Stephen J. Legatzke

Stephen Legatzke is a Principal in the firm's Corporate Group. He represents clients in corporate, partnership, and individual income tax planning, structured financial transactions, debt workouts, and tax controversy matters.

Mr. Legatzke represents international financial institutions, REITs, REMICs, and large and mid-size domestic and foreign corporations, LLCs, and partnerships in federal and state tax planning and taxation of financial products. He has extensive experience with corporate acquisitions, dispositions, joint ventures, structured finance transactions, including securitizations, cross-border financing and leveraged leases, and tax controversy matters. He also has represented both individuals and businesses with respect to compensation tax issues, including nonqualified options, profits interests, nonqualified deferred compensation, and sections 162(m), 280G and 409A compliance.

Mr. Legatzke also advises lenders and debtors with respect to the tax issues arising from debt workouts, modifications, debt-equity swaps, foreclosure and cancellation of debt tax reporting responsibilities, trust fund tax penalties, and federal tax liens. 

His publications and presentations include:

• Presenter, "The Corporate Transparency Act," at Meritas' Annual Meeting, Chicago, May 5, 2023.
• Co-Author, "Opportunity For Increased Foreign Subsidiary Report: New IRS Proposed Tax Regulation Limiting '956 Deemed Dividend' Tax Impact," The Secured Lender, Jan./Feb. 2019.
• Presenter, "Impact of Tax Reform on Secured Lending," a Secured Finance Network webinar, Feb. 13, 2018.

Mr. Legatzke is a member of the American Bar Association's Section of Taxation. He has volunteered with the CBA's Edward J. Lewis II Lawyers In the Classroom program.

Mr. Legatzke joined Goldberg Kohn in December 2006 and is a member of the firm's Finance and Professional Responsibility committees. Previously he practiced law at Winston & Strawn for more than 10 years and was in-house Tax Counsel for Sears, Roebuck and Co.

He received his J.D. from the University of Virginia School of Law in 1992, where he was a Cohen Tax Prize and Scholarship recipient and Articles Editor of the Virginia Tax Review. He received his B.A. in Political Science and Government, with highest honors, from the University of Notre Dame in 1989, where he was elected into Phi Beta Kappa. He is admitted to practice in Illinois.