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Fried, Frank, Harris, Shriver & Jacobson LLP

Work +1 212 859 8000
Fax +1 212 859 4000
Frankfurt, London, New York, Washington DC

Michelle Gold

Work +1 202 639 7243
Fried, Frank, Harris, Shriver & Jacobson LLP

Work Department



Tax partner. Ms. Gold concentrates in the area of federal income taxation and in particular, partnership transactions. Ms. Gold specializes in the representation of fund sponsors in private equity and hedge fund formations, including funds and fund-of-funds focusing on equity, infrastructure assets, energy assets, distressed debt, and real estate.  Ms. Gold also frequently represents clients investing in, and co-investing with, private equity funds, hedge funds and other alternative investment vehicles.  Recent representations have included a global debt fund, a real estate fund, a global infrastructure fund, a secondaries fund, a Japanese debt fund and an energy fund, as well as several equity, infrastructure and other co-investments and single purpose funds-of-funds. Ms. Gold is one of the leaders of the Women's Forum Planning Committee, a representative group directing Fried Frank's Firmwide women's affinity group.


Ms. Gold joined the Firm in 1997 and became a partner in 2005.




Ms. Gold received her JD, magna cum laude, from Georgetown University Law Center in 1997, and was Articles Editor of Law and Policy in International Business Journal. She received her MBA from Georgetown University, The Robert Emmett McDonough School of Business in 1997, and her BA from Brandeis University in 1993.

United States: Tax

US taxes: non-contentious

Within: US taxes: non-contentious

The ‘talented and creative’ tax group at Fried, Frank, Harris, Shriver & Jacobson LLP can ‘solve any complicated tax issue with ease and is great at translating technical tax issues to a variety of audiences’. The practice is particularly known for its strong track record in public M&A, fund formation and capital markets transactions, where its counts Morgan Stanley and BlackRock as recent clients. Kenneth Rosenfeld and Washington DC-based Michelle Gold are ‘the leading experts in private equity’ according to some clients, and Eli Weiss is ‘a safe pair of hands for corporate tax law’. Joseph Fox, who was made partner in March 2018 and is ‘one of the best advisors for registered funds taxation’, handled several capital markets transactions on behalf of issuers ONEOK and T-Mobile. David Shapiro and Christopher Roman represented Bain Capital on its acquisition of Harvard Management Company’s real estate team. In Washington DC Alan Kaden advised Aleris on its acquisition by Novelis for approximately $2.6bn, and Michael Alter was involved in Jacobs Engineering Groups’ $3.3bn acquisition of CH2M Hill in a cash and stock transaction. Associate Shane Hoffmann is also recommended for structuring corporate acquisitions and spin-offs. Colin Kelly joined in July 2018 from Paul, Weiss, Rifkind, Wharton & Garrison LLP and advises on tax issues relating to investment funds and asset managements. Daniel Paulos left for KPMG (New York) in April 2018. All named partners are based in New York unless otherwise stated.

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