Managing Partner
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Providence: 401-421-5115 x212
Boston: 617-426-5877
Moore works with individuals, businesses and their tax professionals to develop strategic plans that achieve maximum tax advantage. Moore’s extensive experience in capital gains planning, 1031 exchanges, tax planning for real estate developers, and estate tax minimization translates to substantial and significant savings for his clients. As a widely acknowledged 1031 exchange expert, Moore is a frequent speaker and has been retained as an expert witness on many occasions.
Moore is equally adept at developing effective asset protection plans. Moore works with individuals and businesses of all sizes to identify all current and potential risks, and then put into place the legal safeguard that matches the problem. This tailored approach ensures that an adequate level of protection is put into place and that all assets are effectively protected.
Moore served with distinction as President of the Federation of Exchange Accommodators, the national trade association for 1031 exchange intermediaries. Moore was selected as a result of his dedication to the 1031 industry and the FEA, which is evidenced by the fact that he formed three committees within the FEA (the Small Business Resource Forum, the Affiliates Committee and the Strategic Alliances Committee).
Moore brings tremendous value to his clients by assisting them with the creation of self-directed IRAs to own investment real estate as well as other tax advantage techniques.
Moore also represents individuals and businesses before the IRS and state taxing authorities in audits and appeals as well as U.S. Tax Court. Moore's many years of experience help him guide his clients through the procedural mazes in order to achieve the best results possible. Moore works with his clients in tax collection matters, both with the IRS and state taxing authorities, such as Rhode Island's Division of Taxation and Massachusetts' Department of Revenue.
Practice Areas:
- Income Tax Planning
- Capital Gains Planning
- 1031 Exchanges
- Tax Planning for Real Estate Developers and Investors
- Estate Planning
- Asset Protection Planning
- Rhode Island Domestic Asset Protection Trusts
- Creditor Protection
- Beneficiary Protection
- Offshore Planning
- Self-Directed IRAs
- Expert Witness Services
- Cancellation of Indebtedness Planning
- IRS and State Tax Controversies
- IRS and State Income and Estate Tax Audits and Appeals
- Tax Audits and Appeals
- Rhode Island Division of Taxation
- Massachusetts Department of Revenue
Expert Witness Services:
- Expert Witness in Massachusetts Superior Court – Suffolk County
– 1031 Exchanges
- Expert Witness in New Hampshire Superior Court – Merrimack County
– 1031 Exchanges
- Expert Witness in United States Bankruptcy Court for District of Rhode Island
– 1031 Exchanges
- Consulted as Expert Witness for United States Bankruptcy Court for
Southern District of New York – 1031 Exchanges
- Expert Witness in Supreme Court of New York – New York County
– Taxation of Film Production – Section 181
Admitted to Practice:
- Rhode Island
- Massachusetts
- United States Tax Court
- United States Federal District Court – District of Rhode Island
Education:
- Masters of Law in Taxation (LL.M), New York University
- JD, Pepperdine University
- BS, cum laude, University of Texas, Dallas
Professional Activities and Affiliations:
- Rhode Island Bar Association
- American Bar Association, Tax Section
- Federation of Exchange Accommodators
- Past President
- Former Board of Directors
- Former Executive Committee
- Organizer, Small Business Resource Committee
- Organizer, Affiliates Committee
- Organizer, Strategic Alliances Committee
- American Institute of Certified Public Accountants
- Rhode Island Association of Public Accountants
- WealthCounsel, A National Network of Estate Planning Attorneys
Speaking Engagements and Publications:
- Providence College – Annual Tax Update
- US Small Business Administration/Service Corps of Retired Executives - Annual Tax Update
- Boston Tax Institute – Taxation of Real Estate Transactions; IRC Section 1031 Like-Kind Exchanges
- Boston Tax Institute – Cancellation of Indebtedness Income; Self-Directed IRAs
- Bryant College – Masters of Science – Taxation (MST) Program
- Rhode Island Society of CPAs – Tax Aspects of Business Valuations; IRC Section 1031 Like-Kind Exchanges
- Section 1031 Like-Kind Exchanges
- Institute of Management Accountants - IRC Section 1031 Like-Kind Exchanges
- Rhode Island Society of Enrolled Agents - IRC Section 1031 Like-Kind Exchanges
- Massachusetts Society of Enrolled Agents – IRC Section 1031 Like-Kind Exchanges
- Rhode Island Association of Public Accountants – Cancellation of Indebtedness Income
- Lorman Educational Services - IRC Section 1031 Like-Kind Exchanges
- Maine Society of CPAs - Taxation of Real Estate Transactions; IRC Section 1031 Like-Kind Exchanges
- CPE Associates - IRC Section 1031 Like-Kind Exchanges
- CPE Associates – Taxation of Real Estate Transactions
- Federation of Exchange Accommodators – Security of Exchange Funds in 1031 Exchanges
- Federation of Exchange Accommodators – Joint Ownership Issues in 1031 Exchanges
- Rhode Island Bar Association – 1031 Exchanges
- Rhode Island Bar Association – Use of LinkedIn and Other Social Media
- Massachusetts Association of Realtors® – 1031 Exchanges
- Massachusetts Association of Realtors® – Real Estate Exit Strategies
- Northern Massachusetts – Commercial/Investment Board of Realtors®
- Newport County Board of Realtors® – 1031 Exchanges and Tax Planning
- Greater Fall River Board of Realtors® – 1031 Exchanges and Tax Planning
- Interviewed by CFO magazine on subject of 1031 exchanges
- Featured on variety of TV and radio shows speaking on topics such as 1031 exchanges, estate planning and asset protection planning
Honors and Awards:
- Recipient, Nicholas Picchione Gold Medal – Highest Score in Rhode Island on CPA exam, May 1999
- Recipient, KPMG Peat Marwick Award, Highest score in Rhode Island on CPA exam, composite of May and November 1999 exams
- Nominated for Providence Business Journal’s “40 under 40” award in 2007
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