Kurt has written and spoken extensively on partnership taxation, other pass-through entity tax, opportunity zones, and related areas. A selection of his publications and presentations is listed below.

Selected Publications

“Taxable Entity Choice and the Lure of C Corporations”

Whiteford, Taylor & Preston LLP Client Alert, September 24, 2025.

"Subchapter K-2: A Proposal to Simplify Partnership Taxation"

Tax Notes, June 17, 2024

"Why Choice of Entity is the Most Important Tax Decision Your Clients Make, and How to Get it Right"

Live Presentation, Virginia CLE — May 20, August 20, and October 17, 2024

"Opportunity Zone Investment: Continued Vitality?"

Whiteford, Taylor & Preston LLP Client Alert, September 7, 2023

"Special PTET Implications for S Corporations with a Virginia Focus"

State and Local Tax Notes, January 30, 2023

"Virginia's Pass-Through Entity Tax: Significance, Structure, Problems, Potential Solutions, and Happy Wishes"

Spotts Fain Post, December 28, 2022

"Virginia PTET for Multitier Tax Partnerships: One Bridge Too Far?"

Spotts Fain Post, December 2, 2022

"Virginia Pass-Through Entity Tax and Multitier Tax Partnerships"

Spotts Fain Post, July 22, 2022

"Opportunity Fund Zones: Three Ticking Clocks?"

Spotts Fain Post, June 9, 2022

"PPP Loans: Frenetic Fixes and Forgiveness"

Spotts Fain Post, July 30, 2020

"Carried Interests in a Tax Partnership: Reflections, Reactions, and Regulations"

Tax Notes: Viewpoint Article, April 24, 2018

"Understanding and Maximizing the 'Pass-Thru' Deduction"

Spotts Fain Newsletter, February 23, 2018

"Using LLC Profits Interest Instead of Corporate Options"

Tax Notes, Vol. 82, No. 3, pp. 355–358, January 18, 1999

Co-Author, "Subchapter K"

Georgetown Law Journal, Vol. 75, No. 2, pp. 423–623, December 1986

Selected Presentations & Seminars

"Limited Liability Companies, Single Purpose Entities, and Bankruptcy Resistant Entities"

Presentation to Virginia Banks, January 15, 2015

"Family LLCs: Pitfalls, Pratfalls, and Panacea"

VSCPA Tax Seminar, July 22, 2003

"Partnership Taxation: Advanced Concepts"

VSCPA Tax Seminar, October 30, 2001

"Family LLCs: Giving Your Cake Away and Eating It Too"

First VSCPA Tax Conference, November 3, 2000

"Mergers and Acquisitions: The Modern Merger Manual for the Millennium"

First VSCPA Tax Conference, November 2, 2000

"Sale of a Business: When the Rubber Meets the Road"

52nd Annual Virginia Conference on Federal Taxation, June 2000

"S Corporations and Limited Liability Companies: Of Dinosaurs and Sharks"

50th Annual Virginia Conference on Federal Taxation, June 1998

"Recent Corporate and Partnership Tax Developments: A Practical Guide"

44th Annual Virginia Conference on Federal Taxation, June 1992