Jordan M. Halle
Jordan M. Halle
PARTNER, CO-CHAIR OF TAX & PRIVATE WEALTH SECTION
BALTIMORE
T: 443.263.8205
F: 410.234.2379
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Mr. Halle’s practice focuses on business and corporate law, partnership and individual tax matters, franchising law and corporate transactional matters. Before joining Whiteford Taylor & Preston LLP, he served as a judicial clerk to the Honorable Lynne A. Battaglia of the Court of Appeals of Maryland.
As Co-Chair of Whiteford’s CARES Act committee, Mr. Halle has written numerous articles about the Paycheck Protection Program (“PPP”), keeping the firm and its clients updated on all the latest developments and has guided dozens of clients through the PPP process, representing millions of dollars in PPP funding, including recently successfully appealing a forgiveness denial with $2+ million at stake.
Recognitions
- The Associated: Jewish Federation of Baltimore, Fred Walpert Award (2023)
- IFLR1000 United States, "Rising Star" in Maryland M&A (2020, 2024)
- The Best Lawyers in America®, Baltimore Tax Law "Ones to Watch" (2021-2024); Tax Law (2025)
- Maryland Super Lawyers®, Business/Corporate "Rising Star" (2020-Present)
Memberships & Activities
- Member: American Bar Association
- Member: Board of Trustees of the Jewish Museum of Maryland; Treasurer
- The Associated: Jewish Federation of Baltimore – Chair, IMPACT Young Professionals Committee
- Member: Maryland State Bar Association
- Former Vice Chair – Franchise and Distribution Law Committee
- Former Tax Section Council Member-at-Large; Chair, Maryland Taxes Treatise Subcommittee
- Former Editorial Board Member, Production Editor, University of Baltimore Law Review
- Former Fellow, Maryland State Bar Association – University of Baltimore Business Law Clerkship
- Former Editorial Board Member, Maryland State Bar Association Business Law Section Newsletter
TRANSACTION AND CONTROVERSY TAX MATTERS
- Provide tax advice to clients in numerous merger and acquisition transactions
- Provide guidance to entities seeking or maintaining 501(c)(3) tax-exempt status
- Handle federal and state income tax, sales tax and property tax audits
FRANCHISING LAW
- Prepare franchise disclosure documents and franchise agreements for new franchisors
- Review franchise disclosure documents and franchise agreements on behalf of franchisees
- Negotiate franchise agreements for franchisors and franchisees
BUSINESS & CORPORATE LAW
- Counsel clients with regard to choice-of-entity issues and general business structuring
- Negotiate and draft formation and governance documents, such as bylaws and operating agreements
- Advise clients on corporate issues and transactional matters
Intellectual Property & Technology
- Represents multiple software startups and established businesses to negotiate agreements for the licensing of their IP, IP protection and acquisition and development, including through independent contractors and skilled employees
Presenter: Remote Work Agreements: Establishing Expectations and Mitigating Risk, Virginia Society of Association Executives, June 9, 2022
Presenter: Latest Updates to the Paycheck Protection Program, Webinar, LeadingAge Virginia CFO Forum, January 21, 2020
Co-Presenter: PPP Forgiveness – Can I Really Keep the Money??, Webinar, Baltimore Development Corporation, June 15, 2020
Co-Presenter: Choice of Corporate Entity (A Webinar), September 13, 2019
Interviewed in: “Jordan Halle: Connecting Young Jewish Baltimore” The Associated (December 2018)
ARTICLES
Client Alert: How "Profits Interest" Works And Why Knowing That Can Matter A Whole Lot
A Primer on IP Representations and Warranties in Asset Purchase and M&A Deals
Client Alert: IRS Will Determine Whether PPP Loans Properly Forgiven, Treat Improperly Forgiven Amounts as Income
Client Alert: Inflation Reduction Act’s Renewable Energy Incentives to Embolden U.S. Energy Transition
Client Alert: Inflation Reduction Act Speeds through Senate – Key Takeaways
Client Alert: IRS Provides Additional Direction on Tax Treatment of PPP Loan Forgiveness
Client Alert: Don’t Jeopardize Your PPP Forgiveness Appeal
Client Alert: Maryland’s Digital Products Tax Will Impact Everyone
Client Alert: What We’re Learning About Second Draw Paycheck Protection Loans and Other Implementation of Recent Legislative Action
A Special Alert for Tax-Exempt Organizations: Impact of New Congressional Action on the Paycheck Protection Program
Client Alert: New Congressional Action Means Big Things for the Paycheck Protection Program
Client Alert: PPP Loan Necessity Questionnaire – The Continuing Saga of the Necessity Certification
Client Alert: Good News for PPP Borrowers (of $50,000 or Less)
Client Alert: SBA Issues Important Guidance on Sale of a Business with Outstanding PPP Loan
Client Alert: Issues Abound in Employee Payroll Tax Deferral
UPDATED - Client Alert: Six Steps to PPP Loan Forgiveness
Client Alert: Latest PPP Regulations Allow Early Forgiveness Application
Maryland's SALT Deduction Cap Workaround
Client Alert: EZ PPP Forgiveness Application and Self-Employed PPP Usage Cap
Client Alert: Key Changes To The Paycheck Protection Program
Client Alert: More Questions Answered in the PPP Loan Forgiveness Application
Client Alert: Paycheck Protection Program Loans – Your Questions Answered
Client Alert: Diminished Deductions for the Use of Certain PPP Loan Proceeds
Client Alert: As the World Turns – PPP Loan Program and the Necessity Certification
Client Alert: SBA Clarifies the Standard for Needing a PPP Loan
Client Alert: Main Street Business Lending Program is Another Option for Struggling Businesses
Client Alert: The CARES Act – New Financial Resources for Small Businesses and Nonprofits
Client Alert: Is Your Business an "Essential Business" during Your State's Shutdown?
NEWLY UPDATED: Extended Tax Deadlines - Details Matter
Client Alert: SBA Loan Program for Businesses Economically Impacted by Coronavirus
The small business or private non-profit must have its principal office located in a state that has been declared a disaster area, which, currently, include D.C., Delaware, Maryland, Pennsylvania and Virginia. Loans under the EIDL program are for up to $2,000,000 with interest rates capped at 3.75% for small businesses, and 2.75% for private non-profits. Loan proceeds may be used to pay fixed debts, payroll, accounts payable and other bills that can’t be paid because of Coronavirus’s impact.
Client Alert: Extended Tax Deadlines – Details Matter
Opportunity Zone Regulations: Round 2
At long last, on April 17, 2019, Treasury released its second set of proposed regulations providing guidance on Opportunity Zones. (Available here). These proposed regulations answer some questions about how operating businesses can take advantage of the Opportunity Zones. Of particular note and as highlighted below, Treasury provided much needed guidance and flexibility regarding leased property.
What You Should Know About Qualified Opportunity Zones
The Bipartisan Budget Act Partnership Audit Change: Is It Time to Update Your Operating Agreement?
As a result of the Bipartisan Budget Act (“BBA”) enacted in 2015, beginning this year partnership audits (which means the audits of any entity taxed as a partnership for federal income tax purposes, most typically limited liability companies (“LLCs”) and limited partnerships) will be governed by the IRS’s newly centralized audit regime. Considering how many franchisees and franchisors are LLCs and are treated as partnerships for tax purposes, these new rules demand the attention of people involved in franchising, real estate and many other business ventures.
U.S. Supreme Court Decision Permits States to Charge Sales Tax for Online Purchases
On June 21, 2018, the Supreme Court issued its opinion in South Dakota v. Wayfair, Inc., overturning Quill Corp. v. North Dakota, 504 U.S. 298 (1992) and National Bellas Hess v. Illinois, 386 U.S. 753 (1967), and ushering in a new paradigm for sales tax nexus. Ultimately, the court held that the physical presence rule as refined in Quill was unsound and incorrect and that states may charge sales tax on purchases from out-of-state sellers that do not have a physical presence in the taxing state, so long as the seller has “substantial nexus” with the taxing state.
How the Tax Cuts and Jobs Act Affects Nonprofit Executive Compensation
The Tax Cuts and Jobs Act created Section 4960 of the Internal Revenue Code that imposes a new 21% excise tax on certain tax-exempt entities (including any organization exempt under Section 501(c), (d), 401(a) or 115) on (i) the annual compensation (including benefits and deferred compensation) paid to its five (or more) highest-paid employees in excess of $1,000,000 and (ii) excess parachute payments paid to the same class of employees.
NEWSLETTERS
Associations, Nonprofits and Political Organizations Report - Summer 2020
Whiteford's COVID-19 Resource Page
Are YOU Ready for Your PPP Forgiveness Application?
Associations Creating Community Podcasts - Globally
Recent Presentations
Announcements
The Real Deal - Summer 2020 Issue
Maryland’s SALT Deduction Cap Workaround