Jordan M. Halle

Jordan M. Halle

T: 443.263.8205
F: 410.234.2379

Mr. Halle’s practice focuses on business and corporate law, partnership and individual tax matters, franchising law and corporate transactional matters. Before joining Whiteford Taylor & Preston LLP, he served as a judicial clerk to the Honorable Lynne A. Battaglia of the Court of Appeals of Maryland.


  • Listed in Maryland Super Lawyers as a "Rising Star", 2020

Memberships & Activities

  • Member: Maryland State Bar
  • Member: Maryland State Bar Association
    • Business Section – Franchise and Distribution Law Committee Vice Chair
    • Tax Section – Tax Section Council Member-at-Large; Chair, Maryland Taxes Treatise Subcommittee
    • Young Lawyers Section
  • Member: American Bar Association
  • The Associated: Jewish Federation of Baltimore – Chair, IMPACT Young Professionals Committee
  • Former Editorial Board Member, Production Editor, University of Baltimore Law Review
  • Former Fellow, Maryland State Bar Association – University of Baltimore Business Law Clerkship
  • Former Editorial Board Member, Maryland State Bar Association Business Law Section Newsletter


  • Provide tax advice to clients in numerous merger and acquisition transactions
  • Provide guidance to entities seeking or maintaining 501(c)(3) tax-exempt status
  • Handle federal and state income tax, sales tax and property tax audits


  • Prepare franchise disclosure documents and franchise agreements for new franchisors
  • Review franchise disclosure documents and franchise agreements on behalf of franchisees
  • Negotiate franchise agreements for franchisors and franchisees


  • Counsel clients with regard to choice-of-entity issues and general business structuring
  • Negotiate and draft formation and governance documents, such as bylaws and operating agreements
  • Advise clients on corporate issues and transactional matters

Co-Presenter: Choice of Corporate Entity (A Webinar), September 13, 2019
Interviewed in: “Jordan Halle: Connecting Young Jewish Baltimore” The Associated (December 2018)


Client Alert: Is Your Business an "Essential Business" during Your State's Shutdown?

To date, the governors of a growing number of states have issued orders implementing a variety of state-wide “shutdown” measures intended to slow the spread of COVID-19. Such orders vary from state to state and range from limiting certain gatherings and activity (including the closure of select businesses) to a full “shelter in place” order.

Client Alert: SBA Loan Program for Businesses Economically Impacted by Coronavirus

The U.S. Small Business Administration's (“SBA”) Economic Injury Disaster Loan (“EIDL”) program provides low interest loans to small businesses suffering substantial economic injury as a result of the Coronavirus.

The small business or private non-profit must have its principal office located in a state that has been declared a disaster area, which, currently, include D.C., Delaware, Maryland, Pennsylvania and Virginia. Loans under the EIDL program are for up to $2,000,000 with interest rates capped at 3.75% for small businesses, and 2.75% for private non-profits. Loan proceeds may be used to pay fixed debts, payroll, accounts payable and other bills that can’t be paid because of Coronavirus’s impact.

Client Alert: Extended Tax Deadlines – Details Matter

We have received inquiries about the possible extension of tax payment and tax filing deadlines in response to Covid-19, as well as some misstated rumors. This client alert is intended to clarify the current state of tax payment and filing deadlines at the federal level and at the Maryland level. 

At Your Service? Customer Account Ownership and its Impact on Non-Competes, Control Determinations for Vicarious Liability, and Franchise Goodwill

The 2010s have been a decade of greatly increased scrutiny regarding the level of control that franchisors exert over their franchisees. While much of that scrutiny has been exerted by parties outside of the franchise relationship, that spotlight has forced franchisors to examine more carefully the controls they wield over franchisees.

Choice of Corporate Entity (A Webinar)

Jordan Halle and Phil Bogart discuss the various types of business entities, general governance and ownership principles, and the pros and cons of choosing an entity type for a given purpose. The discussion also includes the federal income tax aspects of these entity types.

Opportunity Zone Regulations: Round 2

“Good things come to those who wait…”

At long last, on April 17, 2019, Treasury released its second set of proposed regulations providing guidance on Opportunity Zones. (Available here). These proposed regulations answer some questions about how operating businesses can take advantage of the Opportunity Zones. Of particular note and as highlighted below, Treasury provided much needed guidance and flexibility regarding leased property.

What You Should Know About Qualified Opportunity Zones

The 2017 Tax Cuts and Jobs Act established the Qualified Opportunity Zone program to provide a tax incentive for private, long-term investment in economically distressed communities (Sections 1400Z-1 and 1400Z-2 of the Internal Revenue Code). Investors in these programs can defer and, potentially, reduce tax on short or long term capital gains (“Gains”) by investing in a Qualified Opportunity Zone Fund (an “OZ Fund”).

The Bipartisan Budget Act Partnership Audit Change: Is It Time to Update Your Operating Agreement?

As a result of the Bipartisan Budget Act (“BBA”) enacted in 2015, beginning this year partnership audits (which means the audits of any entity taxed as a partnership for federal income tax purposes, most typically limited liability companies (“LLCs”) and limited partnerships) will be governed by the IRS’s newly centralized audit regime.  Considering how many franchisees and franchisors are LLCs and are treated as partnerships for tax purposes, these new rules demand the attention of people involved in franchising, real estate and many other business ventures.

U.S. Supreme Court Decision Permits States to Charge Sales Tax for Online Purchases

On June 21, 2018, the Supreme Court issued its opinion in South Dakota v. Wayfair, Inc., overturning Quill Corp. v. North Dakota, 504 U.S. 298 (1992) and National Bellas Hess v. Illinois, 386 U.S. 753 (1967), and ushering in a new paradigm for sales tax nexus. Ultimately, the court held that the physical presence rule as refined in Quill was unsound and incorrect and that states may charge sales tax on purchases from out-of-state sellers that do not have a physical presence in the taxing state, so long as the seller has “substantial nexus” with the taxing state. 

How the Tax Cuts and Jobs Act Affects Nonprofit Executive Compensation

The Tax Cuts and Jobs Act created Section 4960 of the Internal Revenue Code that imposes a new 21% excise tax on certain tax-exempt entities (including any organization exempt under Section 501(c), (d), 401(a) or 115) on (i) the annual compensation (including benefits and deferred compensation) paid to its five (or more) highest-paid employees in excess of $1,000,000 and (ii) excess parachute payments paid to the same class of employees.

New California Franchise Law Provides More Rights to Franchisees, More Burdens to Franchisors

Effective for franchise agreements entered into or renewed this year, new amendments to the California Franchise Relations Act impose significant restrictions on franchisor’s termination or refusal to renew franchise agreements, increase franchisor’s post-termination obligations, and bolster franchisees’ rights to sell their franchised business.  These changes make California a somewhat more risky state in which to use franchising as a growth strategy, while arguably bolstering the security of franchisees’ investments in mature brands.