James F. Millea, Jr. is a member of the Business Law Section. Mr. Millea's practice focuses primarily on corporate and partnership taxation. His experience includes addressing the federal tax treatment of corporate mergers, acquisitions, and spin-offs as well as the treatment of the issuance of stock in both private and public offerings, and the issuance of debt. He also has experience advising corporations and corporate shareholders on general tax planning matters, including treatment of foreign investments. He has advised closely held corporations on the effects of subchapter S and the limitations applicable to personal holding companies and the passive foreign investment companies.