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Phillip England is an equity shareholder in the New York office of Anderson Kill. Mr. England has extensive experience in the major practice areas of federal income taxation, including mergers and acquisitions, leveraged buyouts, partnerships, business and venture capital structurings and public and private offerings. His practice emphasizes the tax aspects of international corporate and joint venture arrangements and tax issues relating to insurance coverage and captive insurance matters. Mr. England provides counsel to clients seeking alternative risk transfer services and captive insurance company legal and tax advice. He advises on a variety of issues that arise in the formation of captives for clients in a variety of industry sectors. In the course of his practice, Mr. England has represented public and private corporations as well as individuals with respect to a wide range of corporate transactions.
Domestic Taxation
Mr. England's practice consists of assisting large and mid-sized corporations in the structuring and planning of corporate transactions and investments; advising clients with respect to general corporate activities (including acquisitions, dispositions and joint ventures) within the context of the federal income tax laws; and representing clients in tax audits and tax litigation.
International Taxation
Mr. England's practice also has consisted of advice and counsel regarding most areas of international taxation including intercompany pricing and international tax treaty planning, structuring offshore acquisitions and dispositions, and the foreign activities of U.S. controlled entities.
Mr. England started his legal career at Cadwalader, Wickersham & Taft in New York City. He left Cadwalader to join R.J. Reynolds Industries, Inc., to assist that company in the development of an international tax group for RJR's world wide corporate affairs. He was Senior International Tax Counsel and Group Manager for International Tax Planning for RJR.
At the time of the leveraged buyout of RJR he became Vice-President of Sea Land Corporation, formerly an RJR subsidiary which was spun off to become a NYSE company. In 1988, following the acquisition of Sea Land by CSX Corp. he returned to the private practice of law in New York.
Representative Engagements
R.J. Reynolds Industries, Inc. - Mr. England assisted R.J. Reynolds in the development of an international tax group for RJR's world wide corporate affairs. He was Senior International Tax Counsel and Group Manager for International Tax Planning for RJR.
At the time of the leveraged buyout of RJR he became Vice-President of Sea Land Corporation, formerly an RJR subsidiary which was spun off to become a NYSE company. In 1988, following the acquisition of Sea Land by CSX Corp., he returned to the private practice of law in New York.
Publications
Book Chapter: "Captive Insurance Companies," Legal Issues In Risk Management - A Policyholder's Guide (Aspen Publishers, 2009)
"Too much candy for a nickel?," Captive Review (April 2010)
"Defending Your Brand: Knocking Out the Knock-Offs," AKO's Inside Brand Integrity (Autumn 2009)
"A Change in Strategy - A break down how new tax rules might prompt a change in group captive insurance arrangements," Captive Review (October 2009) (with Randall Beckie)
"How to Choose a Domicile," Risk Management Magazine (July/August 2009) (with Robert M. Horkovich)
"Preserving Evidence: Adhering to proper procedures ensures that time and money are well spent on the investigation of counterfeit goods," World Intellectual Property Review (May/June 2009) (with Kanishka Agarwala)
"Showing you the ropes," Captive Review (March 2009) (with Randall Beckie)
"Captive Confusion," Risk Management Magazine (March 2009) (with Robert M. Horkovich and Randall Beckie)
"Phillip England and Randall Beckie discuss and attempt to dispel the confusion surrounding the tax treatment of cell captives that has been created in the wake of Revenue Ruling 2008-08," Industry Comment, Captive Review (December/January 2008/2009)
"When the tail wags the dog," Captive Review (November 2008) (with Randall Beckie)
”The IRS Clarifies Rent-a-Captive Tax Treatment,” AKO Self-Funding Advisor (Autumn 2008)
"Minimizing Trademark Counterfeiting And Preserving Brand Equity," Corporate Counsel (August 2008) (with Mark Gottlieb and Kanishka Agarwala)
"Now you own it, now you don't: IRS clarifies taxation of rent-a-captives," Captive Review (April 2008) (with Randall Beckie)
"Proposed Captive Insurance Tax Regulations Would Affect Consolidated Groups," AKO Self-Funding Advisor (Autumn 2007) (with Randall Beckie)
"Proposed Tax Regulations: A Solution Without a Problem," Captive Insurance Company Reports, (December 2007) (with Randall Beckie)
"Captive Insurance Companies: A Growing Alternative Method of Risk Financing," Journal of Payment Systems Law (June 2007) (with Isaac E. Druker and R. Mark Keenan)
"Tax Consequences-Self-Funding vs. Captive Insurance," AKO Self-Funding Advisor (Spring 2006)
"Choice of Second Captive or Cell Requires Careful Analysis," AKO The Captive Report (Winter 2006) (with Isaac Druker)
"Recent Tax Developments Relating To Employment Law," AKO Employment Insider (Spring 2005) (with John Hess )
"Temporary Elective 85% Dividends Received Deduction Allowed for Dividends from CFCS to a U.S. Corporate Shareholder," AKO The Captive Report (Spring 2005) (with John Hess)
"Captive Insurance May Provide a Snug Fit for Employee Benefits, But Only if You Do Things Right," Captive and ART Review (November 2004) (with Rhonda Orin)
"England's Long-Term View," Captive Review (August 2002)
"Going Round in Circles," [Captive Insurance] Captive Review (April/May 2004) (with John Hess and Isaac Druker)
"Proceed with Caution," Directors and Officers Captive Review (August 2003)
"Escrows-An Often Overlooked Tax Planning Tool," AKO Estate Planning & Tax Advisor (Spring 2003)
"Substance Over Form Revisited – The UPS Case And Captive Insurers," Corporate Counsel (October 2001)
"'Substance Over Form' - An Old Tax Concept Still Quite Alive – A Lesson Insurance Planning," Corporate Counsel (October 2000)
Speaking Engagements
Mr. England has lectured on various aspects of international taxation.
"Captives, Self-Funding, Self-Administration - Alternatives to Traditional Insurance Policies," Industry Breakout Sessions: Important Issues Affecting Key Industries, 12th Annual Policyholder Advisor Conference, New York, NY (September 17, 2009) (with Rhonda D. Orin)
Risk and Insurance Management Society Educational Workshop, (with William G. Passannante, Finley T. Harckham, Pamela D. Hans, Kevin J. Connolly and Ronald Papa), New York, NY (October 20-21, 2008)
”ERISA Insurance – Alternatives to Traditional Insurance Policies – Captives, Self-Funding, Self-Administration,” 11th Annual Policyholder Advisor Conference, New York, NY (September 18, 2008) (with Rhonda Orin)
"Collateral Quagmire," 2007 Vermont Captive Insurance Association's Annual Conference, Burlington, VT (August 7, 2007)
"Strategic Advantage of Captive Insurance," Vermont Captive Insurance Association Regional Seminar, San Francisco, CA (October 27, 2006)
"Insurance for Financial Institutions: Easy to Buy, But Will It Pay Your Claim?," AKO Annual Financial Institutions, Harvard Club, New York City (July 13, 2006)
"Captives/Self-Funding-The Pros and Cons," 9th Annual Policyholder Advisor Conference (June 1, 2006)
Bar Admissions
New York and New Jersey
Personal
Mr. England was born in North Carolina. He was a former Captain in the United States Air Force.
Education
New York University Graduate School of Law (Taxation), LL.M.
University of North Carolina at Chapel Hill School of Law, J.D.
University of North Carolina at Chapel Hill, B.A.
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