Douglas J. Becker

Shareholder
Phone
303.575.7576
Email
dbecker@ottenjohnson.com
Assistant
Marie Marinelli, 303.575.7533

Overview

Doug Becker provides tax advice and tax planning with the goal of delivering practical and effective strategies for tax minimization in real estate, corporate and business transactions, and on an overall company basis. In addition to his tax practice, Doug provides advice and counsel to closely-held business clients in all stages of organizing and operating a business.

Doug’s tax practice covers a broad range of areas. He provides tax advice and tax planning in connection with all aspects of real estate, including contributions of real estate to partnerships and LLCs, real estate joint ventures, structuring real estate transactions to achieve capital gains, real estate purchases and sales, leases, land banking (a/k/a Bramblett transactions), like-kind exchanges, involuntary conversions, application of passive activity loss rules, partnership and LLC special allocations, granting compensatory and non-compensatory profits interests and options, and dealing with distressed real estate issues such as foreclosures, cancellation of indebtedness income, and modification of debt instruments. Similar tax advice and tax planning is provided for business operations and various business transactions, such as tax planning for mergers, acquisitions, and other reorganizations and providing tax planning and advice on the taxation of electronic commerce and state and local tax matters, including sales and use tax.

Doug also regularly provides business clients with day-to-day legal advice on all aspects of corporate, partnership, and limited liability company operations, including contract and licensing negotiations and preparation, advice on management duties and responsibilities, liability protection, electronic commerce, employment agreements, and structuring and documenting compensation and stock plans. A particular focus is on working with entrepreneurs and promoters in organizing entities, including determining the choice of entity in which to conduct the venture, negotiating and documenting the joint venture, partnership, or limited liability company agreement, and advising and preparing buy-sell and shareholder agreements for the owners. Doug also negotiates, structures, and implements business transactions, including real estate joint ventures, purchases and sales of business, mergers and acquisitions, and reorganizations. He also assists clients with private equity and bank financing.

In addition, Doug provides advice and counsel to nonprofit and tax exempt organizations in all phases of their life cycle, including structuring and forming the organization, obtaining federal tax-exempt status, advising on unrelated business income tax issues, organizing for-profit and fundraising subsidiaries and affiliates, and providing day-to-day advice and counsel on contract, operations, and tax matters.

Doug is the senior tax attorney at Otten Johnson. Prior to practicing law, Doug practiced accounting as a CPA.

Practice Areas

Industries Served

Publications

  • Presenter at various tax seminars on real estate, corporate, partnership, and other tax topics
  • Casenote and Comment Editor: The University of Colorado Law Review
  • Otten Johnson Alert: Good News for LLC Members and Managers; Bad News for Lenders and Other Creditors (July 2013)
  • Otten Johnson Alert: The Enforceability of Non-Compete Agreements (December 2012)
  • Otten Johnson Alert: Tax Traps for the Unwary Coming in 2013 (June 2012)
  • Otten Johnson Alert: Important Tax Updates Concerning Conversation Easements (March 2012)
  • Otten Johnson Alert: Amnesty, Amnesty, Amnesty (October 2011)
  • Otten Johnson Alert: Is Your Registered Entity Susceptible to Identity Theft Attacks? (February 2011)
  • Otten Johnson Alert: More Landlords Subject to 1099 Reporting (January 2011)
  • Otten Johnson Alert: Tax Consequences of Loan Modifications (March 2010)
  • Author: Supreme Court Clarifies Test for Personal Injury Exclusion under IRC Section 104(a)(2), 24 Colorado Lawyer 2737 (1995)
  • Author: The Colorado S Corporation Income Tax Act, 21 Colorado Lawyer 1163 (1992)

Awards & Involvement

  • Fellow - American College of Tax Counsel
  • Adjunct Professor of Taxation: University of Denver Graduate Tax Program (currently teaching Taxation of Property Transactions and Partnership Taxation)
  • Adjunct Professor of Law: University of Denver Sturm College of Law (previously taught Accounting for Lawyers)
  • Member: Executive Council member and immediate past Chair of the Taxation Section of the Colorado Bar Association
  • Previously taught at the University of Colorado-Denver in the MBA program and for the Becker CPA Review Course
  • "AV Preeminent" rating from Martindale-Hubbell
  • 5280 Magazine Top Lawyer (2015-2018)
  • Colorado Super Lawyers (2009-2011)
  • Dwight J. Zulauf Award from Pacific Lutheran University for passing CPA exam on first attempt
  • William J. Bowe law school scholarship for tax and estate planning achievement

Jurisdiction

  • State of Colorado 
  • United States Tax Court 
  • American, Colorado, and Denver Bar Associations 
  • Greater Denver Tax Counsel Association 
  • Colorado Association of Corporate Counsel 
  • American Institute of Certified Public Accountants 
  • Colorado Society of Certified Public Accountants

Education

  • J.D., University of Colorado School of Law (1989); Editor, University of Colorado Law Review
  • LL.M., Tax, University of Denver College of Law (1993)
  • B.B.A., Accounting, Pacific Lutheran University (1979), Cum Laude