Donald Board advises business entities and individuals on a broad range of federal, state and international tax matters. A native of the Washington D.C. area, he received his undergraduate degree from Harvard College and his law degree, magna cum laude, from Harvard Law School, where he was a member of the Law Review. He subsequently received an LL.M. in Taxation from Boston University. Following law school, Donald served as law clerk to Judge Henry J. Friendly of the U.S. Court of Appeals for the Second Circuit in New York City.
Prior to joining Wood LLP, Donald spent 15 years as a tax lawyer with a large international law firm. His experience includes designing tax-efficient structures for complex mergers and acquisitions, restructuring businesses to facilitate transition planning and the implementation of sophisticated compensation arrangements, obtaining innovative rulings from the IRS on controversial matters and representing businesses and individual taxpayers in disputes with federal and state tax authorities. Donald also has experience as a general corporate lawyer and was for some years an associate professor of law at Boston University School of Law, where he taught courses on business law.
|Member, State Bar of Massachusetts, 1985 |
Not currently admitted to The State Bar of California
|Boston University School of Law, LL.M. in Taxation, 2000
Harvard Law School, J.D., magna cum laude, 1983
Editor, Harvard Law Review
Harvard University, A.B., Social Studies, Phi Beta Kappa, 1978
Breakup Fees, Capitalization and Code Sec. 1234A, Vol. 25, No. 9, The M&A Tax Report (April 2017), p. 1.
Investing in California Real Property — Tax and Withholding, with Robert W. Wood, Vol. 83, No. 10, State Tax Notes (March 6, 2017), p. 853.
Buyer Diligence & Code Sec. 83: All that Glitters…, Vol. 25, No. 8, The M&A Tax Report (March 2017), p. 1.
Taxing Nonresident Investment in California Real Estate, Vol. 25, No. 7, The M&A Tax Report (February 2017), p. 1.
Clarifying Devices and Active Businesses Under Code Sec. 355, Vol. 25, No. 6, The M&A Tax Report (January 2017), p. 1.
Transferee Liability for Shareholders, Even Innocent Ones? (Part 2), Vol. 25, No. 5, The M&A Tax Report (December 2016), p. 5.
F Reorganizations: “Tax Nothings” in a Bubble, Vol. 25, No. 5, The M&A Tax Report (December 2016), p. 1.
Transferee Liability for Shareholders, Even Innocent Ones? (Part 1), Vol. 25, No. 4, The M&A Tax Report (November 2016), p. 4.
CEO Can’t Deduct $44 Million Criminal Forfeiture After All, Vol. 25, No. 3, The M&A Tax Report (October 2016), p. 5.
Tax Inversions, Strategic Benefits and Rule 10b-5, Vol. 25, No. 3, The M&A Tax Report (October 2016), p. 1.
Hook Stock Torpedoes “Should” Opinion, Buyer Scuttles Mega-Merger, Vol. 25, No. 2, The M&A Tax Report (September 2016), p. 1.
Death of Earnings Stripping? Proposed Regs Target Related-Party Debt, Vol. 25, No. 1, The M&A Tax Report (August 2016), p. 1.
Actual Withholding on Code Sec. 305(c) Deemed Distributions, Vol. 24, No. 11, The M&A Tax Report (July 2016), p. 5.
Cardtronics, Terex, Johnson Controls and Pfizer Face Anti-Inversion Regulations, Vol. 24, No. 11, The M&A Tax Report (July 2016), p. 1.
Getting Stock Rights Right Under Code Sec. 305(c), Vol. 24, No. 11, The M&A Tax Report (June 2016), p. 1.
The Nacchio Refund: $17.8 Million Less Than Meets the Eye?, Vol. 151, No. 6, Tax Notes (May 2, 2016), p. 671.
Clawbacks, Code Sec. 1341, and the Item Concept, Vol. 24, No. 9, The M&A Tax Report (April 2016), p. 1.
Spin-Offs Under Code Sec. 355, with Robert W. Wood, Vol. 24, No. 7, The M&A Tax Report (February 2016), p. 1.
SEC Comments on Tax Opinions, with Robert W. Wood, Vol. 24, No. 5, The M&A Tax Report (December 2015), p. 4.
Tax Opinions the SEC Way, with Robert W. Wood, Vol. 149, No. 10, Tax Notes (December 7, 2015), p. 1307.
4 Mass. Practice — Taxation (treatise with Walter G. Van Dorn and Martin S. Allen).
The Scope of Article 9 is Only One-Quarter as Great as is Commonly Supposed, University of
Miami Law Review (March 1993).
Retooling 'A Bankruptcy Machine That Would Go of Itself', Boston University Law Review (January
Developments in the Law — Conflicts of Interest in the Legal Profession, Harvard Law Review (May