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Micah J. Stewart, LL.M in Taxation

DIRECTOR, TAX SERVICES

ABOUT MICAH

Micah has experience in tax planning for partnerships, S corporations, corporations, individuals, gratuitous transfers, trusts, and estates. He also has an extensive background in international tax planning. Micah leads the firm’s efforts in timely legislative and regulatory guidance and presents numerous seminars to the firm’s clients and professional organizations. He also is the lead in the firm’s tax planning as it relates to cryptocurrencies. Micah’s engagements include business and tax planning for national and international companies and assistance with reorganization, merger, and acquisition tax issues. In addition, he is an adjunct professor at the Louisiana State University Paul M. Hebert Law Center.

Prior to joining LaPorte, Micah was an associate attorney for a large regional law firm where he concentrated his efforts on tax planning for families and businesses and in the field of tax incentive planning. He was previously a manager at a Big Four accounting firm in New Orleans where he focused on international taxation and general business planning. Micah began his professional career in 2005 and joined LaPorte in 2011. 

INTERNATIONAL TAX SERVICES

Micah has experience with a variety of international tax issues from both an inbound and outbound perspective. He also has experience with treaty analysis. Micah advises foreign investors on choice of entity and other areas of tax planning. In addition, he consults with clients on international mergers and acquisitions, and international reorganizations.

TRANSACTION ADVISORY SERVICES

Micah is the tax leader of the firm’s Transaction Advisory Services Group. He has deep experience in mergers and acquisitions from both the buy and sell side. Micah’s goal is to optimize transaction tax results for his clients. He has experience in debt restructuring, tax deferral strategies for investors and developers. While investors and developers may have different ownership interests, Micah assists them both in order to achieve their goals from a tax advantageous perspective.

Bachelor of Arts in Political Science, Loyola University New Orleans
Master of Laws in Taxation, Levin College of Law, University of Florida
Juris Doctorate, Loyola University New Orleans, School of Law

American Bar Association
Louisiana Association of Business and Industry, Committee on Taxation, Member
Louisiana State Bar Association
Louisiana State University Paul M. Hebert Law Center, Adjunct Professor
Louisiana Art & Science Museum, Board Member
Louisiana Lighthouse, Advisory Board Member

Louisiana Bar Association:

  • “How the Coronavirus Aid, Relief, and Economic Security (CARES) Act will Impact You: A First Look,” April 10, 2020
  • “Coronavirus Aid, Relief, and Economic Security (CARES) Act: Updated Guidance,” April, 17, 2020

South Louisiana Bank, Webinar, “Coronavirus Aid, Relief, and Economic Security (CARES) Act:
     Updated Guidance,” April 13, 2020
Construction Financial Management Association (CFMA), Creating a Business Succession Plan,
     October 30, 2019 & December 12, 2019

“Tax Cuts and Jobs Act”

  • Baton Rouge CPA Society, September 19, 2018
  • NOLA Estate Planning, January 29, 2018

Houston Metropolitan Chamber of Commerce, “2017 Tax Update,” December 2017
ASA Houston joint presentation with Bowen Miclette & Britt Insurance Agency, Andrews & Myers PC, “Complying
     with the Affordable Care Act… Your First Order of Business for 2013,” January 15, 2013
Construction Financial Management Association (CFMA), “Creating a Business Succession Plan,” October 30, 2013
Construction Financial Management Association (CFMA), “Tax Planning Strategies for the Affordable Care Act and
     State and Federal Tax Law Changes Update,” August 13, 2013
Council of Petroleum Accountants Societies (COPAS), “The Patient Protection and Affordable Care and the Health
     Care and Education and Reconciliation Acts of 2010,” May 15, 2013
Construction Financial Management Association (CFMA), “The Patient Protection and Affordable Care and the
     Health Care and Education and Reconciliation Acts of 2010,” March 27, 2013
Property One, “Tax Planning for 2013,” January 11, 2013
Society of Louisiana CPAs, “Sunset of the 2001 Economic Growth and Tax Relief Reconciliation Act (EGTRRA) and
     the 2003 Jobs and Growth Tax Relief Reconciliation Act (JGTRRA),” November 8, 2012

New Orleans CityBusiness, “Could Louisiana’s new pass-through entity tax help lower your individual taxes?,” July 19-August 1, 2019, Co-author

LaPorte Blogs:

  • “Senate Passes H.R. 7010 that Amends PPP,” June 4, 2020
  • “SBA Releases Additional Guidance on PPP Loan Forgiveness,” May 22, 2020
  • “IRS Releases Guidance on PPP-Related Deductions,” May 1, 2020
  • “CARES Act 2.0, Main Street Lending Program, and Additional Guidance on All PPP Loans,” April 24, 2020
  • “Updated COVID-19 Guidance,” April 15, 2020
  • “CARES Act: Updated Guidance from LaPorte CPAs & Business Advisors,” March 31, 2020
  • “How the CARES Act Will Impact You: A First Look,” March 27, 2020LaP

AREAS OF CONCENTRATION

International Tax Services
Transaction Advisory Services

225.761.7396
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