Mr. Mahaffey’s practice emphasis is in the taxation, finance, corporate, and transactional areas. He has provided ‎counsel on a wide range of tax sensitive matters.‎

Memberships & Affiliations

• American Housing Program Subcommittee, Member
• American Bar Association, Member
• Colorado Bar Association, Member

Representative Matters

• Nonprofit organizations, including initial exemption determinations, joint ventures with for-profit organizations, unrelated business income, and various operations and employee benefit matters. Mr. Mahaffey has developed particular emphasis in tax-exempt financing for exempt organizations, charter school financing, and the financing of low- and moderate-income housing programs offered by tax-exempt organizations
• Mergers, acquisitions (taxable and tax-deferred), and reorganizations
• Banking regulatory and finance issues, including financial accounting aspects associated with financial institution regulatory capitalization requirements
• Corporate taxation, partnerships, and limited liability companies, including formation and operational issues
• Compensation and fringe benefit matters, including qualified and nonqualified options, self-funded welfare benefit plans, and related matters
• ERISA-related matters, including leveraged and nonleveraged ESOPs, qualified plans and advice to plan sponsors concerning fiduciary and plan administration issues
• Estate and gift taxation planning
• Assists in litigation in the Federal Tax Court and employee benefits litigation brought or maintained by plan participants or beneficiaries

Publications

• Quoted, “Beyond Wayfair: Implications For State and Foreign Taxes,” 10/22/18
• Co-Author, “IRS Announcement on February 9, 2015, Requires Review of Charter Schools Tax Status,” 02/23/2015
• Co-Author, “Increased IRS Scrutiny of Charter Schools Operated by For-Profit Management Companies,” Rothgerber, Johnson & Lyons Client Alert, 06/18/2012
• Co-Author, “Morally Compliant Medical Benefits for Ministries,” Lewis Roca Rothgerber Christie, 03/14/2012
• Co-Author, “Tax Consequences of Defaulted Loans,” Rothgerber, Johnson & Lyons Client Alert, 04/26/2011
• Author, “Big Changes for Health Care Continuation Coverage,” RJ&L Employment Law Update, April 2009
• Author, “IRS Guidance Published: Reimbursement for Employers for Advancing COBRA Premiums,” RJ&L Alert, March 2009
• Author, “Restoring PERA Contributions by Returning Employees,” RJ&L Employment Law Update, June 2007

Distinctions

Lewis Roca Rothgerber Christie LLP.

Lewis Roca Rothgerber Christie is consistently recognized for its record of achieving results. But what makes us most proud is our record of exceeding our clients’ expectations.

We never stop learning. Never stop improving. Never stop finding new ways to create even better outcomes for our clients. We call it Experience Amplified – a heightened commitment to not just delivering exceptional legal service but also producing more positive experiences for our clients. We deliver Experience Amplified through six core Experience Principles.

Our clients are businesses of all sizes, from Fortune 500 companies to small businesses and up-and-coming entrepreneurs. We understand the industries in which we work, and the business goals of our clients, as well as the influence legal issues can have on achieving your strategic objectives.

We have successfully handled complex cases involving multiple parties and jurisdictions, substantial economic claims, and the most challenging legal issues. Our advice encompasses corporate and commercial transactions, litigation and dispute resolution, intellectual property, government and regulatory, gaming and more.

Our attorneys and staff are consistently recognized as leaders in the profession, offering legal resources across ten western U.S. offices: Albuquerque, Colorado Springs, Denver, Las Vegas, Los Angeles, Phoenix, Reno, Silicon Valley and Tucson.

Reflecting our commitment to excellence is a dedication to diversity and inclusion, and active participation in the communities we serve.