Mitchell Goldberg

Practice Areas

As a Board Certified Specialist in Tax Law by The Florida Bar, Mitchell concentrates his practice in the areas of federal income, partnership, corporate, international and transfer taxation and related business transactional matters. He counsels businesses and individuals on choice of entity for both new business ventures and for restructuring ongoing businesses in order to achieve desired economic and tax results. Mitchell's business transaction practice focuses on the structuring, analysis and drafting of sophisticated business transactions including asset purchase and sale agreements, stock purchase agreements, mergers, joint ventures, limited liability company operating agreements, partnership agreements and other contractual arrangements to provide tax efficient structures that maximize value. Additionally, Mitchell represents taxpayers before the Internal Revenue Service in connection with audits, appeals, collections and other administrative proceedings.

Professional Memberships

- Member, The Florida Bar

- Tax Section of The Florida Bar

- Jewish Federation of South Palm Beach County

- Greater Boca Raton Chamber of Commerce

- South Palm Beach County Bar Association

Publications

- Goldberg, M. (2021a, August 25). Like a (Mediocre) Surgeon, IRS Updates Opportunity Zone Regulations. Daily Business Review. https://www.law.com/dailybusinessreview/2021/08/25/like-a-mediocre-surgeon-irs-updates-opportunity-zone-regulations/

- Goldberg, M. (2021b, October 19). Opportunity Zone Regulations Require More Fine Tuning. Law360. https://www.law360.com/articles/1431672

- Goldberg, M., & Appel, B. (2020a, January 7). Tax Extenders: Limited Benefits and Limited Certainty for Limited Taxpayers. Daily Business Review. https://www.law.com/dailybusinessreview/2020/01/07/tax-extenders-limited-benefits-and-limited-certainty-for-limited-taxpayers/

- Goldberg, M., & Appel, B. (2020b, March 29). Client Alert - COVID-19: Cares Act: Important Tax Code Changes . Berger Singerman LLP. https://www.bergersingerman.com/news-insights/client-alert-cares-act-important-tax-code-changes

- Goldberg, M., & Appel, B. (2020c, April 3). How to get employer tax credits for paid sick leave, family leave. South Florida Business & Wealth. https://sfbwmag.com/how-to-get-employer-tax-credits-for-paid-sick-leave-and-paid-family-leave/

- Goldberg, M., & Appel, B. (2020d, April 16). Before Taking a PPP Loan, First Consider the Employee Retention Credit. Daily Business Review. https://www.law.com/dailybusinessreview/2020/04/16/before-taking-a-ppp-loan-first-consider-the-employee-retention-credit/

- Hudson, D., Goldberg, M., & Appel, B. (2020, December 29). Client Alert - COVID-19: Key Tax Components of Consolidated Appropriations Act, 2021 . Berger Singerman LLP. https://www.bergersingerman.com/news-insights/covid-19-key-tax-components-of-consolidated-appropriations-act-2021

Work Highlights

- Represented BBX Capital [a public company trading on the NYSE] in the three stage acquisition of the Altman Companies, a real estate development platform primarily operating in South Florida, which includes a construction company which has historically acted as the general contractor for the platform, and separate development company and management companies. The first stage of the purchase required the creation of a joint venture between BBX [the Buyer] and the owner of the Altman Companies [the platform] which was followed by the purchase by BBX [the Buyer] of a 50% interest in the Altman Companies [the platform companies] for $22.7 million, and then a contribution of all of the interests of each of BBX [the Buyer] and the owner of the platform companies to the joint venture. Subject to certain conditions the Buyer] BBX will purchase an additional 40% of the Altman Companies [the platform companies] through the joint venture on the 4th anniversary of the original acquisition, for an additional $9.4 million.

- Represented a 100+-store franchisee of a national quick-service restaurant chain in an investment bank-led sales process that generated aggregate sale proceeds of more than $200 million. The sales process encompassed multiple transactions with four unaffiliated sophisticated buyers, seven affiliated selling entities, a national franchisor with the power to block or influence the transaction, and assets located in multiple states, leading to a complex transaction negotiation and structure. Advised the client in connection with the marketing process, definitive agreements, and concurrent closings.

Expert in these Jurisdictions

- Florida

- U.S. District Court, Southern District of Florida

- U.S. Tax Court

- Eleventh Circuit Court of Appeal

Languages Spoken

- English

Education

Awards