

Russell J. Stein
Russell focuses his practice on advising businesses on the intricacies of U.S. Federal and State tax regulations and advising nonprofit charities and charitable foundations on Federal tax regulations and State charitable regulations as well as general business matters. Russell has extensive experience counseling businesses on tax and business matters relating to corporate mergers & acquisitions, tax planning, business restructurings, partnership taxation and Opportunity Zone Investments. He has considerable experience in drafting partnership agreements, reviewing and negotiating merger agreements, and advising companies on tax structuring regarding international holdings.
Russell advises non-profit organizations, charities, and private foundations on a variety of issues ranging from start-up organizational matters through mergers and dissolutions. Russell provides guidance on joint ventures and partnerships between nonprofit and for-profit entities, including advice regarding state regulations and registration requirements involving commercial co-venture agreements.
Russell is a frequent speaker and writer on tax issues for businesses and non-profit organizations.
Russell is currently a member of the Boston Bar Association Tax Section Steering Committee and the Tax Exempt Organization Steering Committee. He is a former Co-Chair of the Tax Section.
Education
- Boston University School of Law, J.D. and LL.M.
- Boston University School of Management, M.B.A
- Northwestern University, B.A.
Bar Memberships & Admissions
- Massachusetts
- New Hampshire
- Rhode Island
- U.S. District Court, Massachusetts
- U.S. Tax Court
- U.S. Supreme Court
Practice Areas
Honors
- Named Massachusetts Super Lawyer 2017-2019
- Named a “New England Super Lawyer” in Boston Magazine in 2017
- Named a “New England Super Lawyer Rising Star” in Boston Magazine in 2013 and 2014
- Edward F. Hennessey Scholar; Top 25% of Third Year Class
- Sylvia Beinecke Robinson Award for “significant contribution to the life of the School of Law”
- Albers Honors Moot Court: 1st Place and Best Brief; Stone Moot Court Best Oralist
- Dean’s Award: Family Law Spring 2004
Professional Affiliations
- Boston Bar Association, Tax Section
- Former co-Chair of the Federal Tax Sub-Committee
- Former Section co-chair
- Boston Bar Association, Tax-Exempt Organization
- Steering Committee Member
- Co-chair of the Special Speakers Series
- Former co-chair of the Continuing Legal Education Sub-Committee and the Tax-Exempt Fundamentals Committee
- New Hampshire Bar Association, Tax Section
- Rhode Island Bar Association
- American Bar Association, Tax Section
Community Activities
- SCS Noonan Scholars, Board Member
- Cub Scout Pac 208 - Former Cubmaster and Den Leader
Personal Note
Russell was born into a tax family, both his parents were CPAs and he started his tax career as a teenager copying tax returns at his father’s CPA firm in Pleasantville, New York. After college, Russell joined the family tax software business, Pencil Pushers Tax Software, where he not only learned about taxes but also the intricacies involved in running a growing privately-held family business. Russell resides in Newton, Massachusetts, with his wife and son and all their books and Legos.
Representative Publications
- SBA Issues Guidance on Treatment of PPP Loans in Mergers and Acquisitions
October 7, 2020 - Employers Have Little Incentive to Implement Social Security Tax Deferral Under New IRS Released Guidance
August 31, 2020 - Creative Ways for Charitable Organizations to Sustain Long-Term Viability
July 30, 2020 - Congress Passes Legislation to Provide More Flexibility for PPP Loan Recipients
June 4, 2020 - SBA Issues Additional Guidance on PPP Loan Certification Requirements
May 13, 2020 - IRS Extends Deadlines For Certain 1031 Exchanges And Investments In Qualified Opportunity Funds
April 14, 2020 - Final Opportunity Zone Treasury Regulations Released
December 23, 2019 - Company Behind Mattress Fundraisers Not Compliant With State Regulations For Years
As seen on WFXT, Boston 25 News, December 20, 2019 - Massachusetts Tax Alert
Partridge Snow & Hahn Client Alert, June 20, 2019 - IRS Issues Additional Regulations Providing More Clarity To Opportunity Zone Investments
Partridge Snow & Hahn Client Alert, May 3, 2019 - Qualified Opportunity Funds: Ten Issues to Keep in Mind
Partridge Snow & Hahn Client Alert, January 25, 2019 - Legal Pitfalls To Avoid In Social Cause Marketing Campaigns
This following article appeared in Law360 Tax Authority., September 21, 2018 - Southcoast Opportunity Zones Provide Opportunities for Investors To Defer And Possibly Exclude Capital Gains From Federal Income Taxation
September 11, 2018 - Proposed IRS Regulations Could Affect Your Ability to Take The New 20% Pass-Through Income Deduction
August 8, 2018 - U.S. Supreme Court Ruling Expands States' Capacity to Require Out-of-State Sellers to Collect and Remit Sales Tax
June 22, 2018 - Practitioner Tax Alert - New Partnership Audit Rules
February 2016 - Tax-Free Business Stock
New Hampshire Business Review, September 30, 2016 - Tax Law: Board Members Beware: Tax Implications for Charities Acting as Fiscal Sponsors
New Hampshire Bar Association, February 2016
Representative Speaking Engagements
- Partnership and Closely Held Business Conflicts in the Age of COVID-19
November 20, 2020 - PS&H Counsel Elizabeth Manchester and Russell Stein Lead Workshop at Massachusetts Nonprofit Network Annual Meeting
October 6, 2020 - Jay Peabody and Russell Stein Are Panelists for Metro South of Boston 2020 Virtual Conference
September 17, 2020 - Opportunity Zones New Bedford Developers Round Table
New Bedford Developers' Roundtable with Mayor Jon Mitchell and the Economic Development Council, May 9, 2019 - Serving On Nonprofit Boards
MCLE, March 6, 2019 - Opportunity Zones Presentation
Good Morning Metro South Brunch Edition, January 25, 2019 - Tax Reform Implications For Small Law Firms And Businesses
Boston Bar Association, March 29, 2018 - Federal Tax Reform: What You Need to Know Going Into The New Year
Boston Bar Association, December 15, 2017
Recognitions
- Partridge Snow & Hahn Attorneys Named 2020 Super Lawyers and Rising Stars
October 2020 - PS&H Attorneys Named 2018 Super Lawyers and Rising Stars
American Lawyer Media, October 22. 2018 - Partridge Snow & Hahn Grows in Boston With Addition of Russell J. Stein and Jeffrey Sarasohn
May 22, 2018