Curtis Kim


Green Hasson Janks is big enough to have resources that you need to advise on complicated issues, but small enough to be entrepreneurial.


Fun Facts

Favorite place in the world:

Los Angeles

Favorite music/band/singer:

Diana Krall

Favorite movie or book of all time:

Shawshank Redemption

One word that best describes me:


When I’m not working, you’ll catch me doing this:

Hiking or mountain biking.

    Opportunity Zones in California

    The Tax Cuts and Jobs Act of 2017 (“TCJA”) has made significant changes to the tax laws, including the enactment of sections 1400Z-1 and 1400Z-2, also known as the Opportunity Zones (“OZ”), in order to encourage investment into distressed and low-income communities throughout the United States. Under the OZ program, investors may generally defer tax on prior capital gains for a limited period of time, provided that such gain is reinvested in a Qualified Opportunity Fund (“QOF”). In addition, […]

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      Tax Law Forces Revamps for Agriculture Companies

      The 2017 Tax Cuts and Jobs Act has introduced section 199A, which generally provides special tax deductions to taxpayers doing business as pass-through entities. While an in-depth analysis of section 199A is beyond the scope of this article, section 199A generally allows a special deduction on 20% of qualified business income subject to various limitations. One of the limitations is that this deduction is limited to 50% of wages related to such qualified business or 25% of such wages plus 2.5% […]

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        Tax Issues Arising From “Bargain” M&A Deals

        In a transaction consummated by parties who are unrelated and on an equal footing, one often assumes that the terms of the transaction should represent the fair market value of the property being exchanged. Even the tax law appears to follow the same assumption that “” After all, the fair market value of a property is generally established in an arm’s length transaction setting. However, from time to time, even in an arm’s length transaction setting, we hear that someone “got a really good […]

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