Areas of Practice
- Taxation
- Federal Tax
- Property Tax Appeals
- Real Estate Tax Incentives & Economic Development
- State & Local Tax
- Tax Controversies & Litigation
- Business Services
- Mergers & Acquisitions
- Nonprofits & Tax-Exempt Organizations
- Opportunity Zone Resource Center
- Cannabis Law
- Employee Benefits and Executive Compensation
Bar Admissions
- Missouri
Kansas
Texas
Court Admissions
- U.S. Tax Court
- U.S. District Court, District of Kansas
Education
New York University School of Law, L.L.M., 2013
Washburn University School of Law, J.D., 2012
Washburn University, B.B.A.
Georgetown University, McDonough School of Business, B.S.
Language
- Russian
Asel M. Lindsey is an associate in the Taxation group in Dykema's San Antonio office. Asel specializes in federal tax, international tax, state and local tax and tax controversy matters, with a focus on transactional practice including mergers, acquisitions, and restructurings. Asel advises on a broad range of tax matters involving flow-through entities, including partnerships, limited liability companies and S corporations. Asel is a member of the Firm’s Dental Service Organizations group and regularly advises on tax issues related to DSO acquisitions and restructurings.
Asel also focuses on employee benefits work, including executive compensation arrangements, equity incentive plans, non-qualified deferred compensation plans, qualified retirement plans and Code Section 409A compliance. She prepares private letter ruling requests on various issues and represents clients under voluntary compliance programs of the IRS and DOL, including Employee Plan Compliance Resolution System (EPCRS), Voluntary Fiduciary Compliance Program (VFCP) and Delinquent Filer Voluntary Compliance Program (DFVCP).
Asel also assists nonprofit organizations with obtaining and retaining exemption from federal, state and local taxes, and provides counsel on tax issues for tax-exempt nonprofit organizations.
Experience
Asel’s prior experience includes the following:
- Business sales, acquisitions, reorganizations and restructurings
- Transactions with partnerships, limited liability companies and S corporations, including conversions, restructuring and planning
- State and local tax issues, including income tax, franchise tax, sales and use tax, gross receipts tax and property tax
- Audits, dispute resolution, appeals and litigation at federal, state and local levels
- Qualified Opportunity Zones – formation of Qualified Opportunity Funds, implementation and compliance
- Executive, equity and deferred compensation programs and Code Section 409A compliance
- Employment and income tax considerations for employee benefits, including paid time off and other fringe benefit arrangements
- Investment tax credits and production tax credits for renewable energy projects (wind and solar)
- Tax incentives under the CARES Act, including employee retention credits, FICA deferral, and other
- Formation and operation of private foundations and public charities
- Preparation of federal and state tax returns
- Changes in method of accounting
- International tax issues, including withholding, compliance and reporting
- Cannabis taxation and compliance
Seminars & Speeches
- May 22, 2020
- Navigating the CARES Act, Advertising Specialty InstituteApril 23, 2020
- Tax Changes for Entrepreneurs, Panel Presentation, Lee's Summit Velocity, MissouriMay 2018
- Tax Cuts and Jobs Act and the Effects on Real Estate Industry, CLE Panel Presentation, Kansas City Metropolitan Bar AssociationMarch 2018
- Section 199A Deduction, The Kansas City Tax ClubFebruary 2018
- Tax Due Diligence in Stock and Asset Acquisitions, The Kansas City Tax ClubDecember 2017
- Taxing the Cloud, Missouri Bar Tax SectionFebruary 2014
- Taxation of Bitcoin, Missouri Bar Tax SectionFebruary 2014
Publications
- December 2019Association of South/Central Texas Chapter Newsletter
- September 2019Association of Corporate Counsel South/Central Texas
- "1202 Stock in Entity Choice Considerations"April 2019YLD 101 Practice Series Publication, American Bar Association
- "Tax Due Diligence in Asset Acquisitions"October 2017YLD 101 Practice Series Publication, American Bar Association
News
- November 16, 2020
- November 13, 2020
- Thomas Vaughn, Alexis Schostak and Asel Lindsey to Join Panel Discussion on Navigating the CARES ActApril 20, 2020
Alerts
- Income Tax Return and Payment Deadline Extended Until May 17, 2021April 9, 2021
- March 24, 2021
- January 19, 2021
- November 11, 2020
- September 4, 2020
- June 11, 2020
- June 8, 2020
- June 5, 2020
- Sellers and Buyers of Partnership Interests Should Address Centralized Partnership Audit Provisions and Push Out Elections in Membership Interest Purchase AgreementsJune 1, 2020
- May 26, 2020
- May 8, 2020
- May 4, 2020
- May 1, 2020
- April 27, 2020
- April 13, 2020
- April 13, 2020
- April 10, 2020
- April 9, 2020
- March 31, 2020
- March 30, 2020
- March 27, 2020
- December 9, 2019
- October 1, 2019
- June 26, 2019
- June 12, 2019
Blog Posts
Memberships & Involvement
- American Bar Association, Co-Chair of YLD Tax Law Committee
Awards & Recognition
- Recognized by Scene in SA in "Rising Star Lawyers" for Tax, 2021
- Recognized by San Antonio Magazine in "San Antonio's Top Attorneys" for Tax Law, 2020
- Super Lawyers® Rising Star 2018 in Kansas and Missouri, Super Lawyers Magazine
- Pro Bono Wall of Fame 2016 and 2018, Missouri Bar Association
- Woman of the Year in Entrepreneur/Executive category, Topeka YWCA, 2006