DennisRimkunas

Of Counsel

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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.

Experience

  • 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.
  • Tekni-Plex acquires Dunn IndustriesJones Day advised Tekni-Plex, Inc., a portfolio company of private equity fund Genstar Capital, in connection with its acquisition of Dunn Industries, Inc., a family owned industrial company specializing in the manufacture of extrusion tubing for the medical device market.
  • Teradyne acquires EnergidJones Day advised Teradyne, Inc. in its acquisition of Energid, a Cambridge, Massachusetts-based integrator, engineering firm, and developer of robot control, simulation and machine vision software.
  • Rangeland Energy sells Rangeland Energy II to AndeavorJones Day represented Rangeland Energy in the sale of Rangeland Energy II, LLC to Tesoro Refining & Marketing Company LLC, a wholly owned subsidiary of Andeavor.
  • Inside Secure acquires SypherMediaJones Day advised Inside Secure in its acquisition of SypherMedia International, Inc., a California-based leading security solutions and services provider.
  • Tecum Equity Partners acquires the Gibraltar Cable Barrier Systems division of Gibraltar MaterialsJones Day represented Tecum Equity Partners in connection with its acquisition of the Gibraltar Cable Barrier Systems business, a leading manufacturer and distributor of high tension cable barrier products designed to contain and redirect errant vehicles from road hazards.
  • EagleTree Capital portfolio company acquires hotel investment event portfolio from Burba Hotel NetworkJones Day advised EagleTree Capital (formerly Wasserstein Partners) in connection with the acquisition and related financing by portfolio company Northstar Travel Group, a leading provider of business-to-business information, content, events, data, research, custom content, and software dedicated to the global travel and meeting industries, of the hotel investment event portfolio from Burba Hotel Network, the American Hotel & Lodging Association, and their other partners.
  • EagleTree Capital portfolio company acquires TEAMS Conference + Expo and Meetings Quest conferences from Schneider PublishingJones Day advised EagleTree Capital (formerly Wasserstein Partners) in connection with the acquisition by portfolio company Northstar Travel Group, a leading provider of business-to-business information, content, events, data, research, custom content, and software dedicated to the global travel and meeting industries, of the TEAMS Conference + Expo and Meetings Quest conferences, including Sports Travel and Association News, from Schneider Publishing.
  • Riverside portfolio company acquires Eirene, Inc. d/b/a PracticeMojoJones Day represented The Riverside Company in connection with the acquisition and related financing by portfolio company ProSites, Inc., a leading medical and dental website design firm, of marketing platform Eirene, Inc. d/b/a PracticeMojo, a provider of a cloud-based SaaS software for dental practices.
  • DataBank acquires data center facilities from 365 Data CentersJones Day advised DataBank, Ltd., a Digital Bridge portfolio company, in its acquisition of network neutral data center facilities in both Cleveland and Pittsburgh from 365 Data Centers.
  • RockWood Equity Partners acquires BJG ElectronicsJones Day advised RockWood Equity Partners LLC in connection with the acquisition and related financing of BJG Electronics, Inc., a distributor and light manufacturer of high reliability electronic components serving the defense, commercial aerospace, and business aviation markets.
  • Crédito Real acquires 65 percent of AFS Acceptance to scale up its used car business in the U.S.Jones Day advised Crédito Real, S.A.B de C.V., SOFOM, E.R. ("Crédito Real") in its acquisition of 65 percent of the equity interests issued by AFS Acceptance LLC, a financial institution focused on granting loans for the acquisition of used cars in the U.S.
  • Abbott acquires Tendyne HoldingsJones Day acted as tax counsel to Abbott Laboratories in connection with its $250 million acquisition of Tendyne Holdings, Inc., a private medical device company focused on developing minimally invasive mitral valve replacement therapies.
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    May 2019 Alerts

    Taxpayers Cannot Sue Out-of-State Taxing Authorities in Local Courts

    January 2019

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

    September 2017 Alerts

    No Slam Dunk: Filings of New York Sales Tax Class Actions Continue Despite Dunkin' Decision

    November 2015 Alerts

    Sprint Ruling Means a $300 Million FCA Tax Fraud Suit Can Proceed

    December 2011 Newsletters

    Would You Like Some Seller’s Tax Liability With Your New Jersey Asset Purchase?, Jones Day State Tax Return, reprinted in Corporate Business Taxation Monthly, Vol. 13, No. 6, March 2012

    October 2011 Newsletters

    New York Legislation Provides Limitations on Collections, Recognizes Undue Hardships, Considers Impact of Same-Sex Marriages and Grants Extensions For Hurricane Victims, Jones Day State Tax Return, reprinted in Corporate Business Taxation Monthly, Vol. 13, No. 3, December 2011

    June 2011 Newsletters

    Northeast Legislative Update, Jones Day State Tax Return, reprinted in Corporate Business Taxation Monthly, Vol. 12, No. 12, September 2011

    June 2010 Newsletters

    Caution: Unless You Plan Properly, Your Refund Is Not as Close as It Appears, Jones Day State Tax Return, reprinted in Corporate Business Taxation Monthly, Vol. 11, No. 12, September 2010

    June 2010 Newsletters

    Idaho Enacts Complex Withholding and Election Rules for Pass-throughs, Jones Day State Tax Return, reprinted in Corporate Business Taxation Monthly, Vol. 12, No. 1, October 2010

    June 2009 Newsletters

    New York Property Taxes Trump the Vienna Convention, But FSIA Prevents Foreclosure on Foreign Governments That May Have Unsellable Properties, Jones Day State Tax Return
    View All

    Additional Publications

    • February 2018Tax Abatement Agreements and Taxpayer Bankruptcies, Thomas Reuters Checkpoint, the Journal of Multistate Taxation and Incentives
    • July 2017State and Local Taxation of Federal Bonds, Journal of Multistate Taxation and Incentives, Volume 27, Number 4
    • 2016Combination: Constitutional Issues, Policy Issues, Accounting Issues; Chapter 12, New York University Institute on State and Local Taxation - 2016.
    • March 2012Application 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, 2011LLC Members as Responsible Persons: New York Backs Off a Bit, State Tax Notes, Vol. 60, No. 5, May 2, 2011
    • February 2010State Taxation of Partnerships and LLCs and Their Members, Journal of Multistate Taxation and Incentives, Vol. 19, No. 10
    • January 2010Factor State Peculiarities Into Tax Planning For Partnerships and LLCs, Practical Tax Strategies, Vol. 84, No. 1
    • September/October 2009State Taxation of Partnerships, LLCs, and Their Owners, Business Entities, Vol. 11, No. 5
    • April 28, 2009Headaches From Filing Bulk Sale Notices, Tax Analysts - ViewPoint
    • May 2008New York Governor's Proposed Budget Bill Includes Some Significant Tax Increases, reprinted in the Corporate Business Taxation Monthly, Vol. 9, No. 8

    Speaking Engagements

    • 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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