Journal of Passthrough Entities
Editor-in-Chief
Charles R. Levun
Levun, Goodman & Cohen
Northbrook, IL
Associate Editor-in-Chief
Michael J. Cohen
Levun, Goodman & Cohen
Northbrook, IL
Charles R. Levun is a partner in the firm Levun, Goodman & Cohen. In addition to his role as a full-time practicing tax and business attorney, Mr. Levun is an author and educator who has developed a national reputation in the field of taxation. He is a past chair of the Partnership Committee of the American Bar Association’s Section of Taxation. He has also served as the Chairman of both the Chicago Bar Association’s Committee on Federal Taxation and the Federal Taxation Section Council of the Illinois State Bar Association. Mr. Levun is also a tax consultant to numerous CPA and law firms across the country.
Mr. Levun has been the consultant to the CCH Partnership Tax Planning and Practice Guide since its inception in 1988 and is the author of the monthly Partner’s Perspective column that accompanies the Guide. Mr. Levun is an Adjunct Professor of Law at the Illinois Institute of Technology, Chicago-Kent College of Law Graduate Tax Program where he teaches advanced partnership taxation. Since its inception in 1987, Mr. Levun has been the co-creator and Chairman of the Faculty of the annual Partnership, LLC & S Corporation Tax Planning Forums, co-sponsored by CCH Tax and Accounting. Forum is a two-day, intensive tax planning seminar for professionals, offered in several different locations across the country. In addition, Mr. Levun has been the co-creator and Chairman of the Faculty of the annual Back to Basics Partnership, LLC & S Corporation Seminars, also co-sponsored by CCH. These two-day seminars are designed for professionals who would like a solid grounding in these essential topics or to brush up on their existing knowledge of these fundamentals.
Mr. Levun received a J.D. from the University of Chicago Law School (1970) and a B.S. from the University of Illinois, Urbana-Champaign (1966).
Michael J. Cohen is a partner in the firm Levun, Goodman & Cohen. He has been practicing law since 1981, and from 1975 to 1978, he practiced public accounting. Mr. Cohen has been providing business and tax advice to closely held businesses for his entire career.
A major part of Mr. Cohen’s practice involves educating other business and tax professionals. He is co-author of the monthly Partner’s Perspective column accompanying the CCH Partnership Tax Planning and Practice Guide. In addition, since its inception in 1987, Mr. Cohen has been the co-creator and a faculty member of the annual Partner ship, LLC & S Corporation Tax Planning Forums, co-sponsored by CCH Tax and Accounting. Also, since its inception in 1996, Mr. Cohen has been the co-creator and a faculty member of the annual Back to Basics Partnership, LLC & S Corporation Seminars, also co-sponsored by CCH. Through the forums and the seminars, Mr. Cohen has developed a nationwide business and tax consulting practice.
Mr. Cohen received an LL.M. in taxation (1984) and a J.D. with highest honors (1981) from the Illinois Institute of Technology, Chicago-Kent College of Law. He also has an M.B.A. in Finance (1981) from DePaul University, and received a B.S. in Economics (1975) from the Wharton School of Finance and Commerce at the University of Pennsylvania.