Richard Schaul-Yoder
Richard Schaul-Yoder has practiced tax law in Boston since 1985 and is the former chair of the Taxation Department at Foley Hoag. His practice emphasizes tax planning for corporate transactions, investment funds, and financial products, with a particular focus on advising U.S. and foreign companies and investors in the tax-efficient structuring of sophisticated cross-border investments and business transactions. He works closely on a regular basis with tax advisors in Europe, Australia, New Zealand, and Latin America, to craft creative structures that achieve maximal overall tax results. In the corporate area, Rick has particular expertise in structuring tax-free and taxable mergers, acquisitions, spin-offs and similar transactions. In the investment fund area, he provides tax planning for onshore and offshore hedge and private equity funds and their managers, including master-feeder and multi-class partnership structures to accommodate the varying tax profiles of U.S., foreign, and tax-exempt investors. Rick’s experience in the financial products area includes conventional financing arrangements as well as the use of derivative products to achieve particular results for both U.S. and foreign clients.
Rick also has more than 20 years' experience advising tax-exempt organizations on issues of qualification, unrelated business tax, prohibited transactions, intermediate sanctions, joint ventures with for-profit entities, the use of for-profit affiliates, overseas operations, and planning for both domestic and offshore investments.
Before joining Foley Hoag, Rick was associated with the Boston tax practice of another national law firm.
Bars and Court Admissions
- Massachusetts
- U.S. Tax Court
professional / civic involvement
- American Bar Association Tax Section, Committee on U.S. Activities of Foreigners and Tax Treaties
- Subcommittee on Tax Simplification and Compliance, Co-Chairman
- Subcommittee on International Flow-Through Entities, Former Co-Chairman
- Subcommittee on Important Developments, Former Chairman
- International Fiscal Association
- International Bar Association, Subcommittee N (Taxes)
publications
- Win Some, Lose Some: New tax act takes billions and returns billions to American business, LEGAL TIMES Volume XXVII No. 43 (October 25, 2004)
- Various Hedge Fund Tax Topics, Financial Research Association Conferences (New York: 2003-current)
- Exchangeable Share Acquisitions: Cross-Border Tax Planning, Boston Bar Association (2003)
- So Now That You’ve Inverted: Tax Results of International Corporate Inversion Transactions, American Bar Association Tax Section (October 2002)
- Corporate Acquisitions Involving Limited Liability Companies, Federal Tax Institute of New England (November 2002)
- Federal and Massachusetts Tax Strategies for Mergers, Acquisitions & Restructurings, Massachusetts Bar Association (2001)
- Two Case Studies on Tax Problems and Opportunities in Recent Acquisitions Involving S Corporations, Boston Bar Association (1998)
- Tax Considerations for a Prospective Seller of a Small Business, Small Business Association of New England (1998)