISA) litigation (defense of claims asserted against insured and self-insured health and disability plans, qualified plans, breach of fiduciary duty, prohibited transactions, and preemption of state laws).
Hilton S. Bell
San Antonio, Texas
Boston University School of Law, LLM, Taxation
Tulane University School of Law, J.D.
Tulane University, BA
Supreme Court of the United States
Supreme Court of Louisiana
Louisiana Courts of Appeals
Louisiana State District Courts
United States District Courts for the Eastern,
Middle, and Western Districts of Louisiana
Louisiana State Bar Association
New Orleans Bar Association
California Bar Association
American Bar Association
New Orleans Estate Planning Council
Association of Employee Benefit Planners
Honors & Activities
Planning Committee, Tulane Tax Institute
Accredited Estate Planner, National Association of Estate
Planners & Councils
The Best Lawyers in America 2022, 2023
(Tax Law, Litigation and Controversy-Tax.Employee Benefits (ERISA) Law)
New Orleans Magazine Top Lawyers 2022
Lecturer, Tulane University School of Law;
Louisiana State Bar Association: Chair, Specialization Board
for the Certification of Tax Specialist
Chair Section of Taxation; President, Northshore Estate Planning Council