 Neil R. Lapinski
Wilmington office
(302) 384-9400
nrl@elliottgreenleaf.com
Neil R. Lapinski, a shareholder, focuses his practice on the areas of tax, business organization, and commercial 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, and co-authored “Unauthorized or Authorized Practice of Law by Transactional Out-of-State Lawyers in Delaware,” American Bankruptcy Institute Journal, Vol. XXVII, No. 4 (May 2008).
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. He represents clients in complex issues involving commercial and contract litigation, tax disputes, the Petroleum Marketing Practices Act, adversary actions related to Chapter 11 bankruptcy proceedings, and special needs children pursuing their education rights.
Mr. Lapinski has provided consultation in structuring tax advantageous operational agreements for cross-border entities. He has advised a Polish 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.
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 both the Delaware Bar Association and District of Columbia Bar Association’s Tax Sections.
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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