The Legal 500

Within Asset finance and leasing, White & Case LLP is a second tier firm,

The asset finance team at White & Case LLP – based in New York, Los Angeles, Miami and Washington DC – has extensive experience in aircraft, equipment and facility finance transactions governed by English and US law. It is particularly well regarded for aircraft finance, where its clients include financial institutions, lessors, airlines, manufacturers and credit support providers. The group leverages its global network to assist clients on matters including typical tax-advantaged US sale-and-leaseback transactions, French tax leases and Japanese operating leases, as well as financings backed by export credit agencies in the US, Europe, Japan, Canada and Brazil. In the capital equipment and facility financing space, the team is particularly active in advising on co-generation facilities, electricity and gas facilities, mining equipment, oil and chemical storage facilities and vessels. In shipping, the team’s record includes having advised Nordea Bank Norge as lead arranger regarding a $750m secured credit facility for NCL Corporation. Richard Smith in Los Angeles specializes in aircraft leasing and equipment financing, as well as restructuring and bankruptcy-related work. Michael Smith in New York has advised Pegasus Airlines of Turkey, Virgin Blue Airlines, Aviation Capital Group, Credit Suisse, Toronto Dominion, and other parties regarding the financing of a variety of aircraft with the support of US Ex-Im Bank.

Within Bank lending (including other sources of financing), White & Case LLP is a third tier firm,

White & Case LLP’s 12-partner bank lending group is headed by Eric Berg in New York. The New York office is accompanied by bases in Los Angeles and also Miami, the latter focusing primarily on supporting the firm’s significant Latin American practice and working in concert with offices in Mexico City, Monterrey and São Paulo. The group is active in areas such as leveraged buyouts and recapitalizations, asset-based lending, investment-grade financings and workouts. Clients include a mix of lenders and borrowers, with the lender side more prominent; examples include Deutsche Bank and JPMorgan Chase Bank. Berg represented Morgan Stanley Senior Funding, as administrative agent, joint lead arranger and joint bookrunner, on a $2.5bn senior secured credit facility ($500m revolving and $2bn term); and as administrative agent lead arranger and bookrunner on a $1.75bn bridge loan facility to CF Industries – the deal involved the acquisition by CF Industries of Terra Industries, and the firm also advised Morgan Stanley on the related $1.1bn equity offering and $1.6bn debt offering by CF Industries. Well-respected New York partner David Koschik acted for Deutsche Bank on a $1.2bn senior secured financing for Trans Union, which consisted of a $950m term loan and $200m revolving credit facility and was issued in conjunction with the issuance of $645m of senior notes. Brenda Dieck in Los Angeles also acted for Deutsche Bank, on the $2.8bn leveraged acquisition of a leading auto dealership computer systems company. Prominent team members include New York’s Eric Leicht, and Scott Zemser, who has notable relationships with BNP and Credit Suisse. Victor Alvarez in Miami had a very active 2010 with Latin American transactions, and Francis Zou joined the New York firm as a partner from Allen & Overy LLP.

Within Capital markets: debt offerings, White & Case LLP is a third tier firm,

White & Case LLP’s debt expertise spans investment-grade debt offerings through to high-yield transactions, and the team has a strong focus on issuer-side advice. Recent highlights include Kevin Keogh advising health benefit company WellPoint in two offerings, one of $700m 4.350% notes and a further offering of $300m 5.8% notes. Keogh also represented oil and gas exploration company Hess Corporation in a $1.25bn SEC-registered public offering. On the manager side, Gary Kashar and Colin Diamond advised Morgan Stanley as the sole bookrunning manager, and Mitsubishi UFJ Securities (USA) as senior co-manager, regarding two $800m offerings of senior notes by CF Industries Holding. Ron Brody is also highly recommended.

Within Capital markets: equity offerings, White & Case LLP is a third tier firm,

Providing advice to issuer and underwriter clients, White & Case LLP maintains a well-balanced equity practice. Highlights on the manager side included representing Morgan Stanley as sole bookrunning manager regarding the registered $1.1bn registered offering of shares by CF Industries Holding, a transaction led by Colin Diamond and Gary Kashar. As a driving force of the equity team, Diamond also advised JPMorgan Securities and Deutsche Bank Securities as joint bookrunning managers in connection with SodaStream International’s $125m IPO and listing on NASDAQ, and assisted Jefferies & Company as the dealer manager on the $25.4m rights offering of Ruth’s Hospitality Group. Diamond also represented JPMorgan Securities and Deutsche Bank Securities as joint bookrunning managers regarding MediaMind Technologies’ $57.5m IPO listed on the NASDAQ Global Select Market. Key clients include Banc of America Securities, Barclays Capital, Goldman Sachs and Credit Suisse. Kevin Keogh is the contact for issuers, and counts Wellpoint and Hess Corporation among his roster of high-profile clients.

Within Capital markets: global offerings, White & Case LLP is a third tier firm,

White & Case LLP provides advice to global clients seeking to access both the debt and equity markets. From New York, Kevin Keogh represented the Canada Housing Trust No.1 and the Canada Mortgage and Housing Corporation, as issuer and agent respectively, in the offering and sale of C$35.73bn in Canada Mortgage Bonds. Leading the equity practice, Colin Diamond advised the bookrunning managers JPMorgan Securities and Deutsche Bank Securities in connection to the $57.5m IPO of MediaMind Technologies, listed on the NASDAQ Global Select Market. The firm’s global reach covers the major jurisdictions of Latin America, Asia and Europe.

Within Capital markets: high-yield debt offerings, White & Case LLP is a third tier firm,

White & Case LLP’s high-yield capabilities incline towards manager clients, with the highly recommended Ron Brody and Gary Kashar leading a team experienced in complex transactions. Brody led in advising two investment banks regarding a senior notes offering by FMG Resources, a subsidiary of Fortescue Metals Group. Brody also represented Jefferies & Company, KeyBanc Capital Markets and BMO Capital Markets Corporation as the initial purchasers in the $210m offering of 9.5% senior secured notes due 2017 by Thermon Industries. Kashar has had a recent focus on the issuer side, and assisted key client Calpine Corporation regarding the sale of a $400m senior notes offering and a further $1.1bn senior notes offering, used to repay part of the term loan borrowings under the client’s existing credit facility.

Within Corporate restructuring, White & Case LLP is a third tier firm,

White & Case LLP represents a balanced mix of creditors and debtors – including corporates, banks and hedge funds – across all facets of in and out-of-court bankruptcy process. Led out of Miami and New York respectively by the ‘superb’ Thomas Lauria and Gerard Uzzi, the firm receives accolades for its ‘highly impressive’ distressed/hedge fund practice. Recent work in this arena includes representing the largest, organized group of bondholders (with holdings of over $15bn of debt) in opposing Lehman Brothers Holdings’ on-going plan efforts in its Chapter 11. The team is also representing a group of bondholders (holding over $4bn) in connection with the negotiation and development of an amended Chapter 11 plan that will provide for the full payment of all senior notes in relation to the bankruptcy of Washington Mutual. The firm is also noted for its ability to provide clients with an innovative and sophisticated approach to problems and this was particularly well illustrated in relation to its recent work in the Six Flags restructuring. Headed by John Cunningham, the practice successfully ensured that the original junior lenders of the troubled amusement park operator achieved 95% of the equity in the company. Having objected to an initial plan, which would have wiped out its clients’ claims, the firm brought in new finance that won more time to come up with the successful reorganization plan. With 23 lawyers in the US and able to call upon the services of restructuring lawyers in 23 countries, unsurprisingly the firm also excels at cross-border mandates. It represented international auto parts manufacturer Global Safety Textiles on its recent Chapter 11. Successfully able to leverage its tremendous international network, the team succeeded in restructuring the company’s debt without the need to commence formal in any of the other jurisdictions where the company does business. Other clients include Blackstone, Boyne Capital, Credit Agricole, Deutsche Bank, Focus Property Group, Global Safety Textiles and HIG Capital Management.

Within Project finance, White & Case LLP is a second tier firm,

White & Case LLP’s lawyers are ‘completely on top of their game’ and are endorsed by clients as having ‘great, market-based customer service’, combined with a ‘can-do attitude’. The group is large and benefits from a pool of partners spread between Washington DC, New York, and Miami, with several widely recognised as leading figures in the field. With an emphasis on sponsor representation, the practice also has a notable gearing to energy projects, and its well-established reputation in international projects has been enhanced by many impressive domestic deals. Global practice head Arthur Scavone is hugely respected, and is leading the team acting for Nuclear Innovation North America, as sponsor, on the development of South Texas Projects 3 & 4; the financing of this major nuclear scheme involves a US Department of Energy loan guarantee application. The Washington office advised the Department of Energy on a number of projects in the Loan Guarantee Program, including the $3.5bn Taylorville Energy Center. In infrastructure, the group acted for NTE Mobility Partners on the $2bn PPP financing of the North Tarrant Express toll road project in Texas; a complex and high-profile mandate, it involves a 52-year concession to build, operate and finance the road. Many individuals at the firm receive praise, among them Edward Neaher in Washington, whose ‘holistic approach always has an eye on the commercial drivers of a transaction’; Troy Alexander and Jason Webber, who are ‘able to see both sides, explain them, identify risk positions and form business-logical solutions and recommendations’; and Tomer Pinkusiewicz in New York. Daniel Hagan in Washington DC and Jason Webber in New York were elected to the partnership at the beginning of 2010.

Within Energy: transaction and regulatory, White & Case LLP is a second tier firm,

White & Case LLP’s energy practice is split between its Washington DC and New York offices and provides ‘leading energy advice’. It is well known for its regulatory experience, however, it also handles notable energy transactions. Clients say that it has a ‘very commercial approach’ and the lawyers are all ‘rational and have a clear understanding of the market, and factor in the level of risks in the financing structure’. Sources also say that the practice is ‘at the top of its game’. Regulatory work included representing Constellation Holdings in connection with its agreement to acquire approximately 3,000MW of generation for $1.1bn from Boston Generating, subject to bankruptcy court approval and auction proceedings. It is also representing DTE Energy Services on regulatory issues and contract negotiation related to the purchase of several coal-fired facilities, which the client will convert to biomass fuel. On the transactional side, it is currently advising Nuclear Innovation North America, a joint venture owned by NRG Energy and Toshiba, in connection with the development of an approximately 2,700MW nuclear power plant near Bay City, Texas. It is also representing Great Basin Transmission in connection with its agreement with affiliates of NV Energy to jointly construct and own a 500-kilovolt transmission line in Nevada, which will stretch more than 500 miles from Idaho to southern Nevada. Arthur Scavone and Victor DeSantis are the key contacts. New York-based Troy Alexander is ‘very commercial in his approach and understands the market’.

Within Environment: litigation, tier 4

Clients say that the environmental practice at White & Case LLP is ‘top notch’ and ‘very responsive and knowledgeable’. The firm has a strong presence in Florida and New York and has experience in contentious matters relating to the clean-up of contaminated sites, environmental coverage, coverage under environmental contractual indemnities, and environmental liabilities in bankruptcy. The firm is active in climate change and is advising the Washington Legal Foundation in Native Village of Kivalina v ExxonMobil, regarding allegations Kivalina is sinking and its inhabitants must be relocated as a result of global warming. Richard Horsch and Paul Milmed are the key contacts at New York. Neal McAliley and Douglas Halsey, who is ‘very strong in all environmental matters he takes on’, are active in Florida.

Within Copyright, tier 4

White & Case LLP’s copyright practice maintains particular strength in the music arena. Based in New York, Fred Koenigsberg offers international expertise and is counsel to ASCAP, the industry association for songwriters and music publishers. Both Koenigsberg and Christopher Glancy combine litigation and counseling expertise, and recently represented ASCAP in proceedings relating to the key issue of determining rates for music performing rights license fees. Other clients include Garth Brooks, BMG Music Publishing, Walt Disney Company and literary author Rosemary Wells. The team lost Jonathan Moskin to Foley & Lardner LLP in 2009.

Within Patent litigation: full coverage, tier 6

Highly knowledgeable on the hi-tech and electronics front, White & Case LLP represents well-known pharmaceutical names such as Novartis and AstraZeneca. In New York, Dmitrios Drivas, Jeffrey Oelke and Adam Gahtan successfully represented Pfizer in a long-running dispute with Teva to prevent it from selling a generic version of the client’s $1bn-plus-selling drug Detrol. Drivas represents Google with Kevin McGann in various disputes, including a high-profile multi-defendant case involving other leading e-commerce and internet companies. In Washington DC, Jack Lever and David Tennant (‘very smart and very knowledgeable in hi-tech matters’) have been representing Panasonic in litigation against rival leading semiconductor company Freescale before the ITC.

Within Workplace and employment counseling, White & Case LLP is a third tier firm,

White & Case LLP represented Giant-Carlisle, a division of the supermarket giant Ahold USA, in its acquisition of 25 stores in Virginia from Ukrop’s Super Markets Inc. The transaction includes the hiring by Giant-Carlisle of Ukrop’s approximately 5,000 employees. In addition to negotiating the terms of the acquisition, the firm provided employee benefits deal support, prepared employee benefits related securities law disclosure, worked closely with Giant-Carlisle’s human resources, employee benefits and securities law personnel in preparing for and implementing the acquisition, and coordinated and supervised employee benefits and employment law transition related issues. The firm represented Dow Jones on the international employment law issues in its sale of 90% of its stake in its index business, which sets the Dow Jones Industrial Average, to CME Group Inc, owner of the Chicago Mercantile Exchange and the Chicago Board of Trade. Dow Jones engaged the firm to advise on issues involving in the transfer of employees and the employment liabilities in six countries outside the US. It continues to advise Dow Jones and News Corp on global codes of conduct, employer entity structure, data protection issues involving data breach laws and requirements in multiple jurisdictions, corporate filings and employment law compliance for employer entities worldwide as part of global employment law restructuring and international employment law compliance. Donald Dowling is ‘practical, responsive, extremely knowledgeable and professional’. ‘He stands alone in his ability to provide top quality advice on matters throughout the world in a time-sensitive context’. Tal Marnin ‘is extremely knowledgeable, responsive and always available’. Randall McGeorge is also recommended.

Within International arbitration, White & Case LLP is a first tier firm,

With a ‘stellar reputation’ for providing clients with ‘outstanding service’, White & Case LLP’s international arbitration team is highly regarded by both clients and peers. The practice has a strong track record in investor-state work and has acted for both commercial entities and sovereigns. Industry experience includes acting on aviation, communications, pharmaceutical, defense, IT, manufacturing, media, energy and real estate matters. The practice acted for the investor in CSOB v Slovak Republic, an ICSID arbitration relating to CSOB’s restructuring. After defeating two rounds of jurisdictional objections raised by the Slovak Republic, the firm obtained an award of $877m for its client, the largest ICSID award on record. The firm defended the Republic of Peru in a landmark ICSID case relating to an energy infrastructure project, the victory notable in the light of Peru losing a related arbitration brought under a similar contract with different legal representation. In Plama v Bulgaria, the practice was successful in acting for the Republic of Bulgaria in the first Energy Charter Treaty case to go to a merits award at ICSID, by persuading the tribunal to adopt an innovative interpretation of the ‘Most-Favored Nation’ clause. The firm is currently representing approximately 180,000 Italian holders of Argentine sovereign bonds in a $4.4bn ICSID claim under the Argentina-Italy BIT. This is the largest case against Argentina, involving a mass claims procedure unprecedented in both Latin America and international arbitration. Paul Friedland heads up the firm’s international arbitration group; clients appreciate his ‘intelligence and ability to identify important points rapidly’. Abby Cohen Smutny is highly regarded for her ‘virtually unrivalled knowledge of state responsibility and investment treaty protection’.

Within International trade, White & Case LLP is a third tier firm,

White & Case LLP has a full service trade practice which covers dumping, countervailing duties, safeguards and other national trade remedies; the application of WTO agreements and WTO dispute settlement; NAFTA and other regional agreements; export controls and sanctions; customs law and regulation Section 337 investigations in the United States as well as regulatory issues affecting corporate transactions. Clients praise the firm’s ‘outstanding know-how concerning antidumping and subsidy cases’ and report ‘there has not been a single case where its lawyers have not supplied fantastic service and quality of work’. The practice has extensive experience working with sovereign governments and assisted with drafting of the trade laws of many countries, including Turkey, Malaysia, Singapore, Thailand and China. The firm also has first hand experience across an eclectic range of industry sectors including uranium, crude oil, steel, bicycles, lumber, textiles, semiconductors, cheese, flowers, fish and shrimp. On the contentious side, the firm has one of the strongest WTO practices in the world. Walter Spak heads up the international trade practice and is highly regarded; William Clinton is also recommended.

Within Technology: outsourcing, White & Case LLP is a third tier firm,

White & Case LLP recruited well-known outsourcing expert Trevor Nagel in Washington DC from Alston & Bird LLP, who along with Robert Hasty and Lee Van Blerkom complements the global practices of Adam Chernichaw and Daren Orzechowski in New York and furthers the firm’s long-term strategy of providing a unique global offering, advising major clients on global sourcing strategy and complex, large-scale infrastructure transactions. Nagel’s longstanding clients include Chevron. Together with Van Blerkom, he advised Coca-Cola Enterprises on dismantling a complex pan-Atlantic outsourcing transaction following The Coca-Cola Company’s purchase of the North American operations of Coca-Cola Enterprises. Other key clients include Nokia, Aramco Services, BNP Paribas and WellPoint.

Within Antitrust, White & Case LLP is a third tier firm,

White & Case LLP’s global antitrust practice provides an ‘excellent’ service which is ‘extremely responsive in time-sensitive matters’ and able to offer advice on the full range of competition issues. In addition to matters in the US and EU, the team is particularly well positioned to deal with an increasing workflow emerging from South Africa and Brazil through its offices in Johannesburg and São Paulo. The truly global scope of the practice was demonstrated by its ongoing representation of Toshiba in two major antitrust multi-district class actions and related global cartel investigations being carried out in the US, Canada, and countries across Latin America, the EU and Asia. The group has also developed a reputation for vigorously litigating against government authorities and private parties; its exemplary trial record includes recent victories against the DOJ, FTC and European Commission. For example, Mark Gidley acted on a precedent-setting Supreme Court decision in favor of client Stolt-Nielson, in which the Washington DC team secured a complete victory when the Court denied recourse to class arbitration of antitrust claims in cases where the arbitration agreement is indisputably silent on the subject. Another notable first for Gidley included representing Par Pharmaceutical and Paddock Laboratories in an antitrust challenge filed by the FTC regarding “reverse payments”, which was the first time the FTC lost such a case on a motion to dismiss. In merger clearance work, George Paul and colleagues in Washington DC has been acting for Grupo Bimbo on its $959m acquisition of Sara Lee’s North American fresh bakery business in a transaction, which will create the largest bread company in North America.

Within M&A: large deals ($1bn-5bn), White & Case LLP is a second tier firm,

White & Case LLP is ‘stellar in all respects. The firm is practical, proficient, responsive and solution-oriented’. In 2010, the US national M&A team was particularly active in representing large energy and oil and gas companies and private equity firms on buy and sell-side M&A transactions, as well as strategic investments, divestments and joint ventures. It also continues to represent multinational corporations on cross-border deals, including their activity in BRIC countries; as well as sovereign wealth funds (SWFs), large-cap and mid-market private equity firms on domestic and international M&A, divestitures, as well as important restructurings. Highlights included representing NASDAQ and Oslo stock exchange-listed Acergy on its merger with Oslo stock exchange-listed Subsea 7 to create a global leader in seabed-to-surface engineering and construction. Calpine Corporation, the largest publicly traded, independent wholesale power company in the US measured by power produced in the US, was assisted in its $1.65bn purchase of 4,490 MW of power generation assets from Pepco Holdings. In major large-cap private equity transactions, the practice acted for Univar in connection with the acquisition of all of the equity interests of Basic Chemical Solutions. Significant West Coast representations included advising a consortium in connection with the successful bid of approximately $2.3bn for a portfolio of 11 state office properties in a sale-leaseback transaction, marking a landmark transaction for the state of California that involved a highly competitive bidding process involving more than 300 prospective buyers for the buildings. Americas head Oliver Brahmst and global head John Reiss are principal contacts, Brady Mickelsen, former vice president and associate general counsel for Oracle Corporation, joined as partner in the Silicon Valley office.

Within Private equity buyouts, tier 4

White & Case LLP has emerged out of the middle-market and now represents numerous houses that have well over $1bn of funds under management. It also has a genuinely leading global practice, acting for a range of funds outside the US including UK-based giant CVC Capital Partners. The firm’s longstanding connections to major financial institutions, has enabled it to act for numerous former bankers that have established or moved over to private equity houses. The firm also retains its excellent financing credentials and this is frequently deployed in significant private equity transactions. In addition, its excellent bankruptcy practice has enabled it work on numerous acquisitions out of insolvency. Despite having a strong energy focus, the firm handles deals that stretch across a range of industries. In 2010, it represented sovereign wealth fund Qatar Holding on its $2.72bn investment into Banco Santander Brasil. It also acted for CVC portfolio company Pilot Travel Centers on its $1.2bn acquisition of Flying J’s core travel plaza and truck stop businesses; at the time, Flying J was under Chapter 11 bankruptcy protection. HIG Capital, Trilantic Capital Partners, One Equity Partners, Harvest Partners and Starwood Capital are also clients. New York-based John Reiss, William Wynne and Oliver Brahmst are all highly recommended.

Within Real estate, White & Case LLP is a third tier firm,

White & Case LLP has a ‘very strong’ real estate presence in New York, Miami, Washington DC and California. Scott Berger heads the ‘very efficient’ team, comprising 18 partners and 30 associates, which brings to the table cross-border portfolio acquisition, complex fund formation and foreign investment expertise. The group’s capabilities include advising REITs and clients on capital markets matters, license agreements and in litigation, and it is ‘especially strong on the tax and joint venture structuring and negotiation side’. Starwood Capital is a longstanding client, which the team recently represented on two separate fund formations involving $1.8bn and $970m, respectively. A team in the New York office represented a consortium – which included Antarctica Capital and Hines – on its successful $2.3bn bid for a portfolio of 11 state office properties offered by the State of California in a sale-and-leaseback transaction. A team in Miami represented SNS Property Finance on restructuring its loans and investments in Florida, including foreclosures and REO sales exceeding $800m, as part of its plan to reduce its exposure in the US real estate market. On the acquisition front, the team represented HIG Capital, a $7.5bn private equity investment fund, on its acquisition of all of the assets of Excel Homes – the largest custom modular home manufacturer – via a private foreclosure sale conducted by Citizens Bank of Pennsylvania. The practice also acted for Savitar Realty Advisors on structuring a $250m US tax advantaged offshore private placement to raise capital for investments in distressed commercial real estate assets. It also represented a group of Centaur companies – operators and developers of racetracks and casinos – as Chapter 11 debtors in the restructuring of $610m of first and second lien debt. William Walker is ‘very strong’ and ‘practical’, while Jonathan Schechter provides ‘very good advice’.

Within Domestic tax: East Coast, White & Case LLP is a third tier firm,

White & Case LLP’s ‘tax partners and associates are outstanding on all fronts’. Each of the East Coast offices in New York, Washington DC and Miami, has a slightly different character, although all contribute to the nationwide practice. New York houses the global tax practice head William Dantzler and the firm’s largest group, which has particular strengths in transactions and capital markets work. Also in New York, Gerald Rokoff ‘demonstrates both the technical skills and creativity required to advise on very complicated domestic and cross-border tax issues’. In Washington DC, where links to the IRS and other government departments are ‘well managed’, Linda Carlisle, who ‘builds strong relationships with both clients and many key government officials’, provided tax advice to NTE Mobility Partners on a $2bn public-private partnership (PPP) agreement with the Texas Department of Transportation. The Miami office houses Michael Kavoukjian, head of the firm’s global private client group, who offers ‘extensive experience and nimble footwork’ in trust and individual tax planning. Tax practice clients include The Williams Companies, Alticor, Hastings Fund Management and Starwood Capital.

Within Employee benefits and executive compensation, tier 4

White & Case LLP employee benefits and executive compensation practice has ‘quick response times, and a high level of business acumen/industry knowledge’. The May 2010 loss of former chair Kenneth Raskin to King & Spalding LLP is significant, although the two continuing partners are both strong practitioners. New York’s Mark Hamilton, who now heads the practice and whose wide practice spans compensation, benefits and pensions matters, combines ‘responsiveness and practical application’ in his approach, and Linda Carlisle in Washington DC is ‘strong technically, and provides timely advice in an efficient manner’. Carlisle continues to serve as general counsel to Employee-Owned S-Corporations of America, an association representing over 100,000 employee-owners. Recent instructions include assistance to Giant-Carlisle, a division of the supermarket giant Ahold USA, in its acquisition of 25 stores in Virginia from Ukrop’s Super Markets, a family owned grocery business. Clients of the practice group include Mexichem Flúor, Harvest Partners, Pilot Travel Centers and Calpine.

Within International, White & Case LLP is a second tier firm,

White & Case LLP’s ‘reliable, first-class’ US tax practice, with eight partners in New York and smaller groups in Washington DC and Miami, is also represented in Asian and European offices. Although individual lawyers specialize to some extent, the group does not distinguish the domestic and international. The tax group also self-generates approximately one third of its own instructions as well as providing expert support to other departments. New York-based global tax chief William Dantzler, and Sang Ji, ‘apart from possessing excellent US tax knowledge, are responsive, commercial and pro active – you feel that they are truly part of your team’. James Hayden, who is ‘responsive, technical, experienced and practical’, is recommended for cross-border leasing and aircraft finance. David Dreier advised Mexican chemical producer Mexichem Flúor in its $350m acquisition of the fluoro-chemical business division of INEOS Holdings. Washington DC-based Bruce Davis provides tax advice to Coca-Cola on virtually all aspects of its worldwide business, including numerous acquisitions, divestments and joint ventures. The tax practice group has advised Calpine, Saudi Aramco, WIND Telecomunicazioni and Conoco Phillips.

Within Tax controversy, tier 5

White & Case LLP’s controversy practice is based round a core group of attorneys in Washington DC and New York, headed by Michael Quigley, who has wide experience of administrative appeals and tax litigation. Brian Gleicher specializes in transfer pricing disputes. The practice has considerable expertise in the insurance sector, and recently successfully represented a client before an Ohio District Court in a case of first impression concerning the interplay between the IRS and guidance issued by the National Association of Insurance Commissioners relating to the computation of insurance tax reserves. Clients include Clear Channel Communications, American Financial Group, AOL Time Warner and Citigroup.