Long & Bott, P.C.

About Us:


KEVIN F. LONG (Shareholder)


Practice Areas. Kevin Long has expertise in all areas of tax planning, estate planning, and business and succession planning. He advises clients on a full range of sophisticated tax and financial planning issues and specializes in developing innovative and creative solutions to meet each client's particular needs. Mr. Long also has substantial experience in the representation of taxpayers before the Internal Revenue Service and Massachusetts Department of Revenue.

Education. Mr. Long received his J.D. in 1982 from Boston College, where he was the Revisions Editor of the UCC Reporter Digest. In 1979, he graduated with a B.S. in Business Administration from Boston College, where he was a member of the School of Management Honors Program.

Admitted to Practice. Massachusetts; U.S. Tax Court.

Professional Affiliations. Mr. Long received his CPA certification in 1987, and, in addition to his legal experience, has more than ten years of public accounting experience. He has been a member of the Board of Directors of the Massachusetts Society of Certified Public Accountants, Inc. since 1997. In the past Mr. Long has also served that organization as President, Vice President of Finance, Chair of the Massachusetts CPA Review Technical Advisory Board, and Chair of the State Tax and Legislation Committees. In 2007 Kevin was a member of the Special Tax Commission that was created to study the modernization and simplification of the current business tax laws of the Commonwealth of Massachusetts.  He is also a member of the American Veterinary Medical Law Association.

Publications. Author: "Liability Protection At Lower Cost: Single-Member Limited Liability Companies," Massachusetts Bar Association Section Review (March 1999); "Taxachusetts: Tag From Past Or A Resurrected Reputation?," Banker & Tradesman (1/11/95); "Getting Hurt on Both Ends - How the Massachusetts Statute of Limitations Can Hurt Your Clients (and maybe you)," Massachusetts CPA Review (Fall 1994); and "Foreign Limited Liability Companies - Gambling in Massachusetts?," Massachusetts CPA Review (Spring 1994), reprinted in State Tax Notes (7/25/94). Co-author: "LLCs and LLPs Make It In Massachusetts," Massachusetts CPA Review (Fall 1995); "IRS Authors New Fringe Benefit Rules For Owners of 'S' Corporations and Partnerships," Massachusetts CPA Review (1991); and "Transactions With Relatives Can Save Personal, Estate and Business Taxes," Boston Business Journal (3/10/86).

Seminars. In addition to his publications, Mr. Long is a frequent speaker on estate planning, entity formation, and tax issues. He has been a panel member of various seminars sponsored by such preeminent organizations as the Greater Boston Real Estate Board (Taxation Issues, 2/11/98), the Greater Boston Society of the Institute of Certified Financial Planners (Family Limited Partnerships, 3/2/00), Lorman Education Services (Integrating Retirement Plans Into The Estate Planning Process in Massachusetts, 5/2/01), the National Business Institute, Inc. (Family Limited Partnerships and Limited Liability Companies in Massachusetts, 1999), the Massachusetts Bar Association (Estate Planning Vehicles in the Age of the LLP/LLC, 6/96; Form Equals Substance - The Implications of "S" Corporations, Limited Liability Companies & Other Business Forms, 5/3/94), Massachusetts Continuing Legal Education, Inc. (Corporate Organization and Entities: LLPs and LLCs for Paralegals, 4/29/03; Operational Issues for LLCs and LLPs, 9/24/97), and the Massachusetts Society of Certified Public Accountants, Inc. (Succession Planning for Family Businesses, 1/23/98; LLCs and LLPs After the First Year, 10/17/96; LLCs/LLPs in Massachusetts, 11/7/95; Doing Business Over the Mass. Border, 6/24/93; State Tax Forum.

 

 

JENNIFER M. BOTT (Shareholder)


Practice Areas. Jennifer Bott has extensive experience in the area of corporate law, including mergers and acqusitions. She regularly advises clients on matters relating to the formation, governance, reorganization, purchase/sale, and liquidation of a variety of entities, including corporations, limited liability companies, and partnerships. In addition, Ms. Bott also counsels clients on issues relating to lifetime and testamentary estate and tax planning, and special succession planning for the family or closely-held business.

Education. Ms. Bott received her J.D. in 1991, with honors, from The George Washington University National Law Center, where she was an Associate of The George Washington Law Review. Ms. Bott received her undergraduate degree from Boston University, graduating with a B.S. in Business Administration (concentration in Finance), cum laude, in 1988. She was awarded a Masters in Taxation Law from the Boston University School of Law in 2003, graduating 6th out of a class of 92 students.

Admitted to Practice. Massachusetts; District of Columbia.

Publications. "Annual Gift Tax Exclusion Denied for Gifts of LLC Membership Interests," Friday@Five (MSCPA, 4/5/02); "SOMWBA Regulations have been Amended to: Permit Massachusetts Business Trust Structures, Repeal the "Investment" Criterion for Certification and Clarify the Definition of 'Control'," Friday@Five (MSCPA, 6/28/02); Note, "From Bakke to Croson: The Affirmative Action Quagmire and the D.C. Circuit's Approach to FCC Minority Preference Policies," 58 Geo. Wash. L. Rev. 845 (1990).