Sean A. Bryan
BIOGRAPHY
Sean A. Bryan is a partner in the firm’s Tax Law practice. Mr. Bryan’s primary practice involves the formation, structuring and maintenance of entities used in business transactions (including partnerships, limited liability companies, and corporations), and the federal and state tax aspects of business transactions. Mr. Bryan has handled complex tax and transactional matters for over 25 years representing individuals, private business interests, and passive investors seeking limited liability. He also represents clients ranging from sole proprietors to large companies in business transactions, including the purchase and sale of real estate and other assets, the purchase and sale of investment interests for both taxable and tax-exempt investors and tax-deferred exchanges of assets.
Mr. Bryan serves on the Board of Directors of the Tarrant County College Foundation, where he chairs the Foundation’s investment committee, and the board of the Fort Worth Chapter of the Juvenile Diabetes Research Foundation. He is a Life Fellow of the Texas Bar Foundation and of the Tarrant County Bar Foundation.
Outside his professional practice, Mr. Bryan has been an active member of Leadership Fort Worth and Leadership Colleyville, in which he helped develop an electronic board bank to identify board membership on local charitable organizations.
EXPERIENCE AND HIGHLIGHTS
Mr. Bryan’s representation includes the formation of a series of investment entities to acquire and sell $100,000,000 of properties in New York City and the formation and operation, including tax advice, of investment entities for a billion-dollar real estate investment fund. He also advised on the sale of the largest contiguous ranch in the United States.
He has advised on numerous tax-deferred exchanges of both real and personal property, and formed and restructured related ownership entities. Included in his many transactions was a sale of a 50% interest in a District of Columbia office building in a manner to permit the other owner to undertake a tax deferred exchange and the consolidation of multiple data centers in furtherance of a $100,000,000 infusion of new equity, which included the new creation of real estate investment trusts. He has extensive experience in restructuring entities to facilitate the requirements of debt and equity financing.
He has counseled on investment funds, security investment partnerships, service companies, real estate holdings, family limited partnerships, and restructuring existing entities for purposes of securitized borrowing.
He has been involved in numerous mergers, divisions, and conversions of entities among structures and states.
AFFILIATIONS AND HONORS
- Texas Bar Foundation, Fellow
- Tarrant County Bar Foundation, Sustaining Life Fellow
- Tarrant County Bar Association
- Leadership Fort Worth
- Leadership Colleyville
- Tarrant County College Foundation, Former Board of Directors
- Juvenile Diabetes Research Foundation, Fort Worth Chapter, Former Board of Directors
- Virginia Tax Review, Executive Editor
HONORS
- Best Lawyers of America®, 2025
- Tax Law
- Top Attorney, 360 West magazine, 2017-2024
- Tax Law
- Top Attorney, Fort Worth Magazine, 2018-2024
- Tax Law
EDUCATION
- University of Virginia School of Law, J.D., 1990
- Abilene Christian University, B.B.A., summa cum laude, 1987
ADMISSIONS
- State Bar of Texas
SPEECHES & PUBLICATIONS
- Author, “Proposed Treasury Rule Aims to Enhance Disclosure in Residential Real Estate Transfers,” Web, March 2024
- Author, “Final Rule on Access to Beneficial Ownership Information under the Corporate Transparency Act,” Web, December 2022
- Author, “Access to Beneficial Ownership Information under the Corporate Transparency Act,” Web, October 2023
- Author, “American Rescue Plan Act of 2021 Extends PPP Loan Relief and Adds Grants for Restaurants,” Web, March 2021
- Author, “New Rules for PPP Loans for Sole Proprietors and Persons with Non-Financial Felonies,” Web, March 2021
- Author, “IRS Again Extends Qualified Opportunity Zone Periods,” Web, January 2021
- Author, “New Rules for New PPP Loans,” Web, January 2021
- Author, “New Law Expands PPP Loans and Provides Grants for Shuttered Entertainment, ” Web, December 2020
- Author, “The SBA’s Stealthy Rule-Making For Mergers and Acquisitions,” Web, December 2020
- Author, “PPP Loan Necessity Questionnaire,” Web, December 2020
- Author, “IRS Doubles Down on Non-Deductibility of PPP Covered Expenses,” Web, November 2020
- Author, “Proposed SBA Questionnaires Regarding “Necessity” of PPP Loan,” Web, October 2020
- Author, “Paycheck Protection Program Simplifies Forgiveness for Small Borrowers and Confirms Certain Lender Review Responsibilities,” Web, October 2020
- Author,”New Guidance for PPP Loan Forgiveness for Owner-Employees and Non-Payroll Items,” Web, August 2020
- Author, “New Guidance on Appeal of SBA’s PPP Loans,” Web, August 2020
- Author, “New FAQs for PPP Loan Forgiveness,” Web, August 2020
- Author, “Revisions to PPP Loan Rules for Loan Forgiveness,” Web, June 2020
- Author, “Update to PPP Interim Rules for Paycheck Protection Program Flexibility Act,” Web, June 2020
- Author, “Treasury Extends Qualified Opportunity Zone Time,” Web, June 2020
- Author, “New Extensions for PPL Loans,” Web, June 2020
- Author, “SBA Issues PPP Forgiveness Rules for Loans under Review,” Web, May 2020
- Author, “SBA Issues General PPP Forgiveness Rules,” Web, May 2020
- Author, “Application Posted for Payroll Protection Program Loan Forgiveness,” Web, May 2020
- Author, “Guidance on Certification for Payroll Protection Program Loans – Repayment Rather Than Penalties,” Web, May 2020
- Author, “Tightening the PPP Rules as the IRS Awakes” Web, April 2020
- Author, “Is Your Payroll Protection Program Loan Really “Necessary”?”, Web, April 2020
- Author, “New Guidance for Investment in Qualified Opportunity Zones (Part III),” Fort Worth Business Press, June 19, 2019
- Author, “New Guidance for Investment in Qualified Oppourtunity Zones (Part II),” Fort Worth Business Press, June 14, 2019
- Author, “New Guidance for Investment in Qualified Opportunity Zones (Part I),” Fort Worth Business Press, May 31, 2019
- Author, “Investment in Qualified Opportunity Zones,” Fort Worth Business Press, Nov. 30, 2018
- Author, “An Empirical Study on Intercircuit Conflicts on Federal Income Tax Issues,” VA. Tax. Rev. 125, 1989