 Neil R. Lapinski
Wilmington office
(302) 384-9400
nrl@elliottgreenleaf.com
Neil R. Lapinski, of counsel to the Firm, focuses his practice on the areas of tax, business, commercial, and contract litigation. He recently authored “Delaware and Foreign Banks Can Capitalize on Quasi-Thin Capitalization,” 41 State Tax Notes 293 (July 31, 2006); 43 Tax Notes Int’l 9 (August 28, 2006), examining the recent trend in U.S. tax treaties allowing multinational banks operating branches in the U.S. to use the risk-weighted assets approach to allocate capital.
Mr. Lapinski has been lead counsel in multiple jury trials throughout Delaware, including in the United States District Court and Superior Court in New Castle, Kent, and Sussex counties representing clients in complex issues involving commercial and contract litigation, Petroleum Marketing Practices Act, commercial landlord/tenant law, Chapter 11 preference actions, immigration law, and special needs children pursuing their education rights.
He has provided consultation in structuring tax advantageous operational agreements for cross-border entities. He advised Grybel Sp.Zo.O. and its U.S. partner on the impact under the Poland, U.S. tax treaty when operating through a Delaware LLC with exclusively U.S. citizen members and minority U.S. shareholders in a Polish corporate equivalent while utilizing a Delaware passive investment company to hold trademark and patent rights for the U.S. sale of building materials manufactured in Poland. He has also drafted a Delaware LLC Operating Agreement and DS-3036, Exchange Visitor Program Application, including pro forma financials, for submission to U.S. Dept. of State to obtain for-profit J-1 cultural exchange visa sponsorship designation for a U.S. parent company operating domestically and in Poland.
Mr. Lapinski is admitted to the State Bars of the District of Columbia and Delaware. He is also admitted to the United States District Court for the District of Delaware and the United States Court of Appeals for the Third Circuit and the United States Tax Court. He is a member of the Delaware Bar Association Section of Taxation and the American Immigration Lawyers Association. Additionally, Mr. Lapinski actively provides pro bono services for the Immigrant Counsel of Delaware.
Mr. Lapinski earned a Bachelor of Arts in Business Economics and Philosophy from Brown University in 1994. He graduated from American University’s Washington College of Law in 1997 and earned a Master’s in Law in Taxation from Temple University’s Beasley School of Law in 2006.
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May 2008
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