Jim Dubeck
Director
National Tax — Partnerships
CPA

Industry Expertise

Practice Focus

Biography

Jim has been practicing public and private industry tax accounting, focusing on partnerships since 1990. He has assisted numerous clients in private equity, real estate, manufacturing, technology, finance including hedge funds and alternative energy industries with analyzing, planning, modeling and documenting partnership transactions, Jim’s primary focus is on acquisition and dispositions of partnership interests, debt financed distributions, disguised sales, carried interest issuances, cancellation of indebtedness transactions and maximization of basis recovery deductions. Jim has also restructured C corporation and S corporation debt and submitted ruling requests with the Internal Revenue Service on corporate divisions. His responsibilities also include tax planning, tax compliance and assisting in the preparation of financial statement audits and reviews. He is involved in training staff members in various partnership and S corporation taxation topics.

Selected Publications

  • "IRS Explains Aggregation Rules Under Proposed Regulations for Pass-Through Income Deduction" (Moss Adams Insight, October 2018)
  • "New Limitation on Losses from Pass-through Entities Could Result in Adjustments to Your Tax Strategy" (Moss Adams Alert, February 2018)
  • "Ready for Changes to Liability Allocation?" (TaxStringer, December 2017)

Selected Speaking Engagements

  • Tax Reform: Entity Choice
    (Moss Adams Webcast, January 2018)
  • Cancellation of Debt: Partnerships and S-Corporations
    (Arizona Society of CPAs, August 2010)

Professional Affiliations

  • Member, American Institute of Certified Public Accountants
  • Member, California Society of Certified Public Accountants
  • Member, Washington Society of Certified Public Accountants

Education

  • BS, University of Michigan
  • MS, taxation, Golden Gate University