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Faculty


Kevin Leifer

Assistant Professor of Taxation, full-time

B.S. (Accounting), Brooklyn CollegeM.B.A. (Taxation), St. John’s University Graduate School of BusinessJ.D., Fordham University School of Law
LL.M. (Tax), New York University School of Law
C.P.A.

Description

Kevin Leifer joined the LIU-Post faculty as a full-time Assistant Professor in January 2014. He teaches tax courses at the undergraduate and graduate level.

Prior to joining the LIU-Post faculty, Kevin spent 29 years of his professional career with Ernst & Young LLP (EY). He joined the New York office of EY (then Ernst & Whinney) in 1983 and was admitted to the partnership in 1990.

Kevin has spent most of his career advising real estate owners and developers, opportunity funds, the hospitality industry, real estate loan portfolios, REITs, UPREITs, cooperative housing corporations, condominiums, and corporate and institutional real estate. He has extensive experience is the structuring of transactions, including the acquisition and disposition of real estate, and debt restructuring and workouts of troubled real estate companies. Kevin’s technical expertise is in the taxation of partnerships, limited liability companies and S corporations.

Specialties

Tax planning for real estate companies; the taxation of partnerships, limited liability companies and S corporations.

Publications

Co-author, “Revenue Ruling 95-41: A Favorable Analysis for Allocating Partnership Nonrecourse Debt,” published in The Journal of Real Estate Taxation, Spring 1996

Lectures and Presentations

“A Primer on Section 704(C) - Partnership Allocations on Contributed Property” – Foundation of Accounting Education Evening Technical Session and Webcast – November 12, 2013
“Negative Capital Accounts - What To Do Next??” - Partnership Tax Conference, December 18, 2012
“Partnership Allocations Relating To Contributed Property” – Partnership Tax Conference, December 15, 2011
“Partnership Current Developments/Hot Topics And A Primer On Partnership Distributions” - Partnership Tax Conference, December 16, 2010
“Partnership Contributions And Distributions” - Partnership Tax Conference, December 16, 2009
“Partnership Allocations Relating To Contributed Property” – Partnership Tax Conference, December 17, 2008
“A Primer On Partnership Distributions” – Partnership Tax Conference, December 13, 2007
“A Primer On Allocating Partnership Liabilities” – Partnership Tax Conference, December 19, 2006
“Pass-Through Entity Update” – AICPA National Conference on Federal Taxes, November 1, 2005
“Primer On Section 754 Elections” – Westchester CPA Society, October 20, 2005
“Partnership Contributions And Distributions” - Partnership Tax Conference, December 20, 2005
“New Tax Developments” – NYSSCPA Real Estate Conference, January 7, 2003
“Partnership Allocations Attributable To Contributed Property” –Partnership Tax Conference, December 18, 2002
“Disguised Sales” - NYSSCPA Flow-Through Entity Conference, July 10, 2001

Professional Affiliations

Member, NYS State Society of Certified Public Accountants (NYSSCPA)
Member, American Institute of Certified Public Accountants (AICPA)
Former member of the Board of Directors, NYSSCPA
Member and former chairman, NYSSCPA Partnership Tax Committee
Member, AICPA Partnership Tax Committee
President – Young Israel of Hillcrest (7 one-year terms) 1991-1993, 2005-2007, 2009-2011, 2013-2014
Financial Secretary & Member of the Board – National Council of Young Israel 2013-2015
American Friends of ALYN Hospital – Board Member 2009-2015; Treasurer 2012-2014