LEMOINE SKINNER III

Principal
» ls@gwtaxlaw.com » vcard

Lemoine is an expert in corporate, partnership, and limited liability company law; business and individual income tax planning; trust law; and estate planning. He has represented closely held companies and investors in the technology, real estate, securities, agricultural, and other industries. He has represented venture capital funds, hedge funds, and investors in venture capital funds. He has advised clients on entity formations, reorganizations, and dissolutions; private placements; commercial real estate loans; mergers and acquisitions; and other business transactions. He has formed trusts and holding companies for wealthy individuals and families.

Lemoine has also represented clients before the Internal Revenue Service and the State Board of Equalization and in federal and state tax, probate and trust, and civil litigation at both the trial and appellate levels.

Lemoine has served on both the Partnerships and Limited Liabilities Companies Committee and the Corporations Committee of the Business Law Section of the State Bar of California. He participated in drafting the California Uniform Limited Partnership Act of 2008, the California Uniform Partnership Act of 1994, and amendments to the Beverly-Killea Limited Liability Company Act and the General Corporation Law of California. He was a contributor to the Handbook for Incorporating a Business in California, the 2002 Guide to Forming and Operating a California Limited Liability Company, and the 2005 Report of the Corporations Committee on Legal Opinions in Business Transactions. He chaired a subcommittee of the Corporations Committee that adapted the model legal documents of the National Venture Capital Association for use by California corporations. He has talked and written on corporate, partnership, and limited liability company law and tax law.

Lemoine received his B.A. from Princeton University in 1966; after graduating from officer candidate school in 1967 with the top academic rank in his class, he served as a lieutenant in the U.S. Army from 1967 to 1969; he received his J.D. in 1972 from the University of California Hastings College of the Law, where he graduated second in his class and was a member of the Thurston Society and the Order of the Coif; and he received an LL.M. in Tax from New York University in 1983. He is a Certified Specialist in Taxation (State Bar of California Board of Legal Specialization), AV rated by the Martindale-Hubbell Law Directory, and a member of the California State Bar and the Missouri Bar.