With nearly two decades of experience, Ryan Riehl focuses his practice on a wide variety of federal and state tax issues for a broad range of clients, including publicly traded companies, closely held businesses, real estate developers, oil and gas producers, financial institutions, investors, manufacturers, distributors, inventors, and individuals.
Ryan specializes in partnership taxation; like-kind exchanges and other real estate tax matters; taxation of oil and gas properties; tax planning in connection with business acquisitions, dispositions and reorganizations; private equity transactions; New Markets, Historic, Solar, Wind and other Tax Credit financing transactions; R&D tax credits; as well as both inbound and outbound U.S. international tax issues.
Honors, Awards, and Recognition
- Michigan Rising Stars 2014-2018, Tax
- “The Buck Stops Here: Michigan Tax Experts See Savings, Downsides In New Federal Law,” Corp! Magazine, June 2019
- Co-presenter, “Understanding Michigan’s New Elective Pass-Through Entity Tax,” State Bar of Michigan Taxation Section webinar, February 16, 2022
- “2021 Tax Law Changes,” The Friedman Real Estate Group, October 27, 2021
- “Tax Issues with Oil and Gas Investments,” King Operating Corporation Roundtable, September 29, 2021
- “PPP Loan Audits: What To Expect And How To Prepare,” Detroit Regional Chamber webinar, October 6, 2020
Representative Transactions (Prior to joining Bodman)
- REIT Spin-out and Initial Public Offering. Represented a multi-fund private equity firm on the spin-out and “roll up” of more than 20 companies holding 16 office properties consisting of 1.85 million sq. ft. of rentable space in five states, and in connection with an initial public offering of common stock.
- Financial Institution Exchange Transactions. Represented a publicly traded bank’s like-kind exchange services group in connection with more than 60 like-kind exchange transactions ranging in value from $800,000 to $300,000,000, including forward and reverse like-kind exchanges, build-to-suit exchanges, related-party exchanges, exchanges of tenancy-in-common interest as well as oil, gas and other mineral working and non-working (royalty) interests.
- OEM Supplier Tax Credit Claim. Assisted in the preparation of $6,000,000 R&D tax credit claim for large OEM supplier and successfully defended substantially all of such claim on audit.
- European Automotive Supplier Tax Planning. Developed and coordinated tax planning for $560,000,000 stock and asset acquisition of companies in the U.S. and 12 foreign countries by a European automotive supplier.
- Oil and Gas Royalty Investment Company Tax Opinions. Issued tax opinions used in private placement memorandums in connection with the tax treatment of oil and gas royalty interests under like-kind exchange provisions of the Internal Revenue Code.
- Partnership/Limited Liability Company Tax Planning. Developed tax structure for the redemptions/sales of partners’ in interests in closely held general partnerships and limited liability companies engaged in farming, medical services and other business activities.
- Foreign Reporting Compliance/Voluntary Disclosures. Assisted numerous U.S. taxpayers residing both in the U.S. and abroad with tax compliance issues related to foreign bank/financial accounts, foreign trusts and other foreign business/investment entities. Advised numerous individuals in connection with making voluntary disclosures of their prior failure to file required U.S. tax/financial information returns (such as the “FBAR” Form, as well as Forms 5471, 3520 and 8938, etc.) and how to address previously unreported U.S. tax liabilities.
- Wayne State University Law School, J.D., summa cum laude
- Wayne State University Law School, LL.M.
- Michigan State University, B.A., with high honors