Of Counsel

New York + 1.212.326.3412

Dennis Rimkunas has focused his practice for the last 12 years on highly sophisticated state and local tax planning and litigation on behalf of corporations, partnerships, and individuals. Recently, Dennis successfully resolved matters for clients involving sourcing and apportionment of receipts, debt and equity characterization, and income and sales tax nexus. He regularly advises clients on state and local tax implications of restructurings, refinancings, mergers, acquisitions, spin-offs, and asset dispositions. He also represents clients at all stages of the state and local tax controversy process, including audit, administrative appeals, and state courts of general jurisdiction. He has represented real estate developers, as well as institutional real estate investors, in a wide variety of real estate transactions advising on state tax credits, real property transfer taxes, occupancy taxes, and real property tax exemptions.

Dennis regularly assists clients on unclaimed property issues relating to audits, voluntary disclosure agreements, planning and structuring, and general compliance policies and procedures.

Dennis is a member of the Tax Sections of the New York State and City Bar Associations. He is a member of the editorial board of the Journal of Multistate Taxation and Incentives and a former notes and articles editor of the ABA's The State and Local Tax Lawyer. Dennis is regularly quoted in various publications, particularly in Tax Law360.


  • Rester Management acquires ELAD Canada Realty for up to CA$528 millionJones Day advised Rester Management, a real estate management and development company based in Montreal, Quebec, as U.S. counsel on its acquisition of ELAD Canada Realty, a real estate development, investment, and asset management company based in Toronto, Ontario, Canada, for total consideration of up to CA$528 million, including future payments and earnouts.
  • TopBuild acquires American Building SystemsJones Day advised TopBuild Corp., a leading installer and distributor of insulation and building material products in the United States, in its acquisition of American Building Systems Group of Companies ("ABS").
  • FirstEnergy subsidiary sold interest in New Jersey hydroelectric facility to Yards Creek Energy LLCJones Day advised Jersey Central Power & Light Company, a regulated utility and subsidiary of FirstEnergy Corp., a diversified energy holding company, on the sale of its 50% undivided interest in the Yards Creek Pumped Storage Hydroelectric Facility (the "Yards Creek Facility") to Yards Creek Energy LLC ("LS Power"), a subsidiary of LS Power Development, LLC.
  • Laureate Education to sell Walden University to Adtalmen Global Education Inc. for $1.48 billionJones Day is acting as special tax counsel to Laureate Education, Inc. in its $1.48 billion sale of Walden University to Adtalem Global Education Inc.
  • OVHcloud acquires EXTEN Technologies, Inc.Jones Day advised OVHcloud, a global cloud leader and the largest European cloud provider, in its acquisition of technology and certain assets of EXTEN Technologies, Inc., a U.S.-based storage software company specializing in NVMe over Fabrics.
  • PolyOne acquires Clariant color and additive masterbatch business for $1.5 billionJones Day advised PolyOne Corporation in the $1.5 billion purchase of Clariant’s global color and additive masterbatch business.
  • FlaglerCE sold assets to Alta Equipment Holdings Inc.Jones Day advised FlaglerCE Holdings, LLC in the sale of substantially all of its assets to Alta Equipment Holdings Inc.
  • Cobra Plastics sold to SilganJones Day advised Cobra Plastics, Inc., a manufacturer of injection molded plastic closures for a wide variety of consumer products, in its sale to Silgan Holdings Inc., a leading supplier of rigid packaging for consumer goods products.
  • Flat River Group receives investment by Guardian Capital PartnersJones Day advised Flat River Group, LLC, an eCommerce distributor, marketer, and service provider, in connection with the investment by Guardian Capital Partners.
  • Truck-Lite receives significant investment from Genstar CapitalJones Day advised Truck-Lite Co., LLC, a leading provider of safety lighting, filtration systems, and telematics services for commercial vehicles, in connection with Genstar Capital's significant investment in Truck-Lite.
  • Western Digital sells IntelliFlash™ business to DataDirect Networks, Inc. (DDN®)Jones Day advised Western Digital Corp. in the sale of its IntelliFlash™ business to DataDirect Networks, Inc. (DDN®), a global leader in artificial intelligence (AI) and multi-cloud data management.
  • GLL Real Estate Partners acquires ground leasehold interest in office building located at 589 Fifth Avenue in New York, New YorkJones Day advised GLL Real Estate Partners Inc. in connection with the acquisition of a ground leasehold interest in and financing of a mixed-use retail and office building located at 589 Fifth Avenue in New York, New York.
  • Arsenal Capital Partners acquires Seal for Life Industries from Berry Global Group Inc. for $328 millionJones Day advised Arsenal Capital Partners on the $328 million acquisition of Seal for Life Industries from Berry Global Group Inc.
  • Ideavillage sells Flawless and Finishing Touch business to Church & Dwight for $900 millionJones Day advised Ideavillage Products Corporation in the sale of its Flawless Finishing Touch business to Church & Dwight for $900 million.
  • Invenergy acquires multistate portfolio of renewable energy projectsJones Day represented Invenergy Wind Development LLC in its purchase of a multistate portfolio of development-stage wind and solar energy generation projects.
  • SAP acquires Qualtrics for $8 billionJones Day advised SAP in its $8 billion acquisition of Qualtrics International Inc., the global pioneer in the experience management software category.
  • Olympic Steel acquires McCullough Industries, Inc.Jones Day advised Olympic Steel Inc. in its acquisition of McCullough Industries, Inc., which manufactures and sells branded self-dumping hoppers used in a variety of industrial applications.
  • Kaiser Aluminum acquires Imperial Machine & Tool Co.Jones Day advised Kaiser Aluminum Corporation in its acquisition of Imperial Machine & Tool Co., a leader in multi-material additive manufacturing and machining technologies for aerospace and defense, automotive, high-tech, and general industrial applications.
  • Andeavor subsidiary Western Refining Company acquires west coast asphalt terminals from Delek US HoldingsJones Day advised Western Refining Company, L.P. ("WRC"), a subsidiary of Andeavor (NYSE: ANDV), in connection with the acquisition of asphalt terminals from subsidiaries of Delek US Holdings, Inc. for a total consideration of $75 million, plus working capital.
  • Tekni-Plex acquires Commodore Plastics and Commodore TechnologyJones Day advised Tekni-Plex, Inc., a portfolio company of private equity fund Genstar Capital, in connection with the acquisition of substantially all of the assets of Commodore Plastics and Commodore Technology, a family owned industrial business specializing in the manufacture of foam and plastic packaging.
  • January 2019

    Challenging Interest Accrual on Tax Deficiencies in New York, Journal of Multistate Taxation and Incentives, Volume 28, Number 9.

    Additional Publications

    • November 4, 2019
      New York Changes How Tax Exclusions Should Be Interpreted, State Tax Notes, Vol. 94, No 5
    • November 5, 2018
      Does New York Corporation Tax Violate Federal Tax Treaties, State Tax Notes, Vol. 90, No. 6
    • October 29, 2018
      Challenging IRS’s Attack on State Charitable Contribution Measures, State Tax Notes, Vol. 90, No. 5
    • February 2018
      Tax Abatement Agreements and Taxpayer Bankruptcies, Thomas Reuters Checkpoint, the Journal of Multistate Taxation and Incentives
    • July 2017
      State and Local Taxation of Federal Bonds, Journal of Multistate Taxation and Incentives, Volume 27, Number 4
    • 2016
      Combination: Constitutional Issues, Policy Issues, Accounting Issues; Chapter 12, New York University Institute on State and Local Taxation - 2016.
    • March 2012
      Application of Combined Reporting, Allocation Rules Vary by State, Impose New Burdens on Non-U.S. Companies, Bloomberg BNA Tax Management Weekly State Tax Report
    • May 2, 2011
      LLC Members as Responsible Persons: New York Backs Off a Bit, State Tax Notes, Vol. 60, No. 5, May 2, 2011
    • February 2010
      State Taxation of Partnerships and LLCs and Their Members, Journal of Multistate Taxation and Incentives, Vol. 19, No. 10
    • January 2010
      Factor State Peculiarities Into Tax Planning For Partnerships and LLCs, Practical Tax Strategies, Vol. 84, No. 1
    • September/October 2009
      State Taxation of Partnerships, LLCs, and Their Owners, Business Entities, Vol. 11, No. 5
    • April 28, 2009
      Headaches From Filing Bulk Sale Notices, Tax Analysts - ViewPoint
    • May 2008
      New York Governor's Proposed Budget Bill Includes Some Significant Tax Increases, reprinted in the Corporate Business Taxation Monthly, Vol. 9, No. 8

    Speaking Engagements

    • October 23, 2019
      Debt-Related Considerations Arising From the Federal Tax Cuts and Jobs Act (163(j)), COST's 50th Annual Meeting
    • July 17, 2019
      Advanced Problems in Mergers and Acquisitions Institute for Professionals in Taxation 2019 State Income Tax School II University of Connecticut School of Law
    • July 18, 2019
      Tax Planning Institute for Professionals In Taxation 2019 State Income Tax School II University of Connecticut School of Law
    • December 10, 2018
      Federal Tax Reform: How Have the States Reacted So Far? COST Southeast Regional State Tax Seminar
    • June 22, 2018
      Chaos in Nexus Land CPA USA Association General Annual Meeting
    • May 16, 2018
      State and Local Tax Implications of Tax Reform and State Responses Tax Executives Institute, Westchester-Fairfield Chapter
    • March 8, 2018
      Avoiding New York State and New York City Tax Traps – Including Those Created (or May Be Created), Federal Tax Reform NYC Bar Association
    • February 22, 2018
      SALT and Multinational Businesses: Analyzing State and Local Taxation of Foreign Company Transactions, Stafford Publications Live Webinar
    • February 22. 2018
      SALT and Multinational Businesses: Analyzing State and Local Taxation of Foreign Transactions
    • October 24, 2017
      Possibilities and Pitfalls in Acquisitions, Dispositions and Internal Reorganizations, COST’s 48th Annual Meeting
    • October 19, 2017
      Multistate Partnerships: Navigating Various State Taxation Rules of Corporate Partners, Stafford Publications Live Webinar
    • October 19, 2017
      Advanced Multistate Taxation of Partnerships and Individual Partners
    • July 19, 2017
      Sales & Use Tax—Basics, Introduction to State and Local Taxation, Summer Institute in Taxation, NYU School of Professional Studies
    • March 20, 2017
      So Many Chapters, So Little Time, Unclaimed Property Professionals Organization 2017 Annual Meeting
    • January 24, 2017
      Where's (Customer) Waldo? Developments in Multistate Taxation, New York State Bar Association 2017 Annual Meeting - Tax Section
    • June 22-23, 2015
      2015 Tax Executives Institute Region II Conference
    • May 19, 2015
      Tax Executives Institute New York Chapter State and Local Tax Conference
    • March 10, 2015
      Service Charges, Deductions & Exemptions, Unclaimed Property Professionals Organization 2015 Annual Meeting
    • April 23, 2013
      Update on Apportionment Trends and Unexpected Assessments ("COST") North Atlantic Regional State Tax Meeting
    • November 29, 2012
      Combined Reporting-Policy and Accounting Issues as well as Hot Topics in the Mechanics of Combined Reporting, 31st Institute on State and Local Taxation, New York University
    • December 12-13, 2011
      Combination-Constitutional Issues, Policy Issues, Accounting Issues, New York University, 30th Institute on State and Local Taxation
    • January 8-10, 2009
      Don’t Forget to SALT: State and Local Tax Planning for Partnerships, American Bar Association Section of Taxation, MidYear Meeting
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