Kevin M. Jacobs

Kevin M. Jacobs, CPA is a managing director with Alvarez & Marsal Taxand in Washington, D.C., and is the National Tax Office Practice leader. He brings more than 15 years of experience in tax matters in both the public and the private sectors. Prior to joining A&M, Mr. Jacobs was a senior technician reviewer (TCJA) with the IRS Office of Associate Chief Counsel (Corporate) for more than six years, where he advised on tax issues such as tax attributes (earning and profits, recovery and allocation of stock basis, and Section 108(b) attribute reduction), bankruptcies, corporate reorganizations and corporation-shareholder issues, liquidations, redemptions, spin-offs and consolidated returns. He was the principal Associate Chief Counsel (Corporate) attorney on several regulatory projects, including the proposed Section 382(h) regulations on built-in gains and losses and debt-equity regulations. Mr. Jacobs provided substantial contributions to numerous other guidance projects, such as the limitation on interest deductions regulations, and assisted in overseeing the Corporate Division’s response to TCJA, includ- ing the coordination with Treasury’s Offices of Tax Legislative Counsel and International Tax Counsel. Prior to working at the government, he advised troubled companies and companies in bankruptcy on a wide range of topics including debt workouts and tax-attribute limitations and preservation, as well as other companies on evaluating and purchasing bankruptcy claims. Mr. Jacobs is admitted to the District of Columbia and Florida Bars and is a member of numerous organizations, including the American Bar Association and the New York State Bar Association. He is also a frequent speaker on several attributerelated and corporate transaction tax matters and was the principal drafter of the ABA comments concerning Notice 2010-50 (the implications of fluctuations in value in determining whether there was an ownership change under Section 382). Mr. Jacobs received his Bachelor’s degree in accounting, his Master’s degree in accounting (with a concentration in taxation) and his J.D. magna cum laude from the University of Florida, and his LL.M. in taxation from New York University.