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Jon P. Schimmer
Attorney
Practice Areas |
Admissions |
|
Tax Trust, Estate and Probate International Law Franchising |
California |
Contact Information
530 B Street, 21st Floor San Diego, CA 92101 Direct Phone: 619.525.3805 Direct Fax: 619.744.5496 jps@procopio.com v-Card Download BioProfessional Summary
Mr. Schimmer focuses his practice on all areas of international, federal, state and local tax and business matters, with an emphasis on tax and business planning for corporations, limited liability companies and partnerships, particularly with respect to formations, acquisitions, mergers and reorganizations, and liquidations. Mr. Schimmer also advises individuals with respect to income, estate, and gift tax issues, and represents businesses and individuals in connection with audit and controversy matters before the Internal Revenue Service, Franchise Tax Board, State Board of Equalization and County Assessor Offices.
Mr. Schimmer is also licensed by The California Board of Accountancy as a Certified Public Accountant. Prior to embarking on his legal career, Mr. Schimmer was the chief financial officer for Pueblo Investments, a closely held real estate development and custom home building corporation, where he handled all tax, financial and compliance matters and where he also utilized his contractor's license and real estate salesperson license.
Mr. Schimmer is also licensed by The California Board of Accountancy as a Certified Public Accountant. Prior to embarking on his legal career, Mr. Schimmer was the chief financial officer for Pueblo Investments, a closely held real estate development and custom home building corporation, where he handled all tax, financial and compliance matters and where he also utilized his contractor's license and real estate salesperson license.
Representative Matters
- Counsels real estate developers and investors with respect to acquisitions, exchanges and sales, and advises with respect to income and property tax minimization and deferral
- Representation and related business and tax negotiation of operating agreements, structured finance, and related and unrelated party joint ventures
- Assists foreign nationals with pre-immigration and U.S. business planning, with an emphasis on minimizing U.S. income and transfer taxes
- Advises families and individuals on estate planning and wealth transfer techniques designed to minimize gift and estate taxes by utilizing both basic and sophisticated trust structures and family limited partnerships and limited liability companies
- Extensive charitable nonprofit representation in connection with formation, obtaining and maintaining exempt status, and engaging in business transactions including for-profit joint ventures and low-income housing projects
- Counsels businesses and individuals on sales and use tax nexus, and planning to avoid property tax reassessments
- Advises businesses in connection with structuring and maintaining incentive plans, including stock option and bonus plans, to maximize founder and employee tax and economic benefits
- Counsels closely held business owners on business succession planning techniques and buy-sell agreements using life insurance and other features
- Successful tax controversy representation in the areas of federal and state income tax, sales and use tax, and property tax
Education, Distinctions & Community Involvement
Mr. Schimmer attended Pepperdine University and received his Bachelor of Science degree in accounting in 1992. Mr. Schimmer received his Juris Doctor degree from the University of San Diego School of Law in 2001, where he graduated cum laude, and where he was a member of the San Diego Law Review and the San Diego chapter of the Order of the Coif. In 2001, he also received his LL.M. degree in taxation from the University of San Diego School of Law, graduating magna cum laude.
Mr. Schimmer is Chair of the International Tax Committee and a member of the Exempt Organizations Committee of the California State Bar Taxation Section. He is the Past Chair of the Section's Young Tax Lawyers Division. Mr. Schimmer is also Past Chair of the Taxation Section of the San Diego County Bar Association. He is a member of the American Bar Association, the AICPA Foreign Trust Task Force, the AICPA International Tax Technical Resource Panel, the San Diego Chapter of the California Society of CPAs, the March of Dimes Charity Golf Committee and the Christ Lutheran Church Audit Committee. Mr. Schimmer serves as pro bono legal counsel for SpecialVillage.com and was former pro bono counsel for the La Jolla Conservancy. He also volunteers for the Tax Court Pro Se Taxpayer Assistance Program and the IRS Low-Income Taxpayer Assistance Program and serves as a Food Service Volunteer for the Senior Community Center. In addition, Mr. Schimmer was co-organizer of the San Diego County Bar Association's Tax Seminar for Fire Vicitms.
Mr. Schimmer is Chair of the International Tax Committee and a member of the Exempt Organizations Committee of the California State Bar Taxation Section. He is the Past Chair of the Section's Young Tax Lawyers Division. Mr. Schimmer is also Past Chair of the Taxation Section of the San Diego County Bar Association. He is a member of the American Bar Association, the AICPA Foreign Trust Task Force, the AICPA International Tax Technical Resource Panel, the San Diego Chapter of the California Society of CPAs, the March of Dimes Charity Golf Committee and the Christ Lutheran Church Audit Committee. Mr. Schimmer serves as pro bono legal counsel for SpecialVillage.com and was former pro bono counsel for the La Jolla Conservancy. He also volunteers for the Tax Court Pro Se Taxpayer Assistance Program and the IRS Low-Income Taxpayer Assistance Program and serves as a Food Service Volunteer for the Senior Community Center. In addition, Mr. Schimmer was co-organizer of the San Diego County Bar Association's Tax Seminar for Fire Vicitms.
News*, Publications & Events
Recent Articles/Publications
- Tax Relief for Fire Victims, October 2007
- "Foreign Persons with Certain Visas and Their California Employers Beware: Non-Conformity of Federal and California Employment Tax Rules", California Tax Lawyer, Summer/Fall 2006
- "Coming to America: The Ugly Head of the 'Throwback Tax'-The Nonresident Alien Cum Resident as Beneficiary of Accumulated Income", International Tax Journal, Summer 2006
- "The Great Myth in Pre-Immigration Tax Planning - Why §679(a)(4) Does Not Apply to Subtitle B (U.S. Estate, Gift and Generation Skipping Transfer Taxes)", California Tax Lawyer, Winter 2005
Recent Seminars and Speeches
- "Legal Issues for Small Businesses", Oceanside Chamber of Commerce, November 2007
- "Surprise! You Have a Foreign Trust", Annual Meeting of the California Tax Bar & California Tax Policy Conference, November 2007
- "Cross-Border Compensation Plans: Deferred Compensation, Retirement Plans and Non-Qualified Plans", USD School of Law - Procopio International Tax Institute, February 2007
- "Current Tax Developments in International Mergers and Reorganizations (North to South)", USD School of Law - Procopio International Tax Institute, February 2007
- "Overview of Mexican Tax System for Cross-Border Commercial Activities (State Taxation)", USD School of Law - Procopio International Tax Institute, February 2007
- "U.S. and Mexican Informational Reporting Requirements: What You Don't Know May Hurt You!", 12th Annual U.S.-Mexico CPA Conference, September 2006
- "U.S. Complex Tax Issues, After the Elections…", Residential Real Estate in Mexico, Puerto Vallarta Conference, September 2006
- "U.S. Complex Tax Issues", Investing in Mexican Real Estate Conference, February 2006