Christopher McLoon

Member

Recent Publication:

Tax Court: Limited Partner Exception to Self-Employment Taxes Is...Limited [Alert]

Christopher McLoon discusses a Tax Court ruling that a limited partner's share of income may be subject to self-employment tax.

Christopher focuses his practice on providing tax counsel to businesses, investors, and real estate developers. He applies his knowledge and experience in tax law, partnerships, and limited liability companies to assist clients in structuring business transactions to optimize business and tax results. Those structures address the needs of all sponsors and investors, including foreign and tax-exempt investors, using a variety of entity types, including partnerships, corporations, and REITs. He also assists investors and developers with structuring for projects to qualify for and benefit from low-income tax credits, historic tax credits, new markets tax credits, and renewable energy tax credits.

Prior to joining the firm, Chris was a partner in the tax department of a full-service firm based in Boston, Massachusetts. Before that, he was a shareholder and chair of the affordable housing and community development practice group at a general practice law firm in Portland, Maine. A leader in tax and corporate law, Chris is recognized by Chambers USA and Best Lawyers, receiving Best Lawyers' 2016 "Lawyer of the Year" distinction in the Business Organizations category. He is also a member of the Tax Section of the American Bar Association, where he is a John S. Nolan Fellow and previously chaired the Section 708 Partnership Terminations Subcommittee.

Chris earned his LL.M. in Taxation from the New York University School of Law after earning his J.D., cum laude, from Vermont Law School and his B.S. from the University of Maine.

News

Best Lawyers Honors More Than 200 Cozen O'Connor Attorneys to its Best Lawyers in America 2024 Edition

August 17, 2023

Best Lawyers selected 232 Cozen O’Connor lawyers from 24 of the firm’s U.S. offices for inclusion in the 2024 edition of The Best Lawyers in America.

Business Today Names 32 Cozen O'Connor Attorneys to Its Top 10 Lists

July 28, 2023

These lists recognize lawyers “mastering,” “leading,” “revolutionizing,” and “dominating” their fields in their respective states and nationwide.

Eighty-eight Cozen O’Connor Lawyers, 23 Practices Earn Top Recognition in Chambers USA 2023 Guide

June 05, 2023

Of the 88 lawyers ranked, 17 lawyers have been recognized nationally, and eighteen were recognized in Band 1. Eight of the firm's practice areas have been recognized nationally, and nine were ranked Band 1.

Veteran Tax Attorney Christopher S. McLoon Joins Cozen O’Connor in Philadelphia

May 15, 2023

McLoon has spent nearly three decades providing strategic tax guidance to major businesses, investors, and real estate developers.

Publications

Tax Court: Limited Partner Exception to Self-Employment Taxes Is...Limited [Alert]

December 18, 2023

Christopher McLoon discusses a Tax Court ruling that a limited partner's share of income may be subject to self-employment tax.

IRS Proposes Helpful Rules for Energy Tax Credits [Alert]

November 27, 2023

Chris McLoon and Wendy Venoit discuss the Internal Revenue Service’s proposed regulations concerning energy tax credits.

Industry Sectors

Education

  • Vermont Law School, J.D., cum laude, 1994
  • New York University School of Law, LL.M., 1995
  • University of Maine, B.S., 1991

Awards & Honors

Chambers, USA, 2010-2023

The Best Lawyers in America, 2007-2024; "Lawyer of the Year" in Business Organizations in Portland, Maine

Top 10 Massachusetts Tax Lawyers, Business Today, 2023

Massachusetts Lawyers Weekly, "Go To Taxation Lawyer," 2022

Super Lawyers, 2007, 2011-2013

Martindale-Hubbard, AV Rated

  • Maine
  • Massachusetts
  • New York
  • Pennsylvania
  • U.S. Tax Court

American Bar Association, Tax Section, John S. Nolan Fellow