Ian Boccaccio
May 6, 2024
Michael S. Messina
Michael Messina is a Director and Registered Representative of Ryan Tax Capital. Michael works with sponsors and investors to bring together partnerships that are based on the design of financial models reflecting the needs of all parties to a transaction. Identifying the right fit for each project and working with a multi-disciplinary team of advisors and counsel to effectuate partnerships is the focus of Michael's efforts at Ryan Tax Capital. Michael is also a Director of Income Tax at Ryan, LLC, New York Office.
Private Sector Experience
Current
Director, Income Tax, Ryan, New York office
- Trusted advisor on the renewable energy tax provisions of the Inflation Reduction Act
- Assistance in the identification and qualification of Section 48 Investment Tax Credits and Section 45 Production Tax Credits
- Analysis and placement of Transferable Tax Credits
- Structuring, modeling and ensuring compliance for Tax Equity and Hybrid Tax Equity/Transferability partnerships
- Tax Controllership and Tax Recoveries:
- Specializes in providing domestic and international tax reporting and compliance to U.S. multinational, Fortune 1000 companies, and foreign-owned companies with U.S. inbound taxation.
- Industry experience in finance (conglomerate financing arms, ’40 Act Funds and Hedge Funds), healthcare, automotive, and technology consulting.
- Proficient in the identification and recovery of overwithheld taxes related to beneficial, double tax treaty rates and court ordered reclaim opportunities such as Article 63, Anti-Discrimination claims in the European Union.
- Specific areas of expertise include:
- Domestic tax reporting and compliance for U.S. corporations
- International tax return filings for Controlled Foreign Corporations
- Project management and coordination of corporate audits
- ASC 740 and FAS 109 calculations, reconciliations, and audit readiness
- Transition Tax review – E&P and FTC optimization
- TCJA and CARES Act – tax optimization
- 1042 filings and FATCA Chapter 3 Regulations and Compliance
Education/Accreditation
- Master of Science Degree, Taxation, Bentley University
- Bachelor of Business Degree, Management Information Systems, University of Notre Dame
- SIE, Series 7 & Series 63