Billy Abbott advises clients on tax matters arising from private and public mergers and acquisitions, asset management funds, digital assets, complex cross-border structuring and more.
He represents a wide range of enterprises, including start-ups, large multinational corporations, financial institutions, private equity, real estate, and other investment funds, sovereign wealth and foreign pension funds, financial technology creators and investors, among others. A talented and versatile corporate tax lawyer, Billy is a trusted advisor to his clients who appreciate his collaborative approach, his broad and deep technical expertise and his ability to distill complex tax matters into clear and helpful guidance. Billy is also committed to pro bono efforts, primarily assisting non-profit organizations apply for tax exempt status and manage their corporate concerns in a range of fields, from education to criminal justice to supporting the LGBTQ+ community.
Honors & Awards
- Recommended by The Legal 500 US in Tax
- Stanford University, J.D.: Senior Production Editor, Executive Board, Stanford Law Review
- College of William and Mary, B.A., Government and Mathematics: summa cum laude
- “IRS Final Regulations on FIRPTA Exemption for Qualified Foreign Pension Funds,” Strafford Webinars (March 2023)
- “Blockchain and Beyond: The Interaction Between Distributed Ledger Technology and the Law”, Chapman Law School (January 2023)
- “Decentralized Automated Organizations (DAOs): Practical Applications and Legal Framework,” Practising Law Institute (November 2022)
- “Carried Interest After the TCJA: New Rules and Potential Solutions,” Oregon Tax Institute (September 2020)
- “Carried Interests After TCJA,” USC Gould School of Law 2019 Tax Institute (January 2019)
- “The Anything Asset: The Tax Classification of Cryptocurrency, NFTs, DAOs and Other Digital Assets,” Chapman Law Review, Volume 26 (forthcoming May 2023)
- “How to Mitigate the Effects of DOMA on State Tax Filing,” State Tax Notes (August 1, 2010)
- “Decentralized Autonomous Organizations (DAOs): Overview,” Thomson Reuters Practical Law (November 29, 2022)
- “Calif. Tax on Asset Manager Fees Would Have Wide Reach,” Law360 (July 17, 2015)
- The Honorable Mary Ann Cohen, US Tax Court