Faculty: Michael G. Schinner

Michael G. Schinner, JD, LLM

Title(s):
Senior Adjunct Professor

Senior Adjunct Professor

School(s):
Taxation, Undergraduate
415-396-9053
Campus(es):
San Francisco, Online
schinner@schinner.com
Michael G. Schinner

Learn more about Michael Schinner

COURSES TAUGHT

TA 356
Limited Liability Companies and S Corporations: A Choice of Entity

RESEARCH INTERESTS & AREAS OF SPECIALIZATION

  • Limited Liability Companies
  • Start-up Companies
  • Real Estate
  • Tax and Estate Planning

EDUCATION

  • BA (Business), College of Mount St. Joseph
  • JD, University of Cincinnati
  • LLM (Taxation), Golden Gate University

PROFESSIONAL & TEACHING EXPERIENCE

  • 1994 - Present: Adjunct Professor, Golden Gate University
  • 1989 - Present: Attorney, Schinner Law Group

SELECTED PUBLICATIONS

  • "Series LLCs," Forming and Operating California Limited Liability Companies (CEB 2nd Ed.) Chapter 15, (2011)
  • Co-Author, "Multistate Series LLC Practice," 28 California Business Law Reporter (CEB)117, (March 2007)
  • Co-Author, "The GALICSY and Beyond - A Proposed Transgenerational Solution for TICs and 1031s," 22 BNA Real Estate Journal 259 (Nov 2006)
  • "The Delaware Series LLC Advantage," 26 California Business Law Practitioner (CEB) 101 (Fall 2001)
  • "Drafting an Operating Agreement for a Single-Member Limited Liability Company," 25 California Business Law Practitioner (CEB) 97 (Fall 2000)
  • Co-Author, "Single Member LLCs Come to California," 9 California Tax Lawyer 36 (Winter 2000)
  • Co-Author, "Proposed Regulations for Qualified Subchapter S Subsidiaries -- Almost Perfect," 89 Journal of Taxation 220 (Oct. 1998)
  • "IRS Rulings Expand Opportunities for Using Single-Member LLCs in 1031 Exchanges," 88 Journal of Taxation 286 (1998)
  • Co-Author, "Structuring Your New Business: The LLC Option," Brewpub (Jan.1998)
  • Co-Autho, "Start-Up or Succession, Choosing the Right Entity," 18 Practical Winery & Vineyard 25 (Nov/Dec 1997)
  • Co-Author, "Final Section 1361 Regulations Clarify Definition of S Corporation," 84 Journal of Taxation 44 (1996)
  • Co-Author, "Are Commercial Rents Passive Investment Income for Subchapter S Purposes," 6 Journal of S Corporation Taxation 168 (1994)
  • "United States Supreme Court Narrows the Home Office Deduction," 3 California Tax Lawyer 10 (Spring 1993)
  • Co-Author, "Determining Residency for Federal Income Tax Purposes," 47 Bulletin for International Fiscal Documentation 84 (Feb. 1993)
  • Co-Author, "Funding of Private Foundations Through Charitable Lead Trusts Given New Impetus by Tax Court," 76 Journal of Taxation 214 (1992)
  • "Touchdown and Taxes: Are Athletic Scholarships Merely Disguised Compensation?" 8 American Journal of Tax Policy 127 (1989)
  • "Establishing a Collegiate Trademark Licensing Program: To What Extent Does an Institution Have an Exclusive Right to Its Name," 15 Journal of College and University Law 405 (1989)
  • "Examining the Integrity of a Notice-Filing System: Are Financing Statements Filed Solely Under a Debtor's Trade Name Sufficient to Perfect a Security Interest Under Section 9-402?" 15 Commercial Law Journal 175 (1989)
  • "Dissenting Shareholders' Statutory Right to Fair Cash Value: Armstrong v. Marathon Oil Co.," 22 Akron Law Review 261 (1989)
  • "Collegiate Licensing: Plans and Pitfalls," Trademark World (Aug. 1988)
  • Co-Author, "Trademark Licensing," Licensing Reporter (May 1988)

PROFESSIONAL ASSOCIATIONS

HONORS & AWARDS

  • A/V Rated by Martindale Hubbell
  • Certified Specialist in Taxation by the State Bar of California
  • SuperLawyer of Northern California, 2004, 2005, 2006, 2008, 2009, 2010, 2011 and 2012
  • Winner, Eighth Annual American College of Tax Counsel National Writing Competition, 1989
  • Winner, National Association of College and University Attorneys National Writing Competition, 1988

MEDIA & INTERVIEWS

  • Interview by Ken Batista, KPIX TV, on Series LLCs
  • "Organizing and Advising Limited Liability Companies," 3 hour presentation, CEB/Bar Association of San Francisco, April 1, 2011
  • "Organizing and Advising Limited Liability Companies," 3 hour presentation, CEB Winter Fair, San Francisco, January 31, 2009
  • "Recent Developments Impacting LLCs," 6 hour presentation to Inland Society of Tax Consultants, San Diego Chapter, September 15, 2006
  • "Delaware Series LLCs," 1 hour presentation to the East Bay Tax Club, 2005
  • "Entity Comparison: Update," 6 hour presentation to the California Society of Tax Consultants, Silicon Valley Chapter, July 17, 2004
  • "Choice of Business Entity: How to Do It Right," 3.5 hour presentation to the National Business Institute, October 23, 2002
  • "Limited Liability Companies and S Corporations: A Choice of Entity," 6 hour presentation to the Inland Society of Tax Consultants, Silicon Valley Chapter, July 20, 2002
  • "The Delaware LLC Advantage," 1 hour presentation to the Bar Association of San Francisco, May 23, 2002
  • "Disregarded Entities in Corporate Transactions," 1 hour presentation to the State Bar of California, Taxation Section, at the 2001 Annual Meeting, Nov. 10, 2001
  • "Legal Issues In E-Commerce," 1 hour presentation as part of the Capstone Course in the MBA (E-Commerce) Program at Golden Gate University, Feb. 26, 2001
  • "Choice of Business Entities," 6 hour presentation to the East Bay Association of Enrolled Agents, December 9, 2000
  • "Cutting Edge Strategies and Use of LLCs," 1 hour presentation to the State Bar of California, Taxation Section, at the 2000 Annual Meeting, Nov. 3, 2000
  • "Delaware Multi-Series LLCs and Conversions of LLCs," 1 hour presentation to the Bar Association of San Francisco, October 6, 2000
  • "Business Essentials: Legal Issues in Operating a Natural Products Company," 1 hour presentation at the Fourth Annual Natural Business Financial, Investment and Market Trends Conference, June 23, 2000
  • SCOR (Small Corporate Offering Registration): How to Raise $1 Million Via the Internet, 1 hour presentation at the annual educational conference of Rooney, Ida, Nolt & Ahern Accountancy Corporation, Dec. 1999.
  • Successful Strategies for Financing a Brewpub, 1.5 hour presentation at the Second Annual National Brewpub Conference, Nov. 9, 1998.