Sebastian C. Watt Photo

Sebastian joined Reed Smith in 2017 as an associate in the State Tax Group.


  • Pennsylvania State University, The Dickinson School of Law, 2013, J.D., magna cum laude, Woolsack Honor Society, Penn State Law Review
  • University of Mary Washington, 2009, B.A., Political Science, cum laude

  • Pennsylvanie

Notable Quotes

  • 1 December 2021 “Delaware High Court Invalidates Revenue Division’s NOL Policy” Tax Notes
  • 30 November 2021 “Delaware High Court Tosses State Operating Loss Policy (1)” Bloomberg Tax
  • 3 May 2021 “3 Major Implications For States In Biden’s Tax Plans” Law 360 
  • 31 July 2020 “North Carolina Announces Transfer Pricing Initiative Post-Altera” Tax Notes
  • 24 July 2020 “3 State Tax Takeaways From The Altera Transfer Pricing Case” Law 360
  • 23 June 2020 “States Could Revisit GILTI to Shore Up Revenues” Tax Notes
  • 13 August 2019 “Massachusetts’s TCJA Guidance Stirs State Constitutional Question” Tax Notes
  • 14 June 2019 “New York Updates Guidance on Post-TCJA Interest Deduction Attribution” Tax Notes
  • 13 May 2019 “Massachusetts Issues Draft Guidance on Tax Treatment of Opportunity Zones” Tax Notes 
  • 2 May 2019 “Pennsylvania Details Tax Treatment of Section 163(j) Limitations” Tax Notes
  • 17 Jan 2018 "Sales Tax Collections Hanging on Mass. Rule, SCOTUS Ruling" The Boston Globe