Christopher Steele Brown

Chris Brown is a tax attorney in Holland & Knight's Seattle office with 30 years of experience. His practice focuses on mergers and acquisitions (M&A) transactions, Section 1202 Qualified Small Business Stock (QSBS) and tax disputes involving the Washington State Department of Revenue.

In his transactional practice, Chris advises on the tax and economic terms of buy-side and sell-side transactions in industries including technology, aerospace, agriculture, food processing, medical practices and professional services. He has particular emphasis on creating deal structures that meet his client's intended economic goals, while also providing counsel on tax uncertainties and risk mitigation. He frequently helps clients resolve tax due diligence obstacles and tax issues that arise post-closing.

Regarding QSBS, Chris has written and spoken extensively on this topic. He frequently helps investors, entrepreneurs and operating companies navigate the intricacies of Section 1202 of the Internal Revenue Code, including in connection with exit and rollover transactions. His work at Holland & Knight involves helping operating companies transition into structures that meet Section 1202 tests. He also works with accountants and financial planners who advise individuals holding QSBS.

Finally, in the area of Washington state taxation, Chris often represents companies and individuals facing the unique complexities of Washington's tax system. Chris is a frequent speaker on the Washington capital gains and millionaire's tax. He also has considerable experience advising real estate developers and owners regarding Washington's real estate excise (REET) tax. He has specific experience addressing the REET tax in complex structures, along with payroll taxes, petroleum excise taxes, digital services tax and state apportionment issues.