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Partner - Raymond J. Casella

Raymond J. Casella

Partner

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Ray practices in all areas of federal, state and local tax law. He has extensive experience representing individuals, corporations, partnerships, municipalities and tax-exempt organizations including private foundations, public charities, schools, hospitals, business leagues, trade associations and clubs. Ray regularly deals with federal and state income tax issues, Connecticut sales and use tax issues, federal and state payroll tax issues, municipal real and personal property tax issues, municipal conveyance tax issues and private foundation excise taxes. He also frequently represents taxpayers before the Internal Revenue Service and the Connecticut Department of Revenue Services.

Ray is a frequent lecturer on federal and state tax topics including the private foundation excise taxes, the application of the Federal Insurance Contribution Act (FICA) taxes to municipal employees, the Connecticut sales and use tax exemptions applicable to manufacturing businesses, employment tax issues arising from the use of independent contractors, and various tax and corporate governance issues affecting tax-exempt organizations.

Prior to becoming an attorney, Ray was a practicing certified public accountant and a small business owner.

Distinctions

  • Listed as a Connecticut Super Lawyer®: Tax (2016-2019)
  • Listed as a Connecticut Super Lawyer Rising Star®: Tax (2010)
  • New Leaders of the Law Award for Community Contributions, Connecticut Law Tribune (2005)

Professional Affiliations

  • American Bar Association
  • Connecticut Bar Association
  • Hartford County Bar Association
  • National Association of College and University Attorneys
  • National Business Officers Association

Community Involvement

  • Hartford Preservation Alliance: Former Board Member
  • Channel 3 Kids Camp: Former Board Member

Publications

June 8, 2020  Connecticut Nonstock Corporations Temporarily Allowed To Conduct Member Meetings Remotely
June 9, 2020  IRS Finalizes Form 990 Donor-Disclosure Tax Rules
March 30, 2020  Massive Coronavirus Stimulus Package Contains Many Significant Tax and Employee Benefits Provisions
January 7, 2020  Good Riddance to the Parking Tax and the Two-Tiered System for Calculating a Private Foundation's Tax on Investment Income
November 11, 2019 - Updates to June 26 Publication  Governor Lamont Signs Connecticut Biennial Budget: New Deal or Déjà Vu?
September 16, 2019  The Donor Disclosure Saga Continues: IRS Readdresses Donor Disclosure Requirements After Court Loss
July 12, 2019  New Tax Law Requires Exempt Organizations to E-File Annual Forms 990
December 14, 2018  Unrelated Business Taxable Income from Employer-Provided Parking and Other Qualified Transportation Fringe Benefits
November 8, 2018  Federal Excise Taxes on Executive Compensation
December 31, 2018 - Updates to June 6 Publication  2018 Connecticut Tax Developments
February 1, 2018  A Strategy for Maintaining the Tax Efficiency of Charitable Contributions In 2018
December 29, 2017  The New Biennial Budget: Trick or Treat?
December 18, 2017  DRS Updates: New Withholding on Pensions and Annuities, Economic Nexus for Sales Tax and "Fresh Start" Program
July 13, 2017  2017 Legislative Session: Refusing to Budge(t)
June 30, 2016, Updated December 31, 2016  Connecticut Tax Developments 2016
June 2018  Connecticut Tax Developments
12/15/15, Updated 12/29/15  Connecticut Tax Developments 2015
12/15/15, Updated 12/29/15  Connecticut Deficit Mitigation Package Contains Limited Tax Relief

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Practice Areas

Industries & Featured Services

Education

  • New York University School of Law,
    LL.M., 2000
  • Western New England University School of Law, J.D., 1999, cum laude
  • Bentley College, B.S., 1988

Bar Admissions

  • Connecticut
  • Massachusetts
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