Morgan Lewis

Casey S. August

Partner

Casey S. August’s practice focuses on US federal tax planning and implementation matters. Representing clients across industries, he advises on structuring and documentation issues for mergers and acquisitions, energy project financings, joint venture collaborations, and intellectual property transfers. Casey also counsels clients on issues involving choice of entity and cross-border structuring and planning, as well as on IRS private letter ruling submissions and securities filings.

Extended Profile

Previously, Casey worked in the IRS’s National Office of the Office of Chief Counsel in connection with the US Department of Justice on policy, administration, and litigation matters. Before joining the IRS, he was a tax associate for a national law firm, where he practiced federal income tax law. Casey clerked for the US Senate Committee on Finance’s chief tax counsel while he was in law school. Casey has an LL.M. in taxation.

Casey was appointed a member of the Editorial Board of the former national tax journal, Business Entities.

Education

  • New York University School of Law, 2006, LL.M.
  • University of Florida Levin College of Law, 2005, J.D., Magna Cum Laude
  • University of Florida, 2001, B.S.

Admissions

  • Pennsylvania
  • District of Columbia
  • Florida
  • US Tax Court

Awards and Affiliations

Recommended, Tax: US taxes: non-contentious, The Legal 500 US (2018)

Member, Practice Group of the Year, Tax, Law360 (2017)

Member, Editorial Board of the national tax journal Business Entities

Member, Tax Council of the Philadelphia Bar Association

Publications

June 2019 - Equity Compensation for Limited Liability Companies (LLCs), 3rd Edition, National Center for Employee Ownership

9/5/2018 - Application of Section 199A to Domestic Taxpayers Engaged in US and Foreign Business Operations, Corporate Taxation

4/20/2018 - IRS, Treasury Issue Guidance on ‘Business Interest Expense’ Limitation

2/1/2018 - How Notice 2018-13 Frames Foreign Earnings Transition Tax, Law360

1/23/2018 - IRS, Treasury Issue Guidance on Section 965 Deemed Repatriation Rules, Signal Important Form 5471 Exception

9/14/2017 - Hurricane Irma Client Alert: Tax Filing, Payment Deadlines Extended for Victims in Disaster Areas

9/1/2017 - Hurricane Harvey Client Alert: Tax Filing and Payment Deadlines Extended for Victims

Summer 2017 - The New Section 385 Debt-Equity Regulations – Who’s Impacted and What Does it Mean for the Rest of Us?, The Practical Tax Lawyer, Volume 31, Number 4

1/4/2017 - Helpful NOPR Issued Regarding Qualified Funds in Decommissioning Trusts, Up & Atom

11/3/2016 - Impact of New Tax Regulations on Intercompany Debt Obligations

July/August 2016 - Know Your “Roll” Planning For Taxable Acquisitions of S CORPORATIONS Involving Equity Rollover for Sellers, Business Entities

5/28/2014 - Life Sciences Collaboration Agreements – Recent Developments, presented for a Bloomberg BNA Seminar - Critical Tax Issues Facing the Pharmaceutical, Biotech and Medical Devices Industries, Philadelphia

Spring 2013 - Revisiting Passive Activities in Light of Section 1411, Philadelphia Estate Planning Council Newsletter, Vol. XXII No. 3

4/26/2013 - Recent Legislative & Other Developments in Federal Income Taxation, presented for the Pennsylvania Bar Institute Section of Business Taxation and Tax Compliance

March/April 2013 - Who Receives the Benefit for Certain Deductible Deal Expenses?, Journal of Corporate Taxation

4/4/2013 - New Tax on Investment Income Under Code Section 1411: What You Need to Know, presented for a Philadelphia Bar Association Tax Section CLE Program

9/28/2012 - A Year Under SEC Bulletin No. 19

Fall 2011 - Contributing author, ALI-ABA International Joint Ventures & Other Outbound Strategies: Fall International Tax Update – Structuring International Joint Ventures

6/6/2011 - Tax Court Decision Subjects LLP Service Providers/Equity Partners to Self-Employment Tax

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News

3/7/2019 - 199A Planning Strategies Put Spotlight on Foreign-Source Income, Tax Notes

4/25/2018 - Morgan Lewis Advises Certified Thermoplastics in Acquisition by Ducommun Incorporated

4/4/2018 - Morgan Lewis Advises Fagron in Acquisition of Humco Holding Group

7/20/2017 - Morgan Lewis Represents athenahealth in Acquisition of Praxify Technologies

6/23/2017 - Morgan Lewis Elects 31 New Partners

3/8/2017 - Morgan Lewis Advises MeetMe in Acquisition of If(we)

8/18/2016 - Morgan Lewis Represents Global Language Solutions in Sale to Welocalize

8/5/2016 - Morgan Lewis Represents DBi Services in Partnership with Sterling Partners

7/26/2016 - Morgan Lewis Advises Globus Medical in Acquisition of Alphatec’s International Business

6/27/2016 - Morgan Lewis Advises MeetMe in Skout Acquisition

11/12/2015 - Morgan Lewis Advises Conning in Acquisition of Octagon Credit Investors

10/14/2015 - Morgan Lewis Advises Svenska Cellulosa Aktiebolaget in $513M Pending Acquisition

9/24/2015 - Morgan Lewis Advises Transcontinental Inc. in US$80M Ultra Flex Packaging Corp. Acquisition

8/5/2015 - Morgan Lewis Advises Virtium in Growth Investment by L Squared Capital Partners

7/21/2015 - Morgan Lewis Advises eBay in $925 Million Sale of eBay Enterprise

4/23/2015 - Morgan Lewis Advises Source4Teachers in Sale to Nautic Partners

4/14/2015 - Morgan Lewis Represents Harte Hanks in Sale of Aberdeen Group and Harte Hanks Intelligence

3/16/2015 - Morgan Lewis Advises Harte Hanks in 3Q Digital, Inc. Acquisition

9/24/2014 - Morgan Lewis Advises Total E&P in $400M Sale of Midstream Oil and Gas Assets to Korean Companies

4/16/2012 - Morgan Lewis Advises Fanatics on Acquisition of Dreams for $183M

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Events

2/12/2019 - Morgan Lewis M&A Academy: Maximizing Tax Benefits and Minimizing Tax Risks in Deals

3/6/2018 - Morgan Lewis M&A Academy: Tax Issues in M&A Transactions

2/15/2018 - Pennsylvania Bar Institute: The New Tax Act

1/10/2018 - Navigating US Tax Reform: International Implications

12/6/2017 - Bloomberg BNA Intermediate US International Tax Seminar

8/3/2016 - Bloomberg BNA’s CITE Intermediate U.S. International Tax Update (Philadelphia)

6/15/2016 - Bloomberg BNA’s CITE Intermediate U.S. International Tax Update (Boston)