Berwin Cohen

Of Counsel

Berwin CohenContact Information

Berwin Cohen
Of Counsel

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200 W 41st St.
(at Times Square)
20th Floor
New York, NY 10036



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Berwin has been practicing law since 1999. He has represented domestic and foreign clients, including financial institutions and funds, small to medium size enterprises, start-ups, not-for-profit entities, and high net worth individuals.

Berwin’s practice encompasses all aspects of tax law, including international and U.S. tax planning, compliance, as well as disputes and litigation with the Internal Revenue Service and the Department of Justice. Berwin advises regarding the tax implications of capital raising, formation, operation, restructuring and dissolution of U.S. companies, joint ventures and strategic alliances, mergers and acquisitions, divestitures, stock and asset sales, and compensation arrangements. Berwin’s expertise further includes the tax withholding and reporting implications of cross-border transactions and the holdings of foreign assets and bank accounts by U.S. tax residents. Berwin also has extensive knowledge of the requirements of the Foreign Account Tax Compliance Act (FATCA) and day-to-day operational questions regarding FATCA reporting and withholding.

In addition, Berwin represents domestic and international clients in conne3ction with commerciallitigation before U.S. state and federal courts, He working with an coordinating foreign and local counsel, as required.

Berwin has been an adjunct professor in the New York Law School L.L.M. Taxation Program since 2010. His course portfolio includes: Business Planning for the Closely Held Enterprise, Taxation of Banks and Financial Institutions, Advanced Tax Litigation Seminar, and Tax Practice & Procedure. He is also on faculty at the Ramapo College School of Social Science and Human Services.

Prior to joining Reiss+Preuss LLP, Berwin worked in investment banking as Director of a structured finance department at MUFG, and practiced with Mayer Brown LLP in Palo Alto and New York City. Before that, Berwin held positions in the legal departments of Credit Suisse (and its predecessor Donaldson Lufkin & Jenrette), Bear Stearns, and JP Morgan. Berwin began his legal career at the Public Defender and District Attorney Offices in New City, New York.

At New York Law School, Berwin was appointed Articles Editor at the Journal of International and Comparative Law.

Berwin was the executive producer of the feature film 1/20.

Practice Areas

International Taxation (Planning, Compliance and Litigation)
Litigation (Federal and State Courts)


New York University, School of Law, LL.M. (Taxation), 2002
New York Law School, J.D., cum laude, 1999
Ramapo College, B.A. (College Honors), summa cum laude, Sigma Tau Delta (honors society), 1996

Bar Admissions 

New York
Supreme Court of the United States
U.S. Court of Federal Claims
U.S. District Court, Central District of California
U.S. Tax Court


Financial Industry Regulatory Authority (“FINRA”) Series 63 and 79


The History and Taxation of Offshore Reinsurance Companies (Tax Management International Journal, 2016, co-author) (examination of tax treatment of the search for liquidity and capital efficiency in offshore reinsurance sector)

Protecting a Public Company’s Confidences (NLCPI, 2005, co-author) (examination of attorney-client privilege challenges in wake of new public auditing standards)

The New School of Audit Effectiveness (CCH, 2003, ghost author) (evaluation of strategies, tools and administrative techniques of the IRS LMSB division)

Legislative Activity

Proposal For Student Debt Relief and Tax Credit Act (2017) (proposal to balance the student loan / education / income inequity with tax legislation)

Notice of Transaction of Interest — Section 831(b) Micro-Captive Transactions, CC:PA:LPD:PR (Notice 2016-66) (2016) (opposing arbitrary imposition of premium revenues less dividends percentage thresholds)

Notice of Proposed Rulemaking for Estate, Gift, and Generation-Skipping

Transfer Taxes; Restrictions on Liquidation of an Interest, CC:PA:LPD:PR (REG-163113-02) (2016) (proposal to include LLCs in the definition under control and clarify the definition of family)

Notice of Proposed Rulemaking for Treatment of Certain Interests in Corporations as Stock or Indebtedness, CC:PA:LPD:PR (REG-108060-15) (2016) (opposing a per se equity classification rule that threatened efficient internal capital markets)

Notice of Proposed Rulemaking for Exception from Passive Income for Certain Foreign Insurance Companies, CC:PA:LPD:PR (REG – 108214 – 15) (2015) (clarifying “active conduct” burden, and recommending broad safe harbor for tax treatment)

Notice of Proposed Rulemaking for Credit for Increasing Research Activities, CC:PA:LPD:PR (REG-153656-03) (2015) (recommending standards for the financial sector and improving the definitions for “third party” testing and the “objective, reasonable method”)


New York Law School and University of Rennes International Tax Program: OECD BEPS: US History and Current Context (2016)

Association of Divorce Financial Planners Breakfast Meeting: The Loss of Trust and the Innocent Spouse (2016)

Westmoreland College: Cognitive Challenges to FRE Hearsay (2009 and 2010) (analysis of psychological flaws of Federal Rules of Evidence hearsay exceptions)

Stanford University: Commercial Law of Intellectual Property (October 2006 and 2007) (comprehensive survey of intellectual property taxation)

Other Interests

Berwin is a member of the Board of Directors of the Adolph Schreiber Hebrew Academy of Rockland (ASHAR) and a Chazzan (Cantor) at the Grand Park Synagogue of Wesley Hills.


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200 W 41st St.
(at Times Square)
20th Floor
New York, NY 10036
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