E-mail: dcm@psh.com

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(tel) 401-861-8283     (fax) 401-861-8210

Mr. Morganelli is chair of the Firm's Tax Practice Group. He advises clients concerning federal and state tax issues and in the development of state and local tax strategies to enhance tax filing positions and satisfy compliance obligations.

Mr. Morganelli has significant experience with the implementation of tax strategies for Fortune 500 companies, retailers, manufacturers, developers, and financial institutions.

Mr. Morganelli provides the following services as part of his practice:

• FASB Interpretation 48 (FIN 48) analysis for uncertain tax positions
• Taxpayer advocacy and assistance with federal and state rulings, audits and litigation
• Mergers and acquisitions analysis and review
• State and federal transactional analysis and review
• Tax credit and refund analysis for individuals and multistate companies
• Preparation of customized tax opinions
• Planning tax compliance for nonprofit organizations
• Business incentives and relocation analysis and negotiation with state and local authorities
• Voluntary disclosure and tax amnesty initiatives
• Income and franchise tax review and analysis
• Sales tax and unclaimed property compliance review
• Assistance with state and federal administrative hearings and tax appeals
• Domicile Analysis
• Film tax credit support
• Executive compensation planning; IRC Sec. 409A Review

Additionally, he has industry experience with the creation and management of Real Estate Investment Trusts, Regulated Investment Companies, and other special purpose entities and their related securities registration requirements.

EDUCATION
Boston University School of Law, LL.M. 1994

New England School of Law, J.D. 1993

Providence College, B.S.
   cum laude, 1989

PROFESSIONAL AFFILIATIONS
Massachusetts Bar Association
Rhode Island Bar Association
Rhode Island Society of CPA’s
   Chairman, Federal & State Tax Committee
Massachusetts Society of CPA’s

REPRESENTATIVE PUBLICATIONS
“Tax Tips for Charitable Giving: 5 Ways to Make a Difference in Your Charitable Tax Deduction” Partridge Snow & Hahn LLP Take Note email, November 2009

“New Tax Law Benefits 401(k) Plan Beneficiaries”, Partridge Snow & Hahn LLP Client Alert, October 2009

“2009 Stimulus Bill: Tax Incentives for Businesses”, Partridge Snow & Hahn LLP Take Note E-news, March 2009

"Employers Sponsoring 401(k) Plans Exposed to New Risk " Partridge Snow & Hahn LLP Client Alert, March 2008

"Maximize the Benefits of Charitable Giving by December 31, 2007 " Partridge Snow & Hahn LLP Client Alert, September 2007

"Rhode Island Amnesty for Unclaimed Property Compliance " Partridge Snow & Hahn LLP Client Alert, September 2007

"Massachusetts Health Care Reform Act – Employers Held More Accountable" Partridge Snow & Hahn LLP Client Alert, May 2007

"Rhode Island Reduces Capital Gains Tax Rate for Individuals" Partridge Snow & Hahn LLP Client Alert, January 2007

COMMUNITY ACTIVITIES
Art League of Rhode Island
   Treasurer
Town of Milford Finance Committee
   Chair
Providence College Alumni Association
   Board of Governors

PROFESSIONAL CERTIFICATION
Certified Public Accountant

BAR MEMBERSHIPS
Massachusetts, 1993
Rhode Island, 1994