Emily M. Dorisio

Of Counsel

Ms. Dorisio's practice encompasses all aspects of Federal income taxation of businesses and individuals, including entity formation, mergers, acquisitions and other business transactions, as well as the Federal and state income tax and corporate law issues of nonprofit organizations. Ms. Dorisio routinely:

Advises with respect to the appropriate entity choice for new businesses.

Drafts Operating Agreements for disregarded entities, partnerships and corporations.

Forms nonprofit corporations, applies for tax-exempt status with the IRS on their behalf and advises with respect to compliance issues, unrelated business income, Form 990 reporting, joint ventures and partnerships.

Advises with respect to the tax consequences of sales, acquisitions, mergers, liquidations, redemptions and other business transactions.

Advises with respect to, and structures, 1031 exchanges.

Advises with respect to incentive compensation in corporations and partnerships.

Education & Credentials

Education

University of Kentucky

B.B.A., Finance, 1988

University of Kentucky College of Law

J.D., 1996

Bar Admission

  • Kentucky

Acknowledgements

  • Best Lawyers in America®
    • Tax Law, 2023-2025

Professional Involvement

  • Kentucky Bar Association (Taxation Section)
    • Chair, 1999-2000
    • Chair Elect, 1998-1999
    • Vice Chair, 1997-1998
  • American Bar Association (Tax Section)
    • Planning Committee of Tax Section of Young Lawyer's Division, 1997-1998

Community Involvement

  • Lexington Catholic High School Board of Trustees, 2019-Present
  • Horsin’ Around Camp, Inc. Board of Directors, 2001-2020

Publications/Presentations

  • Author, “May I have a Deduction, Please?,” Dickinson Wright Tax Blog, March 2021
  • Author, “Relief for Partnerships,” Dickinson Wright Tax Blog, April 2020
  • Author, “Even COVID-19 Can’t Stop the Scammers,” Dickinson Wright Tax Blog, April 2020
  • "Legislative and Legal Update for Nonprofits and Donors," Central Kentucky Planned Giving Council, August 2011
  • Limited Liability Companies in Kentucky, 3d ed., Chapter 3: Choice of Entity - Income Tax Considerations and Chapter 12: Federal Income Tax Aspects of Operation of an LLC, University of Kentucky Monograph, co-author, 2011
  • American Bar Association's Property Tax Deskbook, Kentucky Chapter, Co-author
  • "Basic Legal Issues Affecting E-Commerce Businesses," Kentucky Small Business Development Center, March 2001
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