Kenneth W. Parsons

Kenneth W. Parsons is an attorney whose practice focuses on resolving critical tax and business structuring issues for Native American governments and nonprofit organizations. Based in Holland & Knight's Washington, D.C., office, Mr. Parsons provides tax planning and compliance advice, and regularly represents clients before the IRS in audits, tax penalty matters and other controversies. He also advises on Section 1202 qualified small business stock issues and the tax-related aspects of energy.

Native American Governments

Mr. Parsons counsels Native American governments across the country on tax and business structuring issues. He has in-depth knowledge of tax planning under the Tribal General Welfare Exclusion Act of 2014 (Section 139E) and related areas such as Revenue Allocation Plan amendments and the impacts of general welfare distributions on Supplemental Security Income (SSI), Medicaid and other public benefits.

Since 2020, Mr. Parsons has served the U.S. Department of the Treasury's Tribal Advisory Committee (TTAC) in various capacities, including as a member of the General Welfare Exclusion (GWE) Subcommittee. As a GWE Subcommittee member, he co-authored the Subcommittee's report on the General Welfare Exclusion and TTAC's proposed GWE regulations. Through his work on the GWE Subcommittee and with his clients, Mr. Parsons advocates for an approach to the General Welfare Exclusion that maximizes Tribal sovereignty and self-determination.

Mr. Parsons' experience also includes advising on tax reporting and withholding obligations, drafting minors' trusts and deferred per capita plans, and preparing regulatory comments on tax issues of importance to Tribal governments. He provides legal counsel on numerous other aspects of law with tax implications for Indian Tribes and their members, including the Corporate Transparency Act (CTA), Kiddie Tax, distributions from trust lands and trust resources, and the Tribal expenditure opportunities and compliance requirements under the Coronavirus Aid, Relief and Economic Security Act's (CARES Act) Coronavirus Relief Fund and the American Rescue Plan Act's Fiscal Recovery Fund.

Tribal governments and casinos call on Mr. Parsons to assist them through every stage of IRS audits, from effectively responding to Information Document Requests to negotiating tax liabilities and penalties. He also advises Tribal governments on the formation and utilization of Section 17 corporations, Tribally chartered corporations, Tribal authorities and other business structures.

Mr. Parsons' clients and peers recognize him as a leading practitioner in Native American law. In interviews with Chambers USA – America's Leading Lawyers for Business guide, clients said he is:

"outstanding to work with. He is respectful, understanding, responsive and helpful."

"timely, passionate and well-versed on tribal tax laws."

"helpful, enlightening, practical and risk-aware. He is also articulate, writes well and has connections in Washington, D.C."

Nonprofit Organizations

Public charities, trade associations and social welfare organizations seek Mr. Parsons' advice on a variety of issues. He has counseled clients on obtaining and maintaining tax-exempt status, limitations on lobbying and the unrelated business income tax. He also provides guidance on acquisitions and other combinations involving tax-exempt organizations.