George Delta

Counsel

The Incentive Federation, Inc.

George Delta advises clients on a variety of corporate and individual tax issues including mergers and acquisitions, the tax treatment of complex financial transactions, tax planning, commercial transactions, cancellation of indebtedness issues, the innovative use of net operating losses, the taxation of pass-through entities, and lobbying and government affairs. Mr. Delta has expertise in various aspects of the incentive, promotion, and reward and recognition fields, including safety and service achievement awards, gift cards, escheat law, sweepstakes, the taxation of awards and incentives, and sales taxation. He is counsel to the Incentive Federation Inc. and has represented trade associations in the incentive, promotion, and reward and recognition fields, as well as other tax-exempt organizations. He also has expertise in commercial transactions involving the Internet, including the taxation of such transactions, and in negotiating, drafting, and managing performance contracts and contracts for the sale and purchase of intellectual property and other goods and services. He has represented clients before the Internal Revenue Service, the U.S. Tax Court, state tax courts, and state tax agencies. He has published numerous tax articles, articles on gift cards and the law of escheat, and co-authored the treatise, Law of the Internet (Wolters Kluwer 4th ed. 2017).

In addition, Mr. Delta assists individuals, families, and small business owners with their estate planning needs. He prepares estate plans, including wills, various types of revocable and irrevocable trusts, powers of attorney, and advance medical directives, each specifically tailored to the individual needs of the client. Mr. Delta also advises business owners, from formation and corporate governance to business succession planning, including the purchase and sale of small to mid-size businesses.