Christine B. Bowers practices in all aspects of federal income tax, including employee benefit plans, tax-exempt organizations and domestic and international tax planning for businesses and individuals.
In the area of employee benefit plans, Christine advises clients on the design, implementation and administration of tax-qualified retirement plans, non-qualified deferred compensation plans, equity compensation plans, employee stock ownership plans (ESOPs), health and welfare plans and cafeteria plans. She also advises clients on employee benefit plan compliance under ERISA, COBRA and the Affordable Care Act and on issues related to fiduciary duties and reporting and disclosure obligations. Christine drafts plan documents and amendments, participant communications, Forms 5500 and IRS determination letter requests. In addition, she represents clients before the Internal Revenue Service and Department of Labor with respect to audits and the correction of employee benefit plan errors.
In the area of tax-exempt organizations, Christine counsels organizations on obtaining and maintaining tax-exempt status under the Internal Revenue Code. She works with public charities, private foundations and government entities to address issues involving operations and governance, unrelated business income tax, fundraising, private inurement and private benefit, joint ventures, for-profit subsidiaries, mergers and acquisitions, excise taxes, employee benefit plans and tax-exempt bond issuances. In addition, Christine drafts applications for tax-exempt status, organizational documents and Forms 990. She has worked with organizations from various nonprofit sectors, including educational institutions, economic development and social welfare organizations, VEBAs, museums, churches and hospitals.
In the areas of business and individual tax planning, Christine has experience with the tax aspects of structuring mergers, stock and asset acquisitions, internal restructurings and tax-free reorganizations. She also advises clients on a variety of tax-planning issues, involving S corporations and partnerships, real estate development activities, like-kind exchanges, discharge of indebtedness, business deductions, capital assets, debt and equity financing and reporting and compliance. Christine’s international tax experience has focused on FIRPTA, the foreign tax credit, Subpart F income, income tax treaties and planning for U.S. citizens living abroad and foreign residents with U.S.-source income.
Christine is a monthly contributing author to the Bloomberg BNA Tax Management Compensation Planning Journal, Tax Management Real Estate Journal and Tax Management Memorandum.
Prior to joining Buchanan, Christine served as a law clerk to the Hon. L. Paige Marvel of the United States Tax Court in Washington, D.C., was an international tax manager at a Big Four accounting firm and practiced tax law at a large, Richmond, Virginia-based law firm. Christine is a native of Pittsburgh.
New York University School of Law, LL.M., 2003, Taxation
University of Pittsburgh School of Law, J.D., 2002, magna cum laude; Order of the Coif; William H. Eckert Prize; Associate Editor for the Journal of Law and Commerce
Boston University, B.A., 1999, cum laude, Psychology, Chemistry and Biology minors
- United States Tax Court