The Legal 500

Within Asset finance and leasing: National,

Dewey & LeBoeuf LLP

PRACTICE: With approximately 20 lawyers regularly engaged in asset finance and leasing work, and now also benefiting from a wider global footprint as a result of the merger between Dewey Ballantine and LeBoeuf, Lamb, Greene & MacRae at the tail-end of 2007, Dewey & LeBoeuf LLP is well positioned to advise clients across a range of big-ticket financings.

While its aviation capability remains relatively small compared to some of its peers in our rankings, nevertheless, the firm continues to handle an impressive volume of transactions on behalf of lessors, financiers and equity investors.

‘Always outstanding in quality, methodical and with the highest degree of integrity’, recent highlights include advising the seller of five B737 aircraft to a Russian carrier and related unwinding of US leveraged leases. Also very active on the private side, the firm has been involved in a plethora of corporate jet transactions, including the representation of an energy company based in Kazakhastan on the purchase and bank financing of a new G200 aircraft.

Dewey & LeBoeuf LLP also continues to thrive in the lease financing space, and is particularly accomplished at work sitting at the intersection between project and asset finance. Leveraging off its impressive tax capability, the firm has been instructed by equity investors on both the $1.3bn financing of the Horizon Wind power project portfolio and the $1bn Coso geothermal power project leveraged lease financing.

‘As well as understanding the deadlines and what it takes to get the transaction completed, they also have excellent rapport with all parties involved’, report clients.

CLIENTS: Clients include GECAS, Mitsubishi, PK AirFinance, Sumitomo, US Bank, Verizon Capital, JPMorgan Capital, Blackstone, Citibank, MetLife and Wells Fargo.

INDIVIDUALS: ‘Exceedingly knowledgeable and a pleasure to deal with’, New York-based partner Frederic Bass ‘has the capacity to deliver and always does’, say clients. A constant presence on the firm’s most significant aviation finance transactions, he was the lead partner on the recent sale of five B737 aircraft to a Russian air carrier. Clients are appreciative of both his ‘integrity’ and ability ‘to grasp very complicated situations and figure out how to solve issues as simply as possible’.

Within Capital markets: debt offerings: National,

Dewey & LeBoeuf LLP

PRACTICE: Just over a year after the Dewey Ballantine LLP and LeBoeuf, Lamb, Greene & MacRae LLP merger, Dewey & LeBoeuf LLP has created a reputation for supplying an ‘unparalleled’ service to clients in terms of quality from a firm of ‘brilliant lawyers, with excellent personalities who are extremely responsive, even at the very highest levels and among the most senior partners’. The strength in the insurance and energy sectors is evident on the issuer side of the practice, where clients entail a list of leading insurance companies. Coupled with the traditional financial strength, the practice has a winning combination with a focus that is a little different to its competitors. Clients note that ‘the quality of their work product is also consistently very high across every practice group I frequent’.

On the complex issuer side, the practice acted for Metropolitan Life in Rule 144A and Regulation S offerings of fixed rate, floating rate and extendible notes in an aggregate principle amount in excess of $7bn. In a market where many firms are struggling, Dewey & LeBoeuf LLP has attracted new client Johnson & Johnson, acting for the client regarding its $1.6bn offering of two varying notes.

On the managers side, the practice has acted for underwriters regarding Progress Energy Florida’s two offering of First Mortgage Bonds.

The practice also acted for a number of issuers and underwriters regarding several offerings of catastrophe bonds in an aggregate principle amount equivalent to $2.9bn.

CLIENTS: Issuer clients include Fannie Mae, The Walt Disney Company, New York Life Global Funding and Liberty Mutual. On the manager side, the practice counts Banc of America Securities, Deutsche Bank and Wachovia Capital Markets among its clients.

INDIVIDUALS: Michelle Rutta is heralded as being a ‘go-to’ corporate securities lawyer’. Praised for her ‘tireless, knowledgeable, creative’ approach to matters, she ‘gives 100% to their clients’.

High praise is reserved for partner Morton Pierce. A client notes that ‘I rely heavily on Mort Pierce, especially with respect to board level issues, our most significant transactions, high level governance and strategic advice, and securities matters’. As the chairman of the mergers and acquisitions group, Pierce is a member of the corporate practice and excels to the point that a client notes ‘I wouldn’t trade Mort for any other lawyer in New York’.

Global co-chair of the firm’s corporate finance group, Frank Adams focuses his practice on corporate finance, securities and M&A matters. Having ‘grown up under Morton’s tutelage’, clients note that ‘he serves as an extremely capable second chair to Mort Pierce. They are quite a pair’.

All three partners are based in New York.

Within Corporate restructuring: National,

Dewey & LeBoeuf LLP

PRACTICE: Headed by ‘doyen of the bankruptcy bar’, Martin Bienenstock, following his high-profile departure from bankruptcy powerhouse Weil, Gotshal & Manges LLP in November 2007, Dewey & LeBoeuf LLP’s nascent business solutions and governance team provides an interdisciplinary approach to restructuring, combining expertise in corporate law, governance, restructuring and litigation. Operating at the intersection between governance and restructuring, the practice provides business sensitive advice to corporates and directors and officers. For example, the group was able to secure increased returns for Adelphia bondholders, by deploying Sarbanes-Oxley principles.

While it remains too early to judge the extent of the group’s impact on the market, given Bienenstock’s standing and connections in the industry, the signs are good. Certainly one to watch.

CLIENTS: Instructed by a mix of corporates, officers and directors and bondholders, clients include Accredited Home Lenders and JPMorgan.

INDIVIDUALS: New York-based partner Martin Bienenstock chairs the practice. Responsible for a diverse caseload, he provides strategic advice to a wide array of directors, management, investors and creditors, as well as ‘being a brilliant courtroom advocate’, when things become litigious.

Within Project finance: National,

Dewey & LeBoeuf LLP

PRACTICE: Over a year since Dewey Ballantine and LeBoeuf, Lamb, Greene & MacRea merged, Dewey & LeBoeuf LLP’s project finance practice appears to have gelled well and continues to offer a ‘strong’ project finance product. Bringing together a combination of the two firms’ expertise in such areas as energy, infrastructure, structured finance and M&A, the firm offers clients a comprehensive project finance practice.

Of the firm’s 103 national and international project finance lawyers, 27 are based in five of the US offices, with expertise based in the West and South, and headed by a team of 20 partners in New York. Representing both lenders and sponsors, with a slight leaning towards the sponsor side, the firm’s large energy group boosts the project finance team and also see a lot of work in water and infrastructure-related matters.

A highlight on the sponsor side includes acting as project counsel to Angola regarding the development and financing of a US Regas terminal in Mississippi.

A particular strength for the practice is its expertise in the renewable energy arena, seeing the firm carrying out a very large number of wind transactions in this. For instance, the practice acted for a syndicate of three institutional investors in negotiating the terms of an equity investment in three wind farms.

On the lender side, the practice acted for the lender and underwriter WestLB regarding a loan to an investment fund to purchase minority interests in transmission assets. The assets acquired include minority interest in the Mead-Phoenix Transmission Project.

Internationally, the Washington DC office has acted for the Government of Afghanistan regarding the development and project financing of a regional energy market and related generation and transmission infrastructure in Central and South Asia. The total project costs are estimated at $1bn.

CLIENTS: Sponsor clients of the practice include Simms Metal East, Suez Environment, the Government of Ghana and the Volta River Authority. Lender clients include Royal Bank of Scotland, RBS Securities and the Export-Import Bank of the United States.

INDIVIDUALS: Washington DC-based partner Timothy Moran is regarded as being ‘dedicated to servicing his clients’. A member of the firm’s corporate and finance department, a client praises ‘the highest quality’ of work, adding ‘I would recommend him to anyone’.

Within Structured finance - securitization: National,

Dewey & LeBoeuf LLP

PRACTICE: Dewey & LeBoeuf LLP has combined the strength of its two legacy firms to create an expert asset-backed securitization group with an industry leading insurance-linked practice which works well across the international network. Although the conventional side of the business has suffered in line with other firms, the life insurance sector has not experienced the same level of decline and the firm remains involved in the development of cutting-edge products in this field. Other niche strengths of the group include energy and utility bonds.

Representative recent deals include several multi-billion CMBS issues and a major retail and dealer floor plan securitization program for Ford Credit. Benefiting from a significant international platform, the practice has handled significant mandates in South America and Europe. Life assurance linked issues have been handled for Metropolitan Life, New York Life and Allstate Life.

CLIENTS: Clients include Deutsche Bank, Scottish Re, Genworth, Timberlake, Legal & General, Goldman Sachs and CSFB.

INDIVIDUALS: Stephen Rooney and Eileen Bannon’s expertise in complex and innovative insurance financing has attracted a large following of issuers and underwriters. Chris DiAngelo, co-chair of the structured finance group, has a broad practice and is noted for his expertise in municipal debt transactions.

All the above partners are based in New York.

Within Trademarks: non-contentious - specialist advice: National,

DEWEY & LEBOEUF LLP

PRACTICE: Over the past decade, international corporate firm Dewey & LeBoeuf LLP has developed a strong IP practice, creating a highly regarded niche in the field of geographic indication and certified marks.

Headquartered in New York and with 27 offices in 4 continents, the full-service corporate firm boasts ‘great depth’ in the IP field, with an impressive track record of matters handled in the area of know-how, anti-counterfeiting, trade-dress and anti-dilusion.

Coupling courtroom experience with creativity, the firm is prominent in the area of cybersquatting and certification domain name registrations. As an illustration of this, Dewey & LeBoeuf LLP handled arbitration proceedings brought under the Internet Corporation for Assigned Names and Numbers’ Policy (ICANN).

On another matter, the trademark team negotiated a settlement between Starbucks and Ethiopian coffee producers, following which coffee giant Starbucks retained the firm to work on a variety of further matters.

CLIENTS: Dewey & LeBoeuf LLP’s long-established relationship with the media and entertainment industries is reflected in its list of clients, including The Walt Disney Company and Providence Equity, but also pharmaceutical companies, such as Novartis and Advancis. The firm also has a specialism in the coffee industry, representing the National Federation of Colombian Coffee Growers.

INDIVIDUALS: Stanton Lovenworth is the driving force behind the firm’s prominence in the coffee industry, having handled matters for Starbucks’ worldwide trademark licensing and certification mark matters. Based in New York, Lovenworth has vast experience in corporate representation, particularly in the pharmaceutical, biotech and software sections and business organization.

Within Insurance: advice to insurers: National,

Dewey & LeBoeuf LLP

PRACTICE: A full service law firm with a worldwide network of 24 offices including nine in the US, Dewey & LeBoeuf LLP is a strong presence in the insurance sector.

The firm advises and litigates on all aspects of insurance law including business comprehensive general liability policies, environmental coverage, fidelity bonds, errors and omissions policies, professional malpractice policies and directors’ and officers’ liability policies. It is praised by clients for its ‘hands on’ and ‘proactive’ approach and operates ‘one of the broadest national practices’.

The litigation following the World Trade Center attacks continues to work its way through the US courts and Dewey & LeBoeuf LLP has been involved in two separate matters relating to the disaster. The practice represented Zurich American Insurance in New Jersey and New York state court actions which were filed by the Port Authority of New York and New Jersey and Westfield Corporation. The claims related to property damage flowing from the destruction of the World Trade Center and were settled in Spring 2008.

The practice also currently represents predominantly London-based excess insurers in various capacities concerning potential liabilities arising out of the clean up operation at the World Trade Center site. Workers clearing the site were exposed to pollutants leading to litigation which is on appeal to the Second Circuit Court of Appeals.

In the class action field, Dewey & LeBoeuf LLP is representing Conseco Life Insurance Company in a nationwide class action involving cost of insurance rate increases in over 48,000 policies. The suit was commenced in the Central District of California and was in discovery in Spring 2009.

The practice also represented Washington National Insurance Company (WNIC) in a Florida class action involving home health care policies. The suit was commenced in the Southern District of Florida but after WNIC moved to dismiss the complaint, the parties settled the matter on a non-class basis in mediation.

CLIENTS: Allstate Insurance, R&V Versicherung and Zurich Financial Services are among the firm’s insurance clients.

INDIVIDUALS: New York-based Eridania Perez has a practice focused on commercial litigation and arbitration in relation to insurance and reinsurance disputes. She is regarded as ‘good at dealing with client relations’ with particular expertise in matters relating to misrepresentation claims, contract disputes and complex fraud.

John Nonna is co-chair of the firm’s insurance and reinsurance dispute resolution practice and a member of the firm’s international arbitration practice group. Based in New York he is described as ‘just outstanding,’ ‘passionate about representing clients’ and ‘a fearless litigator.’ He focuses on commercial litigation and arbitration involving both reinsurance and insurance matters.

Within Insurance: reinsurance: National,

Dewey & LeBoeuf LLP

PRACTICE: With 30 attorneys focusing on reinsurance matters, Dewey & LeBoeuf LLP has grown stronger in this area as competitors have struggled in the tough economic climate of 2009. The firm’s reinsurance practice is truly international in scope relying on a 24-office network to service a strong client base.

Dewey & LeBoeuf LLP is praised by clients for its ‘hands on’ and ‘proactive approach’ and has been involved in some of the largest and most complex reinsurance disputes in recent years. The firm is also very strong in regulatory matters relating to insurance and reinsurance.

The practice is representing Allstate Insurance on a formal objection to the reclassification of a claim as a cedent in the Ideal Mutual Liquidation which will allow the client to share in previously declared dividends which had already been partially distributed to other reinsurance creditors. A decision is expected in late 2009.

Dewey & LeBoeuf LLP is also currently litigating in the Southern District of New York on behalf of client Berkshire Hathaway and its subsidiary National Indemnity against various entities including Greenwich Street Investments, Dukes Place and Enstar as well as defending counterclaims by Dukes Place. The matter concerns two insurance companies owned by private equity firms and reinsured by National Indemnity, while the value of the claim is in the region of $450m. The litigation follows an arbitration in which the practice’s client was successful.

The firm recently represented a major reinsurer in successfully defeating a claim on a medical malpractice reinsurance treaty based upon improper claims handling by cedent, defeating the application of the follow-the-fortunes doctrine.

CLIENTS: Allstate Insurance, R&V Versicherung and Zurich Financial Services are among the firm’s reinsurance clients.

INDIVIDUALS: John Nonna is co-chair of the firm’s insurance and reinsurance dispute resolution practice and a member of the firm’s international arbitration practice group. Based in New York he is described as ‘just outstanding,’ ‘passionate about representing clients’ and ‘a fearless litigator.’ His focuses on commercial litigation and arbitration involving both reinsurance and insurance matters.

Also based in New York, Larry Schiffer practices in the areas of commercial, insurance and reinsurance litigation, arbitration and mediation. Clients praise his ‘focused approach’ and ‘depth of knowledge.’

Within International trade: National,

Dewey & LeBoeuf LLP

PRACTICE: Historically, Dewey Ballantine possessed a petitioner-side, traditional trade remedies litigation practice. However, the Washington DC-headquartered practice at post-merger Dewey & LeBoeuf LLP has evolved considerably. While the firm does still possess a litigation piece, the emphasis has shifted towards analysis of and advice on investment, market access and trade policy. Much of the work is confidential and thus has led to reduced visibility of the practice in the market - yet the practice remains busy and its clients enthusiastic. Clients say that the service provided is ‘consistently excellent’, and the lawyers ‘exemplary, knowledgeable and dedicated’. The practice’s ‘excellent customs and international tax valuation services and analyses of the highest levels’ are particularly singled out for praise.

In 2008, the practice was retained by the Dutch Produce Association in connection with the USTR’s proposed revision of the list of European products subject to trade retaliation in connection with the US-EU Beef Hormones dispute. On the trade remedies side the firm continued its involvement in the Canada-US Softwood lumber dispute in arbitration, and for the Coalition for Fair Lumber Imports contributed to the enactment of the Softwood Lumber Act of 2008 in order to reinforce treaty commitments to address unfair trade practices in the lumber market.

On behalf of the Southern Shrimp Alliance, the practice also completed second administrative reviews of Certain Frozen Warmwater Shrimp from six countries, and was substantially successful in sustaining dumping margins previously imposed. In addition, Dewey & LeBoeuf LLP filed a complaint with the CIT and obtained a temporary restraining order preventing Customs and Border Protection from distributing over $30m in duties collected, pursuant to the Southern Shrimp Alliance’s claim of 11 counts of improper administration of distributions under the Continued Dumping and Subsidy Offset Act.

CLIENTS: Clients include the American Petroleum Institute, the Coalition for Fair Lumber Imports, Finmeccania, General Electric Company, John Deere, the National Foreign Trade Council, the Semiconductor Industry Association, Semiconductor Research Corporation, the Southern Shrimp Alliance and The Walt Disney Company.

INDIVIDUALS: Practice head Alan Wolff is renowned for his ‘longstanding and creative international trade work’. Harry Clark is recommended by clients for his ‘expertise on export issues of all kinds’. Clients say that W Clark McFadden provides an ‘excellent service, and is very knowledgeable on the matters at hand and the semiconductor industry. He is very pleasant to work with, with a clear understanding of the clients needs & culture’. Melvin Schwechter ‘has excellent mastery of both imports and exports. He is extremely responsive and provides guidance in tight timeframes’. Clients also single out Bradford Ward and Andrew Kentz ‘for their knowledge, dedication, and ability to view the issue from all sides and make determinations based on that view’.

Within Antitrust - National,

Dewey & LeBoeuf LLP

PRACTICE: Less visible in the market than many of its competitors, largely as a consequence of its more abbreviated merger practice, nevertheless, Dewey & LeBoeuf LLP’s ‘excellent’ ability to handle cutting-edge, sophisticated litigation is more than a match for some of its more fashionable rivals. ‘I would recommend the antitrust litigation team at Dewey & LeBoeuf LLP to anyone without hesitation’, enthuses one client.

The practice is active across an eclectic spread of industry sectors, including insurance, healthcare and medical devices, and its excellence extends to an overarching proficiency in the energy sector, where it recently secured a notable victory on behalf of JPMorgan Chase Ventures Energy, one of the defendants in two class actions alleging a conspiracy to rig a 2006 Illinois wholesale electric power auction. Driven out of New York but able to call upon the resources of more than 60 attorneys across its considerable global network, the group excels at fashioning ‘strategic solutions’ for clients facing multi-jurisdictional investigations and the private litigation that frequently follows. In this regard, it continues to represent Matsushita Electric Industrial in a multi-jurisdictional investigation alleging price-fixing in the sales of cathode ray tubes conducted by six competition authorities, most recently including the Korean Fair Trade Commission and Hungarian Competition Authority. The practice is also engaged in the ensuing private class actions filed in the US.

CLIENTS: Clients include Matsushita Electric Industrial, Omnicare, Feesers, Munich Reinsurance America, Zurich America Insurance, Kaneka and the National Football League Players Association.

INDIVIDUALS: ‘Talented, creative and very smart’, New York-based partner Jeffrey Kessler is well regarded in the market for his ability to handle sophisticated, big-ticket litigation. ‘Brilliant, effective and easy to work with’, say clients, he continues to represent Matsushita Electric Industrial on its ongoing worldwide cartel investigations and related class actions.

Within M&A: national firms - large deals,

Dewey & LeBoeuf LLP

PRACTICE: ‘A major law firm with an excellent reputation for M&A’ Dewey & LeBoeuf LLP combines Dewey Ballantine’s traditionally strong M&A offering with LeBoeuf, Lamb, Greene & McRae’s particular expertise in insurance and energy. Clients note that they appreciate the firm’s ‘extensive expertise in insurance transactions’ and the partners’ effort in ‘taking the time to understand the client’s needs, so that they can take that knowledge and understanding and factor that into their strategic counseling’.

In 2008, the firm augmented its M&A practice by adding Lorenzo Borgogni and Ivan Presant in New York. Both lawyers have extensive cross-border M&A experience, and join the firm from Greenberg Traurig LLP.

One of the team’s highlight representations of the past year was advising CNET Networks in its acquisition by CBS for $1.8bn. Additionally the firm is engaged by King Pharmaceuticals in connection with its proposed acquisition of Alpharma for $1.4bn.

CLIENTS: Dewey & LeBoeuf LLP’s clients include HCA, CNET Networks, MedImmune, The Walt Disney Company, Sony, Omnicare, Metlife, King Pharmaceuticals, Aegon, Aviva, Axa/Winterthur, GS Capital Partners, and Puget Energy.

INDIVIDUALS: Practice head Morton Pierce in New York is considered a ‘very good M&A lawyer’, ‘smart and hardworking’. Also in New York, William Lamb is recommended for his energy M&A expertise.

Within New York: transactions,

Dewey & LeBoeuf LLP

PRACTICE: Dewey & LeBoeuf LLP’s notable strengths include strong land use, zoning and construction offerings, a good architectural practice, and a very well-respected condominium development practice. They are ‘the pre-eminent condominium counsel in New York’, notes one enthused client. ‘Their attorneys are brilliant, creative and efficient’ and the practice offers ‘full-service support’.

The 30 real estate attorneys in the New York office, including six partners, benefit from the firm’s global footprint and exposure to projects, construction and energy work, areas which frequently throw up significant real estate angles. Recent highlights for the practice include advising Lower Manhattan Development Corporation on the redevelopment of The World Trade Center site, and representing the sponsor on all aspects of the $1.2bn condominium conversion of Manhattan House.

CLIENTS: Lower Manhattan Development Corporation, Swig Equities, Mann Realty, Moinian Group, New York Public Library, JD Carlisle, Madison Capital and O’Connor Capital all list as clients.

INDIVIDUALS: Peter Britell, chair of the firm’s global real estate group, has over 20 years of experience and has advised right across the spectrum of real estate matters in his career. Stuart Saft is praised as ‘resourceful, passionate and hard-working’ and ‘an exceptional attorney’.

Within Domestic tax: East Coast,

Dewey & LeBoeuf LLP

PRACTICE: Dewey & LeBoeuf LLP fields some 30 tax partners handling a wide range of transactional and tax planning instructions, as well as tax controversy. The global tax practice numbers over 100 attorneys. Dewey & LeBoeuf LLP’s 2007 merger has now settled and a clearer identity to the tax practice is emerging. It is attracting significant transactional work and advisory instructions as well as leveraging the expertise of the legacy firms in insurance, captive insurance and financial products. Clients are complimentary about service standards and quality of advice received.

In February 2009, Dewey & LeBoeuf LLP tax attorneys were on the team which represented MBIA, the world’s largest monoline insurer, when the company established a new US public finance bond insurance company through a restructuring of its principal insurance subsidiary, MBIA Insurance.

The practice represents Canadian-quoted oil and gas major EnCana, which is 40% owned by US investors, and advised in connection with the US tax aspects of the spin-offs of its integrated oil business. The transaction is structured to be tax free in both Canada and the US. Advice was also provided to a major entertainment corporation on the spin-off of a business unit which was subsequently combined with a separately owned trading operation - with substantial input from Dewey & LeBoeuf LLP’s tax attorneys the transaction, incorporating a pre-acquisition dividend, was structured in a manner which achieved an IRS private letter ruling.

CLIENTS: Clients include General Electric, Bertelsmann, Bank of New York, BNP Paribas, Citigroup, Goldman Sachs, Walt Disney and HCA.

INDIVIDUALS: Gordon Warnke, New York-based chair of the practice is ‘technically strong, very well organized with an impressive command of complex law and excellent contacts with the IRS’. In Washington DC, Joseph Pari, is ‘creative, knowledgeable and very pleasant to work with’. George Abramowitz led the tax lawyers in the MBIA instruction.

Within Tax controversy: National,

Dewey & LeBoeuf LLP

PRACTICE: Dewey & LeBoeuf LLP has a significant tax controversy and litigation practice which represents corporations, partnerships and individuals in disputes ranging from IRS audits to litigation in the US Supreme Court. The practice has a reputation for using all efforts to close audits using negotiation or alternative dispute resolution but certainly has the muscle to handle complex litigation at the highest level, including the largest US criminal tax investigation and four recent Senate tax investigations. Clients confirm ‘an impressive level of commitment to us through a complex dispute’.

Dewey & LeBoeuf LLP’s senior controversy lawyers are representing a major international bank in several hundred tax-oriented litigation matters brought by investors against the bank and current and former employees. The practice is also representing the same bank in connection with IRS tax shelter regulatory investigations. In January 2009, following argument by Dewey & LeBoeuf LLP tax attorneys, the US Tax Court approved the basis of the estate tax valuation in Estate of Litchfield v Commissioner to approve the discounts taken for built in capital gains taxes and the minority interests into closely-held corporations.

CLIENTS: Dewey & LeBoeuf LLP represents JPMorgan Chase, Merrill Lynch and AIG.

INDIVIDUALS: Lawrence Hill, who is based in the New York office, ‘stands out as one of the country’s pre-eminent specialists in tax controversy, procedure and administration’. Also in New York, Mark Allison, who argued the Litchfield case, is widely experienced in complex issues. Abraham Shashy, a former chief counsel for the Internal Revenue Service, is based in Washington DC, and combines his impressive tax controversy work with corporate tax planning.