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Cravath, Swaine & Moore LLP

Work +1 212 474 1000
Fax +1 212 474 3700
London, NEW YORK

Andrew Needham

Work +1 (212) 474-1440
Cravath, Swaine & Moore LLP

Work Department



Andrew W. Needham is a partner in Cravath’s Tax Department. His practice concentrates on tax advisory work in mergers and acquisitions, spin‑offs, private equity and hedge funds, REIT taxation, partnership taxation and general tax planning for the preservation of net operating losses and other tax attributes.

Mr. Needham’s clients have included BDT Capital Partners, British American Tobacco, Brookfield Asset Management, Brunswick, Cincinnati Bell, Crown Castle, Florida East Coast Railway, Fortress, FS Investments, IBM, Johnson & Johnson, MarkWest, Martin Marietta, Spectranetics, Unilever, Weyerhaeuser and The Williams Companies, as well as numerous investment banking firms.


Mr. Needham joined Cravath in 2005 as a Tax Partner.

Mr. Needham is the author of many published articles, including “The Problem with Stuffing Allocations,” 141 Tax Notes 737 (2013); “Do the Market Discount Rules Apply to Distressed Debt?: Probably Not,” Journal of Tax’n of Financial Instruments (2009); “Private Equity Funds,” 735‑3rd T.M. Portfolio (2015); “Hedge Funds,” 736‑2nd T.M. Portfolio (2015); and “A Guide to Tax Planning for Private Equity Funds and Portfolio Investments,” 95 Tax Notes 1215 (May 20, 2002) (Part 1), 95 Tax Notes 1381 (May 27, 2002) (Part 2).

Mr. Needham has been repeatedly recognized as a leading tax practitioner by, among others, Chambers USA: America’s Leading Lawyers for Business from 2008 through 2018; Chambers Global: The World’s Leading Lawyers for Business from 2014 through 2018; The Legal 500 from 2007 through 2017; The Best Lawyers in America from 2011 through 2018; and Who’s Who Legal: Corporate Tax from 2011 through 2016. In 2017, he was named to The Legal 500 Hall of Fame in the International Tax category.


In 2012, Mr. Needham served as Chair of the New York State Bar Association Tax Section and is currently a member of its Executive Committee. He is also a member of the Bloomberg BNA Corporate Advisory Board, The Harvard Tax Club, the Private Investment Funds Tax Forum and the REIT Tax Club, as well as a frequent speaker at various tax conferences.


Mr. Needham received a B.A. from the University of Arizona in 1982, a J.D. and an LL.M. from Georgetown University Law Center, in 1986 and 1990, respectively, and an M.B.A. from the University of Pennsylvania’s Wharton School in 1992.

United States: Tax

International tax

Within: Leading lawyers

Andrew Needham - Cravath, Swaine & Moore LLP

Within: International tax

New York-based Cravath, Swaine & Moore LLP advises clients on the full gamut of tax issues associated with international business transactions, including mergers and acquisitions, spin-offs, joint ventures and private equity deals. Lauren Angelilli and Stephen Gordon assisted multinational chemical company Ashland with the tax-free separation of its Valvoline business into an independent publicly traded company, while Andrew Needham advised British American Tobacco on its $97bn merger with Reynolds American. Of counsel Michael Schler is also recommended. Christopher Fargo and recently made partner Kara Mungovan are stars of the future.

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US taxes: non-contentious

Within: Leading lawyers

Andrew Needham - Cravath, Swaine & Moore LLP

Within: US taxes: non-contentious

Cravath, Swaine & Moore LLP’s six-partner tax department in New York provides crucial support in relation to M&A transactions, spin-offs, company formations, security and debt offerings, as well as financial transactions. Recently Lauren Angelilli and Stephen Gordon advised Disney on its acquisition of 21st Century Fox. Another highlight for Angelilli and for Christopher Fargo was advising on Cable One’s acquisition of NewWave Communications. Andrew Needham and Leonard Teti were active for key client IBM in several matters, including the acquisition of Verizon Communications’ cloud and managed hosting service. Teti also advised Johnson & Johnson on its $4.32bn acquisition of Abbott Medical Optics. Kara Mungovan made partner in January 2017.

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