Scott A. Dondershine

• Maryland, 1995
• District of Columbia, 1995
• Virginia Supreme Court, 1994
• U.S. Tax Court, 2008
• U.S. Court of Appeals 4th Circuit, 1994
• U.S. Court of Federal Claims, 1995
• U.S. District Court Eastern District of Virginia, 1997
• Virginia, 1994

• CPA, 1990

• Greater McLean Chamber of Commerce, Member of the Board of Directors

• Top Rating for Business Attorney, Super Lawyers Top Rating for Business Attorney - Washington, D.C. and Virginia, Thomson Reuters, 2024
• Named a Top Attorney in Northern Virginia in the category of tax law.  , Top Attorney in Northern Virginia, Northern Virginia Magazine, 2023
• Named a Top Attorney in Northern Virginia, Top Attorney in Northern Virginia, Northern Virginia Magazine, 2022
• Top Rating for Business Attorney, Super Lawyers Top Rating for Business Attorney in Virginia, Thomson Reuters, 2023
• Top Rating for Business Attorney, Super Lawyers Top Rating for Business Attorney - Washington, D.C. and Virginia, Thomson Reuters, 2021
• Top Rating Business Attorney, Super Lawyers Top Rating for Business Attorney - Washington, D.C. and Virginia, Thomson Reuters, 2020
• Top Rating for Business Attorney, Super Lawyers Top Rating for Business Attorney - Washington, D.C. and Virginia, Thomson Reuters, 2019
• Named as a top attorney in Arlington by Arlington Magazine, 2019-2022, Top Attorney in Arlington, Arlington Magazine
• Named as a top attorney in Virginia by Richmond Magazine, 2019-2022, Top Attorney in Virginia, Richmond Magazine
• Legal Elite, Taxes/Trusts/Estates, Virginia Business Magazine, 2020-2022
• Legal Elite, Corp America, 2017
• AV Preeminent Rated, Martindale-Hubbell, 2017-2022
• Power Players Finalist, Smart CEO Magazine, 2014

• American University, Washington, D.C., Bachelor of Science cum laude - May, 1989, Major: Accounting, Major: Management Information Systems

• S corporations are required to have one class of equity, i.e., each share/unit must have the same “pro rata” rights.  Some entities mistakenly adopt an operating or shareholders agreement containing clauses that allocate profits and losses, or make distributions, on a non-pro rata basis. Examples include (a) any requirement to maintain capital accounts pursuant to the Section 704(b) rules that apply to partnerships and (b) providing exceptions whereby profits are first allocated to members having negative capital account balances upon dissolution.  The faulty provisions invalidate (or blow-up) an S election causing significant tax issues. Up to now, entities had to file for a Private Letter Ruling (PLR) to remedy a blown S election.  Fortunately, IRS recently issued Rev. Proc. 2022-19, 2022-41 I.R.B. 282 making it easier for taxpayers to obtain relief. , Author, Cleaning IRS’ Clogged Pipes: Correcting S or QSUB Election Errors, Various, 2022
• The Article discusses new Section 409A and the accompanying regulations. The law substantially tightens the tax rules governing non-qualified deferred compensation. Failure to comply with the rules can cause immediate taxation of the amount deferred, plus interest and penalties, Author, Coping With the Strict New Rules on Non-Qualified Deferred Compensation, Estate Planning, 2006
• The U.S. Supreme Court’s end of term best hits included Connelly v. U.S., 133 AFTR 2d 2024, 1680WL 3859749 (June 6, 2024).  While not as sexy as many of the other groundbreaking releases, Connelly will shakeup the business succession plans of many businesses. , Author, How Does Connelly Affect Your Business Succession Plan?, Closely-held Businesses, 2024
• The issues faced in drafting a buy-sell agreement are complex and difficult. This article analyzes some of the key concerns, such as the purpose of the agreement, the types of agreements, and methods for determining the price of the stock, Author, Buy-Sell Agreements, Estate Planning, 2003
• Congress adopted the Fair Labor Standards Act (the "FLSA") in the late 1930s as part of President Roosevelt's New Deal to produce higher levels of employment among the adult work force. Today, disgruntled employees often use the protections provided by the FLSA as a linchpin to turn a marginal case for wrongful discharge or some other adverse employment action into a successful action for severance pay or other financial redress. Corporate counsel needs to assist employers in complying with the FLSA to eliminate its use in claims alleging inappropriate employment decisions, Author, Understanding the FLSA and its Overtime Pay Requirements, Virginia Lawyer, 1999
• The Article discusses how to resolve employment tax delinquency issues and the trust fund recovery penalty, Co-Author, Avoid the Employment Tax Delinquency Trap, Journal of Accountancy, 1996

• On April 11, 2020, Virginia enacted a slew of new employment laws that will alter the landscape for Virginia workers and their employers. The laws, which don't go into effect until July 1, 2020, will have a far-reaching impact lasting beyond the pandemic. One of the more significant provisions involves worker misclassification errors., New VA Labor Laws Including Stiff Penalties for Worker Misclassification Errors, Corporations
• On March 18, 2020, the Federal Government enacted the Families First Coronavirus Response Act. This Client Alert explains the two primary obligations of employers and the assistance from the Federal Government to businesses in the form of tax relief for complying with the Act. The Act becomes effective April 1, 2020 and generally remains in effect through December 31, 2020., Families First Coronavirus Response Act, Businesses
• Whether enrolled in college, working in a job, taking a gap year, or traveling, parents lose their legal rights to assist a child when the child turns age 18 and becomes an adult. The sad reality is that this could impede efforts to help a child during a time of need. The Client Alert describes three documents that any young adult should have in place: Durable Medical Power of Attorney with HIPAA Authorization, Living Will and Financial Durable Power of Attorney., hat Happens With Children Fly the Coup?, Individuals -Estate Planning
• This Client Alert describes an important change made to the required minimum distribution rules by the 2019 Setting Every Community Up for Retirement Enhancement (SECURE) Act. The required minimum distribution rules used to permit distributions over the life expectancy of a designated beneficiary. Now, the general rule is that after an employee plan participant or IRA owner dies, the remaining account balance must be distributed to designated beneficiaries within 10 years after the death of the employee plan participant or IRA owner., Important Change Made by the 2019 SECURE Act to RMD Rules, Individuals -Estate Planning
• June 2018 Client Alert: On June 21, 2018, the US Supreme Court in the case of South Dakota v. Wayfair, Inc. upheld a South Dakota law that redefined the substantial nexus test. The new test changes the focus for establishing state sales tax nexus. Now, the requirement to collect taxes for sales into a particular state is no longer based upon having a physical presence in such state. The new law focuses more on a volume of sales test and will force many more internet retailers to begin collecting sales taxes, Landmark Supreme Court Sales Tax Decision Affects Many Online Retailers, Other Businesses, Retailers
• December 2017 Client Alert: On December 22, 2017, President Trump signed into law the Tax Cut and Jobs Act of 2017. One of the most important provisions of the Act provides a significant new deduction applicable to pass-through entities. This Client Alert explores the new deduction, including various limitations on its applicability, New Deduction Applicable to Pass-Through Entities, Technology, Government Contracting, Other Businesses
• This December 2016 Client Alert discusses a recently enacted statute, the Defend Trade Secrets Act ("DTSA"). DTSA provides companies with additional weapons to use in protecting trade secrets but also requires certain notifications in order to use the full arsenal of weapons, The Defend Trade Secrets Act, Other Businesses, Government Contracting, Technology
• June 2016 Article: New Section 409A and the accompanying Prop. Regs. substantially tighten the tax rules governing non-qualified deferred compensation. Failure to comply with these rules can cause immediate taxation of the amount deferred, plus interest and penalties, Coping with the Strict New Rules on Non-Qualified Deferred Compensation, Technology, Government Contracting, Other Businesses
• This May 2015 Client Alert discusses (1) recent activity by the EEOC in attacking employee termination agreements (putting at risk agreements that require an employee to waive the right to participate in EEOC proceedings) and (2) upcoming important changes to the white-collar exemptions under the Fair Labor Standards Act, the effect of which will probably lead to employers having to pay overtime to more employees, EEOC Attacking Employee Release Agreements and Upcoming Changes to the FLSA, Other Businesses, Government Contracting, Technology
• This September 2013 Client Alert explores the recent expansion of the scope of the Health Insurance Portability and Accountability Act ("HIPAA") and its potential implications for information technology companies and other business associates, THE HIPAA OMNIBUS FINAL RULE AND ITS POTENTIAL APPLICATION TO INFORMATION TECHNOLOGY COMPANIES, Other Businesses, Government Contracting, Technology
• This July 2013 Client Alert discusses a one-year extension of the employer mandate and related provisions of the Affordable Care Act, One-Year Extension of the ACA Employer Mandate, Other Businesses, Government Contracting, Technology
• This June 2013 Client Alert discusses some of the key obligations of employers under the employer mandate of the Patient Protection and Affordable Care Act (the "ACA"), Understanding the ACA Employer Mandate, Other Businesses, Government Contracting, Technology
• This May 2012 Client Alert discusses Virginia's recent adoption of a trust statute allowing for protection of a grantor's assets and Maryland's recent adoption of tenants by the entireties trust statute, New Creditor Protection Techniques in Virginia and Maryland, Individuals, Technology, Government Contracting, Other Businesses
• This November 2011 Client Alert provides a discussion of the view of the courts in Virginia on various issues concerning non-competes and confidentiality agreements, Discussion of Recent Virginia Decisions Concerning Non-Competes, Technology, Government Contracting, Other Businesses
• March 2010 Article: Many people lack adequate estate plans because the need for an estate plan was never properly described or understood. This document describes the benefits of an estate plan in an easy-to-read question and answer format, The Importance of an Estate Plan, Individuals, Technology, Government Contracting, Other Businesses
• This December 2007 Client Alert discusses some important developments in estate planning that may necessitate changes in your documents, Recent Developments in Estate Planning, Other Businesses, Government Contracting, Technology, Individuals
• June of 2006 Client Alert: The American Jobs Creation Act of 2004 enacted a new Internal Revenue Code Section (409A) that significantly changes the manner in which deferred compensation is taxed. The Client Alert discusses the changes made by Section 409A, New Rules on Taxation of Deferred Compensation, Technology, Government Contracting, Other Businesses
• August 2003 Client Alert and Article: The issues faced in drafting a buy-sell agreement are complex and difficult. This Article analyzes some of the key concerns, such as the purpose of the agreement, the types of agreements, and methods for determining the price of the stock, Buy-Sell Agreements, Technology, Government Contracting, Other Businesses
• August 2003 Client Alert: While the use of finders is widespread, issuers need to be alert for two potential problems. First, an issuer may not rely upon an exemption from securities registration if the finder does not strictly follow all applicable requirements for the exemption. Second, an issuer may not be able to utilize a planned exemption as a result of using a finder that should be but is not registered as a broker, A Cautionary Note in the Use of Finders to Raise Capital, Other Businesses, Government Contracting, Technology
• April 1999 Client Alert: Congress adopted the Fair Labor Standards Act (the "FLSA") in the late 1930's as part of President Roosevelt's New Deal to produce higher levels of employment among the adult work force, Understanding the FLSA and its Overtime Pay Requirements, Other Businesses, Government Contracting, Technology

• Government Contractors
• Individuals
• Technology

“Scott Dondershine is the only attorney I now go to regarding tax matters. He's got a skilled hand with the law and working with the IRS.”