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The Legal 500 Hall of Fame highlights individuals who have received constant praise by their clients for continued excellence. The Hall of Fame highlights, to clients, the law firm partners who are at the pinnacle of the profession. In the United States, the criteria for entry is to have been recognised by The Legal 500 as one of the elite leading lawyers for six consecutive years. These partners are highlighted below and throughout the editorial.

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United States > Tax > Law firm and leading lawyer rankings

Editorial

Legal market overview
Clifford Chance Ė Their Voices

The sweeping modifications to the IRS Code made by the Tax Cuts and Jobs Act in 2017 have undoubtedly made their mark on the US tax market. The lowering of corporate tax rates, in particular, among other reforms, has incentivized a new pattern of investment that will likely have profound implications for companies, particularly with respect to M&A. While the long-term impact of such changes will take time given the complexity of the Act, partners are reporting a significant uptick of high-net-worth individuals and smaller businesses incorporating or restructuring in order to benefit from the tax reliefs. Partners also report that the reforms led, and are leading to a large degree of cash repatriation from off-shore corporations and seeing an increase in dividends and share buybacks. A notable amount of repatriated capital is also being used to fund acquisitions, with far fewer tax inversion deals being undertaken. In particular, the additional liquidity has already fuelled a boost in acquisitions in the pharmaceutical and technology sectors, examples of which include Bristol Mayers Squibb’s acquisition of Celgene and the sale of Whole Foods to Amazon.

On the structuring side, partners report a slow-down in cross border M&A activity shortly following the Act, in part due to the continued amendments and guidance issued by the IRS, with partners kept busy advising on anticipatory future changes, their implementation and impact on future operations, thus creating an additional burden on non-US-headed multinational corporate groups investing in the US. The bulk of the planning work remains in portfolio restructuring, spin-offs and divestitures, which are now more attractive for sellers.

Non-profit organizations are proving a very for-profit market for law firms, most of which have specialized teams focused on little else. In recent years, the sector has witnessed transactions and consolidations of a scale and complexity that would make most M&A lawyers green with envy, especially in the healthcare space, which generates much of the big-ticket work. A notable example in 2018 was Fidelis Care’s $3.8bn takeover by Centene Corporation. This blurring of the lines between the for-profit and non-profit sectors also extends to joint venture projects, bringing an increasing amount of complexity to the tax-exempt nature of the client. Further, while tax is very much the bedrock of most of the teams in the non-profit rankings (most of the attorneys started out as tax specialists), employment law, M&A, governance and litigation have an increasingly important part to play. In the case of the latter two, the high-profile investigation and subsequent shutdown of the Trump Foundation in 2018 demonstrates exactly how bad things can get, particularly for controversial clients targeted by ambitious attorney generals.

In other areas, partners are seeing an increased workload off the back of the Opportunity Zone program, created to boost investment into low-income or distressed communities, with corporations and private individuals keen to benefit from the preferential capital gains treatment for investments in businesses and real estate in these areas.

In the international tax space, firms reported that the recently introduced Global Intangible Low-Taxed Income (GILTI) presented challenges for internationally operating clients. Under the GILTI measure, a US shareholder of any Controlled Foreign Corporation (CFC) is required to include its pro-rata share of GILTI in its annual reportable gross income.

Lawyers involved in the contentious tax space have noted a dual rule situation at play in tax litigation. Most litigation going through at all levels of tax courts in the US takes about ten years to get there. This means that the current cases before the courts are all governed by the old tax code, and we will not start to see cases governed by the new rules for quite some time.


Financial products

Index of tables

  1. Financial products
  2. Leading lawyers: Hall of Fame
  3. Leading lawyers
  4. Next generation lawyers

Leading lawyers: Hall of Fame

  1. 1

Leading lawyers

  1. 1

Next generation lawyers

  1. 1
Clifford Chance Ė Their Voices

Cadwalader, Wickersham & Taft LLP provides tax structuring and advisory services to its sophisticated financial services client base. New York-based Gary Silverstein represented Natixis New York Branch as issuer in a $370.2m securitization of commercial mortgage loans. He also represented Barclays Bank as loan seller in a $1.32bn single-asset securitization of a floating-rate mortgage loan originated by Barclays and Deutsche Bank for The Blackstone Group. Mark Howe in Washington DC advises asset managers and custodian banks on structured products. Jason Schwartz, a recently promoted partner in Washington DC, represented Citi as arranger in an unusual 'credit securitization'.

The New York-based team at Cleary Gottlieb Steen & Hamilton is strong in sovereign debt offerings and has recently worked on high-value issuances for Argentina, Chile, Indonesia and Senegal; Erika Nijenhuis leads this work. Alongside Corey Goodman and Doug Borisky, Nijenhuis also advised various underwriters, initial purchasers and placement agents, including Citigroup Global Markets, Credit Suisse and Goldman Sachs, on hundreds of real estate mortgage investment conduit transactions and numerous CLO transactions. William McRae is another name to note, as are team leaders Diana Wollman and Jason Factor.

Clifford Chance advises on numerous high-value debt programs. It advised Corporate Property Associates 17, a publicly held non-traded REIT, in connection with its merger with W.P. Carey, a commercial-focused net-lease REIT, valued at $6bn. The firm also has a strong CLO and CDO practice, and has advised on $21bn of products for a variety of clients, including Arbor Realty Trust, LoanCore, Money360 and other issuers. New York-based Richard Catalano leads the team, which also includes Philip Wagman, Avrohom Gelber, David Moldenhauer and Michael Seaton. Alan Kravitz  left to become counsel at Hughes Hubbard & Reed LLP in February 2018.

Trusted Advisor - with Finnegan

In a cross-platform collaboration between GC magazine and leading IP law firm Finnegan, key partners and senior in-house clients explore the challenges for women in assuming leadership roles in the legal profession.

At Davis Polk & Wardwell LLP, Menlo Park-based Rachel Kleinberg advised Comcast on its $2.5bn offering of 3.150% notes. Po Sit and Lucy Farr, both in New York, have advised Morgan Stanley in connection with over $16bn in global notes offerings since November 2017. Tax group leader Neil Barr advised Comcast and NBCUniversal on a $5.5bn notes exchange offer. New York-based Michael Farber works with Farr and Sit on large-scale structured products matters. Dana Trier re-joined the team as counsel in March 2018, following a period as deputy assistant secretary for tax policy at the US Treasury.

Mayer Brown is praised for its 'unique position on the tax consulting side in dealing with the taxation of global equities'. Recently, the team acted for DNB Markets, a Norwegian investment bank, in the private placement of $108m in investment-grade-rated project notes, to finance two Uruguayan solar power plants, operated by Atlas Renewable Energy; New York-based Russell Nance  led this matter. Nance also represented investment funds managed by CarVal Investors in the acquisition of a portfolio of non-prime credit card receivables from Signet Jewelers. In fund formation, Anne Marie Konopack in Chicago  represented LaSalle Investment Management in the formation of LaSalle Property Fund, an open-ended real estate fund. Other key names include Thomas Humphreys and the 'outstanding' Mark Leeds in New York, as well as Remmelt Reigersman in Palo Alto; they work with large banks and other financial institutions on debt products. New York-based Michael Marion's clients include Northcross Capital Management and Goldman Sachs Asset Backed Securities Corporation. James Barry and Jason Bazar lead the team. Incomings included JoonBeom Pae, who joined in New York in October 2018 from Weil, Gotshal & Manges LLP; Michael Lebovitz, who joined in Los Angeles from PwC the following month; and Zal Kumar, who joined in August 2018 was previously a director at the New York City department of finance. Jared Goldberger was recently made up to partner.

Shearman & Sterling LLP's team are praised for their 'informed, knowledgeable and practical' approach. Kristen Garry, in Washington DC, is a key name in the team, and recently advised the underwriters of The Boeing Company’s offering of $700m of senior notes. Alongside team co-head Laurence Crouch, Garry advised BMO Capital Markets in connection with Bank of Montreal’s registered public offering of $850m. 'Premier attorney' Michael Shulman jointly leads the team with Crouch. Thomas Johnston and Robert Rudnick are also names to note. Nathan Tasso was promoted to partner in January 2018, while Todd Lowther joined as partner from Thompson & Knight LLP in April 2018. Thomas Johnston retired from the firm in December 2018.

Skadden, Arps, Slate, Meagher & Flom LLP advises on the tax aspects of complex global debt offerings. New York-located Pamela Lawrence Endreny advised a consortium of bookrunners on a $1bn high-yield offering of senior notes by The AES Corporation in two tranches. Endreny also advised a public company in the renewable energy sector on its $2.4bn investment fund. Jessica Hough in Washington DC advised the bookrunners on a $500m offering of 5.875% fixed-to-floating rate non-cumulative preferred stock notes by MetLife. Palo Alto-based Sean Shimamoto assisted Nasdaq-listed 111 with its $100m initial public offering of American depositary shares and their listing on the NYSE. David Rievman is also noted. Kirk Wallace retired.

Dentons advises on the tax implications of debt and equity issuances as well as swaps, insurance-linked securities, prepaid forward contracts and other complex financial products. Recently, Timothy Santoli and Jon Hutchens in New York led a team advising on Spire Capital Partners' acquisition of Vector Media, financed through a credit facility. New York-based Erik Klingenberg advised placement agents fundraising for CoreVest American Finance 2017-2 Trust, a securitization of multi-borrower single family rental properties which is guaranteed by Freddie Mac. Andrea Mandell is also recommended. Kelli Wikoff in Kansas City was made partner in January 2018. Practice head John Harrington is based in Washington DC.

Freshfields Bruckhaus Deringer LLP's practice is led by Robert Scarborough in New York and Claude Stansbury in Washington DC. In the last year, both have advised Citigroup on a range of derivative-based synthetic financing programs for the bank's acquisitions and other transactions. Other recent highlights include advising MUFG Securities EMEA plc on CLO transactions. A team including New York-based counsel Dennis Caracristi is also advising the oil and petroleum unit of state-owned (by China) Sinochem Energy on its IPO in the Hong Kong Stock Exchange, valued at $2bn. New York counsel Reed Carey is also recommended.

The team at McDermott Will & Emery LLP advises on the US tax aspects of cross-border matters for large financial institutions. Partners leading the group's work include Andrea Kramer in Chicago, and David Taub and John Lutz in New York. The team is working with Bank of America Merrill Lynch and Citibank on the tax aspects of long-term financing products, specialty finance products, derivative transactions and structured finance arrangements. Kramer represented a number of clients in the CFTC, CME Group and New York Mercantile Exchange investigations over the application of the Commodity Exchange Act and various exchange rules. The firm welcomed Charles Moll and Troy Van Dongen into its San Francisco office and counsel Marcy Jo Mandel into its Los Angeles office in August 2018; the trio joined from Winston & Strawn LLP. The group also added Steven Hadjilogiou and two associates in Miami in March 2018 from Baker McKenzie LLP. Departures included Washington DC-based Robin Greenhouse to the IRS as a division counsel in June 2018, and Dallas-based Kristina Novak to the IRS as an associate chief counsel in August 2018. In addition, New York-based Madeline Chiampou departed to S&P Global as tax counsel in September 2018, and Gale Chan, a Washington DC.partner, joined PwC as a tax manager in August 2018. Additionally, Alan Schwartz joined Reed Smith LLP in 2019.

The New York-based team at Stroock & Stroock & Lavan LLP advises on complex transactions relating to, among other things, restructurings, private equity, private fund structures and real estate. Jeffrey Uffner and Michelle Jewett are representing an ad-hoc group of holders of unsecured bonds issued by Seadrill Limited and North Atlantic Drilling related to the Chapter 11 cases of Seadrill and a number of its direct and indirect subsidiaries currently pending in the Southern District Court of Texas. Mayer Greenberg advises large banking groups on complex transactions. Micah Bloomfield is also noted.


International tax

Index of tables

  1. International tax
  2. Leading lawyers: Hall of Fame
  3. Leading lawyers
  4. Next generation lawyers
  5. Rising stars

Leading lawyers

  1. 1

Rising stars

  1. 1
    • Matthew Maggiacomo - Reed Smith LLP
Clifford Chance Ė Their Voices

Baker McKenzie LLP's team is based across key cities, including New York, Houston, Palo Alto and Washington DC, and advises companies on multi-jurisdictional M&A deals, supply chain integration and restructuring matters. In New York, Thomas May and Tatyana Johnson advised Gebr. Knauf KG, a German building materials company, on its acquisition of Chicago-based USG Corporation. Kai Kramer in Houston and Jeff Maydew in Chicago provided tax advice to Boeing on its acquisition of KLX Inc, a major independent provider of aviation parts and services. UK-qualified James Wilson is not licensed to practice in Washington DC, where he is based, but is a key adviser on tax matters for the firm's consumer goods and retail clients. Jonathan Martin in Houston and Julia Skubis Weber in Chicago are also notable. The firm's North America tax chair, Melinda Phelan, in Dallas and Palo Alto’s Stewart Lipeles are also recommended.

At Cleary Gottlieb Steen & Hamilton, the team continues to advise on multibillion-dollar cross-border deals. Partners Yaron Reich and  Corey Goodman are representing packaging company Bemis in relation to its $6.8bn all-stock combination with Amcor. Goodman continues to represent Alphabet/Google in connection with its $1.1bn business cooperation agreement with HTC Corporation and its acquisition of Socratic Inc, a company that specializes in e-learning. Jason Factor represented International Flavors & Fragrances, a major producer of scent, taste and nutrition, in its $7.1bn acquisition of Frutarom Industries, a flavors, savory solutions and natural ingredients company. Meyer Fedida works with numerous private equity firms and recently advised The Carlyle Group on its acquisition of an approximately 31% stake in The TCW Group. The deal spanned the US, Japan and Grenada. All named lawyers practice out of the New York office.

The team at New York-based Cravath, Swaine & Moore LLP¬†provides expertise in tax-efficient structures for domestic and international transactions, including mergers, spin-offs, joint ventures, private equity deals and internal restructurings. It is led by Stephen Gordon, who is¬†assisting Barrick Gold in connection with its pending $18.3bn merger with Randgold Resources. In another highlight,¬†Lauren Angelilli¬†provided tax advice to AveXis in connection with its $8.7bn acquisition by Novartis. She is also working with up-and-coming partner Kara Mungovan,¬†advising GKN plc in connection with the ¬£8.1bn unsolicited offer from Melrose Industries to acquire the company. J Leonard Teti II¬†is also advising Novartis, in connection with its pending $2.1bn acquisition of Endocyte. Andrew Needham¬†advised Brookfield Asset Management on its $1.3bn acquisition of TerraForm Global. In Latin American work, Christopher Fargo¬†advised¬†Banco Santander on the $528m sale by its wholly owned subsidiary, Banco Popular Espa√Īol, of TotalBank to Banco de Cr√©dito e Inversiones. Of counsel Michael Schler¬†is recommended.

Trusted Advisor - with Finnegan

In a cross-platform collaboration between GC magazine and leading IP law firm Finnegan, key partners and senior in-house clients explore the challenges for women in assuming leadership roles in the legal profession.

Davis Polk & Wardwell LLP advises on major cross-border deals on behalf of household-name clients. Neil Barr led advice to Comcast on its $65bn proposal to acquire the businesses that 21st Century Fox has agreed to sell to The Walt Disney Company for $35.00 per share in cash. Team lead Avishai Shachar is advising SUEZ, a French industrial services and solutions company, on its $3.41bn acquisition of GE Water & Process Technologies from General Electric. Rachel Kleinberg, a financial products specialist, advised Comcast on the tax aspects of its $3.2bn debt offering of 3.550% notes due 2028, 3.900% notes due 2038 and 4.000% notes due 2048. Michael Mollerus, based in Menlo Park, is also notable. Kathleen Ferrell has retired.

The team at Debevoise & Plimpton LLP advises some of the largest corporations and private equity firms in the US on tax issues relating to M&A, financing, capital markets deals, investment vehicles, derivatives and insurance matters. In recent highlights, Gary Friedman led advice to Discovery Communications in its $14.6bn acquisition of Scripps Networks Interactive, and co-lead Peter Schuur advised Global Atlantic Financial Group on the reinsurance of approximately $9bn of fixed annuities and other spread-based reserves of insurance company Talcott Resolution. Co-lead Peter Furci advised Tribune Media Company on its $3.9bn sale to Sinclair Broadcast Group. Rafael Kariyev advised AmTrust Financial Services in a strategic transaction with Madison Dearborn Partners for a portion of AmTrust’s US fee businesses, valued at $1.15bn. Erin Cleary was recently made partner. Partner Vadim Mahmoudov departed to PwC as a principal in October 2017. Of counsel Burt Rosen retired. All named lawyers are located in New York.

New York-based Dean Shulman and Chicago’s Mike Carew are key names in Kirkland & Ellis LLP's practice. Shulman recently advised Spectrum Brands Holdings, a global consumer products company, on the sale of its Global Consumer Battery Business to Energizer Holdings for $2bn. Carew has been advising Apax Partners on its acquisition of a controlling stake in Healthium MedTech Private Limited, a leading India-based medical devices company. Todd Maynes continues to advise Tronox Limited on the tax aspects of the acquisition of the titanium dioxide business of Cristal, a privately held global chemical and mining company, valued at $2.2bn.  Lee Morlock is recommended. Maynes and Morlock are both based in Chicago.

Latham & Watkins LLP advises an assortments of the world's largest companies and private equity firms. Practice lead Nicholas DeNovio in Washington DC advised Mattel on amending its credit agreement to provide, among other things, provision of guarantors and grants of liens by certain Mattel subsidiaries if its debt rating is ever downgraded. New York-based Jiyeon Lee-Lim advised Spotify on its direct listing on the NYSE, valued at $26.5bn. Jocelyn Noll in the New York office recently advised BC Partners on its $2.8bn joint venture with Medina Capital. Samuel Weiner in Los Angeles is also notable.

In what has been a successful period for Mayer Brown's international tax practice, James Barry in Chicago led on the tax aspects of Nestlé's $7.15bn agreement for a perpetual license with Starbucks to market, sell and distribute Starbucks consumer and food products globally, outside of Starbucks’ coffee shops. Jason Bazar in New York advised Altice, a Dutch television broadcast company, on its spin-off of Altice USA and group reorganization of Altice Europe. Kenneth Klein and Jason Osborn in Washington DC are also recommended. Recent team changes included Jared Goldberger's promotion to partner in New York in January 2018. In 2018, Remmelt Reigersman and Thomas Humphreys joined from Morrison & Foerster LLP in Palo Alto and New York respectively. In October 2018, JoonBeom Pae joined from Weil, Gotshal & Manges LLP in New York. Michael Lebovitz joined  in November 2018 from PwC.

Paul, Weiss, Rifkind, Wharton & Garrison LLP's international tax practice is led by Brad Okun and Scott Sontag. Okun is advising global silicones and advanced materials company MPM Holdings on its $3.1bn acquisition by a three-party investor group, and Sontag advised Sydney-based Lendlease, an international construction, development and infrastructure company, on its real estate joint venture with Australian pension fund First State Super. Sontag also worked with Jeffrey Samuels to advise a domestic biopharmaceutical company on its multibillion-dollar sale to a global pharma company. Brian Grieve and Lindsay Parks were made partner in January 2018.

Skadden, Arps, Slate, Meagher & Flom LLP's international tax practice maintains a strong presence in the Chinese global IPO market. Sean Shimamoto in Palo Alto and Sally Thurston in New York acted as co-counsel to Meituan Dianping in its $4.2bn IPO and listing on the Hong Kong Stock Exchange, as well as advising Pinduoduo Inc on its $1.63bn IPO of American depositary shares and listing on Nasdaq. In the real estate investment market,  Moshe Spinowitz and Margaret Cohen in Boston are representing Select Income REIT in the tax aspects of its merger with Government Properties Income Trust. The widely respected Hal Hicks, who heads the firm's global international tax practice, and Paul Oosterhuis are also recommended.

The team at Weil, Gotshal & Manges LLP has a focus on corporate M&A and restructuring, as well as large private equity deals. It also handles bankruptcy tax matters. Heitner and Chayim Neubort advised Sanofi on the tax aspects of its $11.6bn acquisition of Bioverativ Inc. Elsewhere, Kimberly Blanchard advised Antin Infrastructure Partners on its acquisition of FirstLight Fiber from Oak Hill Capital Partners. Stuart Goldring, active in the TMT area, advised Westinghouse Electric on its sale to Brookfield Business Partners LP for $4.6bn. Mark Schwed acted for Paycor in its sale to Apax Partners. All named attorneys are based in New York. Kenneth Heitner and Martin Pollack left the firm in 2019.

Dechert LLP's international tax practice handles matters for a range of financial services firms, asset managers and investment funds, and represents some of the largest funds as well as small and mid-size funds. Joshua Milgrim leads the 'seamless' team out of New York and led advice to GIC in connection with the strategic partnership between a Blackstone-led consortium (including Blackstone, Canada Pension Plan Investment Board and GIC) and Thomson Reuters for Thomson Reuters’ Financial & Risk business, valued at $20bn; Daniel Dunn also worked on this matter. Steven Clemens is representing FS/KKR Advisor (as investment adviser) as well as FS Investment Corporation (FSIC) and Corporate Capital Trust (CCT) in connection with the merger of FSIC and CCT, a deal valued at $10.8bn. Alongside Clemens, Adrienne Baker in Boston is representing Barings in connection with the externalization of investment management of Triangle Capital Corporation, a business development company, through which Barings will become the investment adviser to Triangle. New additions to the team include William Cejudo, who joined in Washington DC in May 2018 from Clifford Chance. Joseph Riley joined in New York in October 2017 from Willkie Farr & Gallagher LLP. Richard Wild has retired. Andrew Bloom departed in June 2018 to head tax strategy at Golub Capital.

The 'solution-oriented and knowledgeable' James Fuller is a key name in Fenwick & West LLP's international tax team. He and Andrew Kim have been advising on a complex US and European tax litigation matter. The team also handles transfer pricing, international inversion transactions, cross-border M&A and joint ventures. Other notable names are the 'technically strong' Larissa Neumann, who advised Gigya Inc. on its acquisition by SAP Hybris, and the 'experienced' David Forst, who advised Delphi Automotive on its acquisition of nuTonomy for an upfront purchase price of $400m and earn-outs totaling approximately $50m. Practice head Adam Halpern is a key name. In team changes, Jennifer Fuller and Ron Schrotenboer have retired.

Freshfields Bruckhaus Deringer LLP has a strong reputation in the areas of international corporate structuring, transfer pricing, M&A, joint ventures and partnerships, reorganizations, private equity matters, capital markets transactions and structured finance deals. Claude Stansbury in Washington DC advised Starbucks on its $7.15bn agreement with Nestle, allowing the latter to distribute certain Starbucks products via its consumer goods distribution channels worldwide. Robert Scarborough in New York advised KLX Incorporated on the tax aspects of its spin-off of its Energy Services Group business to KLX shareholders, a $4.81bn deal. Counsel Reed Carey in Washington DC is an up and comer; he counts Novartis and BASF as recent clients.

McDermott Will & Emery LLP's international tax team has been working on major recent deals for household names and is praised for its 'outstanding technical expertise'. The 'responsive' Lowell Yoder in Chicago and Tim Shuman in Washington DC advised JAB Holding Company and the subsidiary it majority owns, Keurig Green Mountain, on Keurig Green Mountain's merger with Dr Pepper Snapple Group, valued at $20bn, and advised JAB on its $7.5bn acquisition of Panera Bread Company. Yoder also worked with Damon Lyon in Chicago, advising long-time client Procter & Gamble on navigating the US tax reform rules from 2017. Caroline Ngo, David Noren and Michael Wilder are doing similar work for Aon in the Washington DC office. In March 2018, the firm welcomed Steven Hadjilogiou and two associates to its Miami office from Baker McKenzie LLP. Departures included Madeline Chiampou to S&P Global as tax counsel in September 2018, and Gale Chan to PwC as a tax manager in August 2018.

Shearman & Sterling LLP is focused on providing global tax planning and advising multinational companies, financial institutions and other clients on the tax aspects of large transactions. Washington DC-based Ethan Harris and  Menlo Park’s Larry Crouch are advising CVS Health on its $77bn acquisition of Aetna. Crouch worked alongside Nathan Tasso on Unibail-Rodamco's acquisition of Westfield Corporation for $25bn. New York-based Laurence Bambino is another name to note. He recently worked with Liberty Global on structuring a split-off transaction.

Robert Holo leads the practice at Simpson Thacher & Bartlett LLP, which assists large corporate and private equity clients on cross-border M&A, capital markets transactions and financings. The team also advises on restructuring and fund formation, among other things. Holo and Marcy Geller advised SiriusXM on its acquisition of Pandora for $3.5bn. Holo also advised Spotify on its mutual investment agreement with China's Tencent entertainment group. Jonathan Goldstein, Nancy Mehlman, John Creed and Katharine Moir all have significant private equity client bases and are recommended. Attorneys mentioned are based in New York, excluding Moir in Palo Alto.

Washington DC-based Kim Boylan and New York-based William Dantzler are the main contacts at White & Case LLP. The team advises on a range of international tax matters, including, among other things, post-acquisition integration, transfer pricing, cross-border tax planning, tax controversies and investigative matters. The team has previously advised Saudi Arabia’s national petroleum company Aramco on its joint venture with Dow to build and operate a $20bn integrated chemicals complex in Saudi Arabia.

Allen & Overy LLP’s international tax practice advises governments, corporations, financial institutions, funds and other clients active in the investment sector on federal income tax matters and cross-border transactions. The 'knowledgeable' Jack Heinberg leads the team out of New York and advised BNP Paribas on the issuance of residential-backed mortgage securities notes by Durham Mortgages A plc and Durham Mortgages B plc, valued at £5.2bn. Dave Lewis has been advising global healthcare company Fresenius Kabi on its public acquisition of medical services technology company Akorn for $4.3bn. Senior associates John Hibbard, Caroline Lapidus and Brian Schultz are notable.

At Baker Botts L.L.P., Houston-based Richard Husseini and Derek Green are praised for their 'excellent leadership'. The practice is noted for its strength in energy and technology, where it often advises on cross-border transactions.  Green was part of a firmwide team advising McDermott International on its merger with Chicago Bridge & Iron Company, valued at $6bn; John Lobb and Rob Fowler also worked on the matter. Don Lonczak in Washington DC was part of a firmwide team advising AT&T Corp, a subsidiary of AT&T, Inc, on its sale of data center co-location operations and assets to Brookfield Infrastructure for $1.1bn; Eric Winwood in Dallas also worked on this matter.

At Caplin & Drysdale, Chartered, J. Clark Armitage, now president of the firm, specializes in advance pricing agreements and competent authority matters for corporations. Patricia Lewis advises on this as well as tax controversy and audit issues. David Rosenbloom  offers similar expertise, as does Mark Allison in New York. Also in New York, Jonathan Brenner, a UK and Luxembourg tax expert, and Zhanna Ziering are notable. Michael Pfeifer and Anne J. O'Brien focus on expatriation planning. Kirsten Burmester also acts for private clients as well as some businesses, and Scott Michel focuses on criminal tax matters with international aspects. Attorneys mentioned are based in Washington DC unless otherwise indicated.

Clifford Chance's team assists on a wide variety of international businesses transactions, including M&A, restructurings, joint ventures, investments and various financing and capital markets deals. In recent highlights, David Moldenhauer advised Development Bank of Japan on its $50m investment into Meridiam's third North American infrastructure-focused fund. Philip Wagman advised Hearst on its acquisition of the magazine and book businesses of health and wellness content company Rodale Inc., which publishes Men's Health, Women's Health, Runner's World and other titles. Richard Catalano was recently appointed head of tax in the Americas region. Avrohom Gelber, another key figure, advised the underwriters, led by Goldman Sachs and Evercore, on the IPO of Mexican energy and infrastructure investment trust CFE Fibra E. James Gouwar joined the practice in New York in September 2018 from Morgan, Lewis & Bockius LLP.

Dentons' team structures international investments for domestic clients, as well investments into the US by foreign-based entities. It also advises on transfer pricing, project financing, restructuring and tax treaty interpretation. Washington DC-based John Harrington leads the team and works with clients in private equity and energy markets. Also recommended are New York-based Marc Teitelbaum, who works with high-net-worth families and corporations, Rich Williams and Jon Hutchens. Kansas City-based Kelli Wikoff was promoted to partner in January 2018.

Boston-based Michael Hardgrove is a key name at DLA Piper LLP (US), advising on tax planning for multinational companies. He is currently advising Insmed, a Nasdaq-listed pharmaceutical company, on reforming its tax structure. In other highlights, the team assisted Marsh & McLennan with integrating $2.5bn of acquisitions located in over 25 jurisdictions; this work was handled out of New York by Philip Rogers, Maruti Narayan and Frank Mugabi. San Francisco’s Sibel Owji and Silicon Valley’s Sang Kim lead the team.

Jeffrey Friedman leads the practice at Eversheds Sutherland from Washington DC. The team provides expertise in tax planning, structuring and controversy matters, leveraging its global network to advise on cross-border matters. James Mastracchio, who joined in February 2018, represented the Cayman National Corporation in a criminal tax investigation of the company and its subsidiaries which is being led by the Southern District of New York. Robert Chase works with the firm's major clients across a number of industries. Michele Borens and Atlanta-based Eric Tresh advise on state and local tax issues for global clients. Jed Rogers joined in Atlanta as counsel in June 2018 from Ernst & Young. James Null joined in New York as partner in August 2018 from Greenberg Traurig, LLP.

Hogan Lovells US LLP's¬†international tax practice is led by Siobhan Rausch¬†in the Washington DC office. Rausch continues to advise The Juilliard School on the tax elements of the establishment of two joint venture schools in the Tianjin Free Trade Zone.¬†Jeffrey Tolin¬†in New York¬†specializes in domestic and cross-border acquisitions,¬†mergers,¬†restructurings and joint ventures, and¬†is advising Novartis on the tax elements of its $8.7bn acquisition of AveXis. Christine Lane¬†in Washington DC led US tax advice on Woodward Inc's¬†‚ā¨700m acquisition of German L‚ÄôOrange GmbH from Rolls-Royce Group. Silicon Valley and San Francisco based¬†Babak Nikravesh¬†counts¬†Caisse de d√©p√īt et placement du Qu√©bec and Synopsys among his clients.

A key name at Linklaters LLP is New York-based Andrew Morris, who focuses on federal income tax matters and works with some of the world’s leading private equity firms and multinational corporates. He advised on the tax aspects of the multimillion-dollar spin-off and formation of Aldebaran Resources by mining company Sibanye-Stillwater. David Brockway, who heads the Washington DC office, is also recommended, and recently advised industrial gas producer Linde on the sale of business units to a consortium of Messer Group and financial investor CVC Capital Partners Fund VII.

Norton Rose Fulbright US LLP's practice is led by head of global tax Andrius Kontrimas, based in Houston. The practice's client focus spans energy, healthcare, finance and other sectors, and team advises on, among other things, global tax planning, transfer pricing, joint ventures, M&A and tax controversies. Tax group co-head William Cavanagh specializes in corporate, partnership, private equity and international tax matters. Cavanagh is advising an infrastructure private equity firm on the acquisition of Latin American and Caribbean electric power generation and distribution businesses from subsidiaries of a NYSE-listed holdings company. Michael Flamenbaum is advising a Canadian bank on the acquisition of a Canadian-US lender, valued at C$1bn. Dallas-based Todd Schroeder joined the team in January 2018 from Baker McKenzie LLP. Attorneys mentioned are based in New York except where otherwise indicated.

Paul Hastings LLP’s international tax group is an invaluable component of the firm's corporate transactional practice. The team recently advised Aviation Investors International on the tax aspects of the sale of a portfolio of domestic and offshore aircraft management capabilities to Global Atlantic Finance for $300m. Elsewhere, Joseph Opich assisted Elanco with complex tax matters related to its agreement to purchase a biopharmaceutical asset portfolio as well as a manufacturing and R&D site from Boehringer Ingelheim Vetmedica for $900m. David Makso is also notable and specializes in cross-border, capital markets and leveraged finance deals. Aforementioned lawyers are New York based. Also noted are Douglas Schaaf in Orange County, Ziemowit Smulkowski  in Chicago and Thomas Wisialowski in Palo Alto.

In New York, the ‚Äėpragmatic‚Äô team at Proskauer Rose LLP¬†advises multinational corporations and other business entities, investment funds, institutional investors, tax-exempt organizations and executives on international tax planning matters. The team advised longstanding client AccorHotels on its $319m investment in SBE Entertainment Group, with tax work led by Stuart Rosow¬†and Malcolm Hochenberg.¬† David Miller¬†advised AllianceBernstein LP on the closing of AB Commercial Real Estate Debt Fund III, which closed at its hard cap of $3.1bn;¬†Amanda Nussbaum¬†and Martin Hamilton¬†also worked on this matter. Ira Bogner¬†leads the tax team. Jeremy Naylor¬†joined as a partner from Cooley LLP¬†in April 2018. Brian Huber¬†was promoted to partner in 2018.

The 'technically excellent' team at Vinson & Elkins LLP has a strong focus on the energy market, and advises foreign and domestic businesses on capital markets deals, M&A, reorganizations, and joint ventures. Washington DC-based Gary Huffman advised Canadian energy company Enbridge on its proposal to acquire certain equity securities owned by Spectra Energy Partners, valued at $11.4bn. Jason McIntosh in Houston and Natan Leyva in Washington DC advised Canada-based MacDonald, Dettwiler and Associates Ltd on the tax aspects of its $3.6bn acquisition of DigitalGlobe. Houston-based George Gerachis is a practice lead and another key contact. John Lynch in Houston and David Peck in Dallas are recommended.

New York-based Wachtell, Lipton, Rosen & Katz assists global businesses with the tax aspects of corporate reorganizations, M&A, financings, restructurings and joint ventures. Jodi Schwartz is a key name and has previously represented Irish life sciences firm Medtronic with its $6.1bn sale of a portion of its patient monitoring and recovery division to Cardinal Health. Other noted attorneys include T Eiko Stange, who advises clients in the telecoms, technology, pharmaceuticals, financial services, media and entertainment, real estate and retail industries. Joshua Holmes is a senior team member, and Tijana Dvornic is also notable and has previously advised Valeant Pharmaceuticals.

The international tax practice at Baker & Hostetler LLP is based in Washington DC, with Paul Schmidt, John Bates and John Lehrer as the main contacts. Schmidt specializes in cross-border tax controversy matters. The practice has expertise in transfer pricing, tax treaties, inversion regulations and foreign tax credit issues. Other partners practice out of  New York, Philadelphia and Denver. Roger Brown joined in Washington DC in June 2018 from Ernst & Young.

Located in New York, the international tax practice at Cadwalader, Wickersham & Taft LLP advises on the tax aspects of cross-border M&A as well as restructurings, workouts and other distressed situations. Key partner Linda Swartz advised principal shareholder Hemen Holdings Limited on the tax aspects of the Chapter 11 of Seadrill Limited, a matter valued at $13bn. Alongside other key partner Edward Wei, Swartz advised Genpact Limited on its acquisition of Barkawi Management Consultants GmbH & Co, a leading supply chain management consultancy with operations in the US and Europe that is part of the Barkawi Group. Jason Schwartz, a financial products tax specialist, was made partner in January 2018.

The 'collegiate and practical' team at Curtis, Mallet-Prevost, Colt & Mosle LLP in New York provides international tax planning and structuring expertise to clients in a number of industries, including energy, commodities, telecoms, and pharmaceuticals. In recent work, the team advised E.ON SE on US tax matters relating to the restructuring of the company and spin-off of the company’s conventional power generation and energy trading businesses to its shareholder; team head Klas Holm led this matter. Key partner Marco Blanco is acting for the Indian government in a tax dispute involving a bilateral investment treaty arbitration brought by Vodafone against the Government of India over its liability for a $2.6bn tax transfer of assets. Counsel Olga Beloded is also working on this matter. Kuang-Chu Chiang departed the team in 2018 to Golenbock Eiseman Assor Bell & Peskoe LLP

Andrew Braiterman is the key contact at Hughes Hubbard & Reed LLP in New York. He is acting for Air Lease Corporation as the seller and servicer in connection with an asset-backed securitization for Thunderbolt II Aircraft Lease Limited and Thunderbolt II APS Limited, to be serviced by Air Lease Corporation, valued at $555m. He is also advising Citigroup Global Markets Inc as lead structuring agent and joint lead bookrunner in connection with a $911m asset-backed securitization for Castlelake Aircraft Structured Trust 2018-1. Aviation is a notable industry focus for the team. Jerry Harrison, Alan Kravitz  and Erin DeCecchis are also names to note.

Miller & Chevalier Chartered, based in Washington DC, is currently representing The Coca-Cola Company before the US Tax Court in a high-stakes transfer-pricing dispute in relation to foreign taxes paid by its Mexican branch; Kevin Kenworthy leads this work, alongside Jarrett Jacinto and Laura Ferguson. David Zimmerman, Layla Asali and Rocco Femia continue to advise British American Tobacco on the $49bn acquisition by its US subsidiary, BATUS Holdings, of Reynolds American’s publicly held stock. George Hani leads the department. Loren Ponds joined the firm in October 2018 from the US House Committee on Ways and Means.

At Morrison & Foerster LLP, San Francisco’s Bernie Pistillo is a key partner, advising on the US federal income tax aspects of international and domestic mergers and acquisitions, corporate restructurings and spin-offs. He recently advised SoftBank in relation to its $1bn investment in WorldVu Satellites. David Strong, managing partner of the Denver office, is another key name. Senior counsel Thomas Humphreys departed in February 2018 to Mayer Brown's New York office, while Remmelt Reigersman joined the same firm in Palo Alto.

The practice at Reed Smith LLP has a strong reputation for international tax planning and structuring, as well as for the tax treatment of intellectual property and for analyses procurement, distribution and principal company operations, among other things. James Tandler in New York handles major deals for large clients in the technology, asset management and investment services sector. Jeffrey Korenblatt in Washington DC has a similar practice, but also does financial products work. David Hryck and Elan Keller in New York are also notable. Yun Zhang joined in New York as an associate in February 2018 from PwC, and was promoted to counsel in January 2019.

At Sullivan & Worcester LLP, practice head Douglas Stransky concentrates on international tax planning. Ameek Ashok Ponda is another key name and acts as tax counsel to a number of REITs including, American Tower Corporation, Equinix and Iron Mountain. Olympic Games consultant The Broadstone Group is also a client. Ponda and Stransky are based in Boston. Steven Eichel departed to Saul Ewing, Arnstein & Lehr in June 2018.

Praised for its 'excellent knowledge and problem solving', Greenberg Traurig, LLP provides international tax planning advice on M&A and private equity, as well as treaty issues, foreign tax credits and withholding taxes. New York’s Mary Voce heads the practice, and Latin America specialist Erika Litvak is a key contact in Miami.

Steptoe & Johnson LLP assists with international tax issues, including tax treaties, foreign tax credits and internal restructuring transactions. The firm also frequently acts for companies in tax controversy matters with international elements. Practice chair Philip West, Amanda Varma, and team leads Lisa Zarlenga and Robert Rizzi, are all notable. Recent highlights include advising a technology company on a very high-value restructuring matter. The team also advises numerous families in Israel, Switzerland, Monaco and the UK. All lawyers named attorneys are based in Washington DC.

Thompson & Knight LLP assists businesses and family estates with international tax planning matters. It also handles IRS appeals, energy company tax matters, and tax issues relation to private equity. In recent highlights, practice lead Todd Keator and key partner John Cohn acted as US tax and corporate counsel to London-based investment manager Warwick Capital Partners regarding its US investments - specifically US oil and gas acquisitions, divestitures and restructurings. International tax principal Joe Rudberg is also a key name.


Not-for-profit (Fortune 1000 private foundations, and national trade associations and charities)

Index of tables

  1. Not-for-profit (Fortune 1000 private foundations, and national trade associations and charities)
  2. Leading lawyers: Hall of Fame
  3. Leading lawyers
  4. Next generation lawyers
  5. Rising stars

Leading lawyers

  1. 1

Next generation lawyers

  1. 1

Rising stars

  1. 1
Clifford Chance Ė Their Voices

Loeb & Loeb LLP has a top quality national practice that provides the full range of advice to non-profit organisations. Of recent note, the team advised Fidelis Care, its corporate members, and the Catholic Dioceses of New York on the $3.3bn sale of Fidelis Care to Centene Corp, the nation's largest Medicaid managed care plan provider; this marked the largest-ever non-profit sale in New York and helped create Mother Cabrini Health Foundation, the state's largest charitable foundation, which the firm continues to advise. The firm also served as examiner's counsel in the Chapter 11 bankruptcy of WonderWork, which was one of the largest non-profit bankruptcies in recent history. New York-based co-chair Jason Lilien and Washington DC-based partner Marcus Owens have both previously held high-ranking government positions; department co-chair Diara Holmes and Los Angeles-based tax expert Leah Bishop are also recommended.

Morgan, Lewis & Bockius LLP has 'great depth of experience in advising a wide range of tax-exempt organizations', including major public charities and foundations, trade associations, colleges and universities, hospitals, museums, and low-income housing organizations. Based primarily in the firm's Washington DC office, the team is jointly led by Celia Roady, who provides 'wise and thoughtful advice on issues that extend beyond purely legal issues', Matthew Elkin, who has particular expertise in transactional matters, and San Francisco-based tax head Barton Bassett. The group's work for some of the world's largest foundations is demonstrative of its standing in the market, particularly when it comes to investment-related issues with for-profit companies. Moreover, its service covers the full range of matters, including tax compliance, corporate structuring, and governance. Alexander Reid is also recommended.

New York-based Patterson Belknap Webb & Tyler LLP has 'deep knowledge of non-profit issues' and is commended for its 'broader commitment to the field of philanthropy and the charitable sector'. Robin Krause ('a great thought partner for complex tax and legal problems') and Tomer Inbar jointly lead the five-partner group, which also includes John Sare ('an expert in art issues'), Laura Butzel, and recently promoted partner Megan Bell. Non-profit is a dedicated industry sector for the 200-lawyer firm, which services the sectors across all of its legal departments, such as corporate, employment, tax, real estate, and litigation. Recent highlights include advising a group of private foundations on the establishment of an investment fund vehicle to raise capital for pooled program-related investments. Key clients include The Metropolitan Museum of Art, The Wildlife Conversation Society, The Michael & Susan Dell Foundation, and Teach for America.

Simpson Thacher & Bartlett LLP's exempt organizations group is 'a leader in the field' that provides 'sophisticated, thoughtful advice in a timely manner'. Headed by New York-based David Shevlin ('an industry expert supported by an equally qualified team'), the eight-lawyer group acts for a mix of private foundations, public charities, social welfare organizations, and governing boards in relation to audits and investigations, tax matters, endowment issues, and disaster relief. Recent highlights include advising the Stephen A. Schwarzman Foundation on its $350m donation to MIT to fund the Stephen A. Schwarzman College of Computing. The team also advised Atlantic Philanthropies on its $177m grant to create the Global Brain Health Institute. Other clients include the Gordon and Betty Moore Foundation and the Rockefeller Foundation.

Steptoe & Johnson LLP is instructed by a broad range of tax-exempt clients, including healthcare organizations, universities, private foundations and charities. The firm's Washington DC-based lawyers work closely with colleagues in New York, who have considerable experience acting for high-net-worth individuals, and together the cross-office group has expertise in areas such as tax, corporate, employment, regulatory and governance. On the transactional side, the firm was involved in several significant deals in the healthcare and micro-finance sectors. Other notable highlights include advising the Wounded Warrior Project on a variety of tax issues, including fringe benefit rules added by the 2017 tax bill. Other key clients include the National Park Foundation, INSEAD University, Economic Innovation Group, and the American Astronomical Society. Catherine Wilkinson jointly leads the team together with Suzanne McDowell and Ruth Madrigal, who are 'both excellent lawyers with significant and varied experience in addressing the issued faced by tax-exempt organizations'.

Venable LLP is praised for its 'practical approach and true teamwork', but clients note in particular that the firm is 'not concerned with billable hours, but just with making sure its clients are taken care of'. The seven-partner team is led out of Washington DC by the 'very patient' Cynthia Lewin, who has enviable experience of the sector, and is known to 'guide clients toward the outcomes that protect their organizations'. Other key partners include regulatory head George E Constantine, who stands out for his 'significant stature in the entertainment industry', where the firm has an impressive track record advising on issues such as IP and contractual rights. On the transactional front, the team advised The Common Application, an undergraduate college admissions organization, on its acquisition of Reach Higher, the college access campaign established by Michelle Obama. Other key partners include Eric Berman and Andrew Price, and Baltimore-based Yosef Ziffer and Robert L Waldman.

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Adler & Colvin is a highly rated San Francisco-based boutique with a strong focus on not-for-profit organizations. Indeed, the firm advises not-for-profits on the full range of matters, including tax-emption status, formations, mergers, revenue generation, grant making, governance issues, charitable gift planning, and the tax treatment of lobbying and other political issues. The department's client base is impressively varied, and includes names such as the Jerry Garcia Foundation, Cisco Systems Foundation, the California Hospital Association, the California Labor Federation, the University of California Berkeley Foundation, and the Golden Gate National Parks Conservancy. Robert Wexler has a significant standing in the market and regularly advises non-profits and donors on corporate and tax matters. Erik Dryburgh is recommended for his work with charitable gift planning and endowments, while senior counsel Gregory Colvin is noted for his advice on political and lobbying activities and fiscal sponsorship.

With offices in New York, Los Angeles, San Francisco and Washington DC, Arent Fox LLP is a popular choice among tax-exempt organizations. The team is led out of Washington DC by Richard Newman, a leading authority on municipal bonds and tax-exempt financing, who has 'extensive knowledge of all aspects of the legislative, regulatory, and political affairs that impact the not-for-profit world'. The firm has developed a very strong track record for advising non-profit organizations on real estate finance matters. It recently advised the American Psychiatry Association on a highly complex property lease with an option to purchase a to-be-built office, which involved a forward interest rate swap transaction. In addition, the team advised the Ronald Reagan Presidential Foundation and Institute on its bid to acquire a site near the White House for classroom, office and museum use. Key team members include Richard Krainin in New York, and Sean Glynn and counsel Davis Sherman in Washington DC.

The New York-based team at Proskauer Rose LLP has 'decades of experience' advising a diverse range of tax exempt organizations, including clients in the healthcare, sports, and education sectors. It is also praised for its 'expertise advising family foundations with international operations'. Tax advice remains the bedrock of the 'very dedicated and knowledgeable' team, coupled with other complementary skills, such as executive compensation, corporate transactions and governance, and litigation. Standout highlights included advising Los Angeles 2028 on its successful bid to host the 2028 Olympic and Paralympic games. On the transactional side the firm was involved in several significant deals in the healthcare space. Team leader Amanda Nussbaum is 'very focused on ensuring her clients have the best experience', while David Miller is also highly experienced in this area.

Working across the firm's Boston and Washington DC offices, the team at Ropes & Gray LLP has an extremely strong reputation in the market for its advice on tax-exempt issues. The firm is especially recommended for its advice to major universities and healthcare organizations. In the healthcare sector it advised not-for-profit Emory Healthcare, the clinical arm of Emory University, on a collaboration with Kaiser Permanente (KP) to develop a new care model that makes Emory's hospitals the primary hospitals for KP members and physicians. The group also advises Stanford University, and its healthcare division, Stanford Hospital and Clinics, on a wide range of issues. Kendi Ozmon leads the team, which also includes the highly respected Washington DC-based counsel Carolyn Ward.

Praised for its 'strong client service orientation', Sheppard, Mullin, Richter & Hampton LLP has 'a deep bench of excellent lawyers who specialize in non-profit tax and corporate issues'. Jointly led by David Ulich in California and recently promoted Tamar Rosenberg in New York, the team has 'legal experience across a broad range of complex non-profit issues'. Also recommended is Jay Gerzog, who has an excellent track record advising non-profits in the healthcare sector on transactional issues. A standout highlight included acting for the Bishops of the Dioceses of the Catholic Church of New York, as a corporate member of Fidelis Care, in relation to the sale of Fidelis Care to Centene Corporation for $3.8bn, the proceeds of which will establish one of the largest healthcare grantmaking foundations in the US. The firm was also involved in several significant matters in the education sector, which included changing the for-profit status of several charter schools. Other active clients include Montefiore Medicine Academic Health System, Childhelp, and the Fire Family Foundation.

Arnold & Porter enters the rankings on the back of a strong practice jointly led by Bridget Weiss and tax co-chair James Joseph in Washington DC. The firm acts for a broad range of tax exempt organizations and foundations, including the Sheryl Sandberg & Dave Goldberg Family Foundation and the Lieber Institute for Brain Development. Recently the firm has been lead counsel for Time's Up, a non-profit initiative that supports safe, fair, and dignified workplace environments for women. The firm also advises the United Nations Foundation on the full range of matters, including the establishment of special purpose vehicles for joint projects with other organizations.

Bryan Cave Leighton Paisner LLP acts for a range of clients, including private foundations, religious organizations, healthcare groups, sports organizations, museums and medical research bodies. The team provides comprehensive support on tax-related matters, as well as lobbying, political campaign activity, mergers, and business income issues. Keith Kehrer jointly heads the team out of St Louis, alongside Kansas City-based partner Gino Serra, who has a strong track record advising non-profit clients in the life sciences sector. Also of note, firm's cross-border offering was enhanced through its merger with Berwin Leighton Paisner, which has a highly rated charities team based in London.

Acting across an extensive network of US offices, Davis Wright Tremaine LLP is regularly instructed by family, corporate and independent private foundations, healthcare organizations, museums and cultural institutions, schools and universities, social service providers, and charitable trusts. The practice group is led by Seattle-based Laverne Woods and has sector-specific experience in commercial joint ventures, M&A, governance and compliance, tax, and litigation. Other key partners include Jean Tom in San Francisco and J. J. Harwayne Leitner in New York.

Farella Braun + Martel LLP has a strong San Francisco-based practice that acts for over 100 philanthropic organizations with a range of interests and backgrounds. Led by Barbara Murphy, the sector-dedicated team advises on non-profit formation and reorganization, governance, employment law, fundraising and revenue generation, IP, real estate and litigation. High profile clients include Walt Disney Family Museum and Family Foundation, the Burning Man Project, and NextGen Action. Other names to note include Cynthia Rowland and senior associate Courtney Therien.

Schnader Harrison Segal & Lewis LLP acts for a range of local and national charities, foundations, healthcare organizations and other tax-exempt entities. The team's clients include the Barnes Foundation, an educational institution dedicated to art and horticulture, which it advises on a range of involving real estate, governance, and trust and estate law. Another key client is the Annie E. Case Foundation, which has assets of over $2.5bn and an annual charitable spending portfolio of over $170m; the team advises the client on ongoing IP portfolio management issues, and also recently assisted with the planning and corporate structuring of a mixed-use urban development project. Counsel Joseph Lundy leads the practice group from the firm's Philadelphia office.


US taxes: contentious

Index of tables

  1. US taxes: contentious
  2. Leading lawyers: Hall of Fame
  3. Leading lawyers
  4. Next generation lawyers
  5. Rising stars

Leading lawyers

  1. 1

Next generation lawyers

  1. 1
Clifford Chance Ė Their Voices

Baker McKenzie LLP represents global companies and high-net-worth individuals in state and federal tax litigation, and its large team of partners works across a variety of controversy matters. Duane Webber in Washington DC is representing Sunoco subsidiary Energy Transfer Partners in its appeal of the decision denying Sunoco income tax refunds arising from its 2004-2009 tax years. Washington DC-based practice head George Clarke is representing Discovery Communications in erroneous refund litigation against the IRS in US district court. The practice welcomed Erin Gladney in New York in March 2018 from Mayer Brown. Other names to note are James Barrett in Miami; managing partner of the Dallas office Robert Albaral; Andrew Crousore and Scott Frewing in Palo Alto; and Dan Rosen in New York. Departures from the Chicago office included Patricia Rexford, a principal, in July 2018 to Johnson & Johnson; Daniel White in December 2017 to Amazon; Joshua Richardson to Morgan, Lewis & Bockius LLP in January 2018; and Colleen Romero Feeny in December 2018 to Lateral Link, a recruitment firm.

Praised for its 'unique characteristics', Caplin & Drysdale, Chartered provides clients with expertise in civil tax disputes, criminal tax matters, and issues related to undisclosed offshore accounts. 'Accessible and knowledgeable' Scott Michel in Washington DC and New York-based Mark Allison lead the team. Allison is lead counsel representing 110 of 140 US-based defendants in ten federal district courts and three state courts who have been sued by the Government of Denmark, based on an allegation of withholding tax fraud in filings with the Danish tax authority; the matter is valued at $2bn. Michel and DC-based Mark Matthews represented two Swiss financial institutions in relation to the DOJ's Swiss Bank Program. Other notable practitioners include Charles Ruchelman, Niles Elber, Matthew Hicks and Christopher Rizek in Washington DC. Associate Sae Jin Yoon is a rising star. Victor Jaramillo in DC was made partner in 2018.

Eversheds Sutherland continues to assist Comcast with a range of tax controversy matters. These include representing the telecoms giant in a major corporate income and franchise tax dispute in Tennessee, and representing it in a dispute with the Mississippi Department of Revenue regarding the proper computation of Comcast’s capital value for corporate franchise tax purposes; practice leader Jeffrey Friedman and Daniel Schlueter in Washington DC as well as Maria Todorova and Eric Tresh in Atlanta all work closely with the client. Tresh is currently advising Sprint Corporation on its defense of a claim by New York State relating to alleged violations of the New York State False Claims Act. Another key figure in the DC team is Susan Seabrook, who has previously held positions at the IRS and KPMG, and has experience representing insurance companies, financial institutions and multinationals in a variety of tax litigation and IRS procedural matters. Of counsels Jerome Libin in Washington DC and Jerold Cohen in Atlanta are also recommended. New York-based Marc Simonetti moved to Pillsbury Winthrop Shaw Pittman, LLP in May 2018.

Applauded for 'deftly assisting' clients, the team at Latham & Watkins LLP is involved in a number of large tax litigation matters. Well-respected Jean Pawlow is representing Citigroup in the US Court of Federal Claims, seeking a refund of taxes in excess of $400m. Pawlow also represents Siemens Corporation in US Tax Court litigation involving the gain on the distribution by a US subsidiary of an automotive parts business to its German parent. Group lead Miriam Fisher represented actor Johnny Depp in relation to tax issues arising from a lawsuit against his former financial managers; the case was resolved successfully. Alongside Brian McManus in Boston, Fisher is also representing Palace Exploration against allegations of abuse by the State of New York in a test case on appeal to New York's Supreme Court. DC-based counsel Andrew Strelka works with numerous clients, including Siemens and Weyerhaeuser Company. Kimberly Eney joined as a counsel in Washington DC in July 2018 from Morgan, Lewis & Bockius LLP.

The contentious tax team at Mayer Brown is led by Brian Kittle in New York and Thomas Kittle-Kamp and Joel Williamson in Chicago. Williams and Kittle, as well as John Hildy in Chicago, have been representing Eaton Corporation in multiple matters, including in a first impression Tax Court case in mid-2017 against allegations of impropriety by the IRS, arising from the IRS's cancellation of two advance pricing agreements. Kittle-Kamp and William McGarrity in Chicago are representing Altera Corporation in an appeals case challenging the validity of the IRS’s regulation requiring that amounts attributable to equity compensation be included in the pool of costs to be shared pursuant to a cost-sharing arrangement. Larry Langdon in Palo Alto and Gary Wilcox in Washington DC are also noted. Peter Price was promoted to partner in Chicago in January 2018. New York-based Erin Gladney moved to Baker McKenzie LLP in March 2018. Washington DC's Kristin Mikolaitis joined Nestlé USA in August 2018.

The 'very knowledgeable' team at McDermott Will & Emery LLP assists clients with tax controversies, administrative appeals and tax litigation. Dallas-based Mark Thomas and Laura Gavioli were involved in representing several high-profile parties, including former Brazil central bank president Arminio Fraga, in a case against the IRS for alleged improper capital gains treatment afforded to Fraga's hedge fund and private equity company, Gávea Investimentos. Another major highlight for the team was a complete victory in the US Tax Court case Illinois Tool Works Inc. & Subsidiaries, v. Commissioner of Internal Revenue, led by Caroline Ngo out of Washington DC. Chicago counsel Roger Jones is well respected, and Jane May and  Mark Yopp are also notable. The firm welcomed Charles Moll and Troy Van Dongen into the firm’s San Francisco office and counsel Marcy Jo Mandel into its Los Angeles office in August 2018; the trio joined from Winston & Strawn LLP. The group also added Steven Hadjilogiou and two associates to its Miami office in March 2018; they joined from Baker McKenzie LLP. Departures included Robin Greenhouse to the IRS as a division counsel in June 2018; Dallas partner Kristina Novak to the IRS as an associate chief counsel in August 2018; Madeline Chiampou to S&P Global in September 2018; and Gale Chan to PwC in August 2018. Todd Welty left for an in-house role in 2019.

Morgan, Lewis & Bockius LLP handles tax controversy matters, transfer-pricing disputes, state and local tax litigation, tax-related class actions and appellate tax litigation. Sanford Stark jointly leads the group and alongside John Magee continues to represent The Coca-Cola Company in a multibillion-dollar notice of deficiency case relating to the company's 2007-2009 transfer pricing; Saul Mezei also works on this matter. Alex Sadler recently secured a complete victory for Hi-Lex Controls in a matter relating to an R&D credit controversy; Jennifer Breen also worked on the case. Associate Terrell Ussing works with The Coca-Cola Company and a global e-commerce company. All of the above-named lawyers are based in Washington DC. The other heads of team are Barton Basett in Silicon Valley and Daniel Nelson in Boston; Thomas Linguanti is notable name in Chicago. Recent arrivals in Chicago include a number of lawyers from Baker McKenzie LLP; Adam Beckerink, Jason Dimopoulos, Michael Liu, Matthew Mock and Joshua Richardson have all joined between August 2017 and January 2018. Sarah-Jane Morin and Cosimo Zavaglia were promoted to partner in October 2018, in San Francisco and New York respectively.

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At Skadden, Arps, Slate, Meagher & Flom LLP, the team provides particular expertise in global tax controversy matters. Raj Madan led a team in a US Tax Court victory for client Amazon, in a case determining the proper tax due upon Amazon's creation of a European headquarters. Armando Gomez and David Foster represented Fidelity Investments in a US Tax Court dispute involving an investment in a partnership that produced and sold refined coal that burned with reduced emissions. Fred Goldberg is also noted and worked on a major advance pricing agreement dispute for Eaton Corporation, led by Madan. John Williams retired. All lawyers mentioned are in Washington DC.

Houston-based Baker Botts L.L.P. has a particular focus on the energy and natural resources sectors, as well as a strong presence in estate tax disputes and state and local tax matters. Group lead Richard Husseini continues to represent MoneyGram in the US Tax Court in a dispute over whether the company constitutes a bank for federal income tax purposes. Renn Neilson and Paul Elliot in Houston worked with Evan Young in Austin to secure a Texas Supreme Court victory on behalf of Archrock Incorporated, when the justices reversed Texas's 14th Court of Appeals and affirmed as constitutional the framework of a state tax law used to value heavy equipment inventory. Other key names are Keri Brown and John Porter. Jeff Munk departed in 2018 to set up his own private practice and work as an adviser to Cellphire.

Washington DC-based Miller & Chevalier Chartered continued to represent The Coca-Cola Company in a transfer pricing dispute related to the IRS's determination that Coca-Cola owed $3bn of additional US income taxes for the years 2007-2009. Kevin Kenworthy leads on this work, alongside Steve Dixon, Jarrett Jacinto and Laura Ferguson. Kenworthy also represents ExxonMobil in Exxon Mobil Corporation v United States of America, 3:16-cv-02921-N.D. Tex, which relates to the IRS's denial of  ExxonMobil's deduction for roughly $1bn of federal fuel excise taxes; tax group chair George Hani is also advising on this matter. Rocco Femia and vice chair of the group Layla Asali are also recommended. In October 2018, Loren Ponds joined the firm from her previous role as tax counsel to the House Committee on Ways and Means.

At Morrison & Foerster LLP, the mostly New York-based group has a reputation for state and local tax controversy matters. Key names in the group include Craig Fields, whose clients have included Agilent Technologies and Du Pont; he is advising the former in an ongoing matter at the Colorado Court of Appeals. Mitchell Newmark focuses on state and local tax litigation and appeals before administrative tribunals and judicial courts. Senior counsel Hollis Hyans and Nicole Johnson focus on company audit matters. Washington DC-based of counsel Edward Froelich specializes in federal contentious tax matters.

Steptoe & Johnson LLP is defending pharmaceutical company Perrigo against IRS assertions that transfer pricing adjustments are necessary with respect to inter-company transfers of the company’s highest selling, most lucrative drug. In other notable work, the firm represented numerous trade associations - including Silicon Valley Tax Directors Group and National Association of Manufacturers - as amici taxpayers in support of taxpayer Altera in the Ninth Circuit, seeking affirmance of the en banc Tax Court decision. Other names in Washington DC are Walker Johnson, Phil West, Alice Loughran and Brad Allwyn. Pat Derdenger, who splits his time between Los Angeles and Phoenix, is also noted. Lisa Zarlenga and Robert Rizzi lead the practice from Washington DC.

Chamberlain, Hrdlicka, White, Williams & Aughtry has a strong reputation in state and local tax controversy areas. It acts in IRS audits, tax litigation and appeals in all federal forums, up to and including the US Supreme Court. Its specialisms include insurance, cryptocurrency, tax penalties, R&D credit and employment. Houston-based Larry Campagna is a key name, as are David Aughtry in Atlanta and Juan Vasquez, Charles Muller and Jamie Vasquez in San Antonio. Juan Vasquez chairs the practice alongside Houston-based Lawrence Sherlock.

At Cooley LLP, practice leaders Kathleen Pakenham and senior counsel Stephen Gardner are representing Entergy Corporation in the Eastern District of Louisiana in connection with a refund claim exceeding $400m; the case centers on whether the IRS made a timely assessment of the amount of tax in question. Pakenham is also working with newly made partner Adriana Wirtz in representing the shareholders of Braen Commercial Holdings in consolidated US Tax Court cases in connection with bargain sale deductions and research and development credits. All lawyers mentioned are based in New York.

DLA Piper LLP (US) provides clients with the full range of assistance in tax controversy matters, acting in tax disputes at the federal, state and local levels. The firm increasingly acts in matters surrounding the validity of regulations post the 2017 tax reform and represents the targets or potential targets of whistleblower claims. Practice heads Sang Kim in San Francisco and the 'knowledgeable' Ellis Reemer in New York are the key names. The 'extremely talented' Diana Erbsen in New York is recommended.

The team at Fenwick & West LLP is praised for its 'excellent insight, exceptional knowledge and practical advice'. In Seattle, Michael Solomon defends his clients in state, local and federal controversies. He is currently defending national restaurant brand The Cheesecake Factory. In Mountain View, Larissa Neumann has a similar focus, acting for corporate clients in a variety of controversy matters. The 'excellent' James Fuller and David Forst are recommended. Fuller is representing VF, a large public company, in a tax court case involving international structuring in the context of VF’s $2.3bn acquisition of another NYSE-listed company. In team changes, Jennifer Fuller and Ronald Schrotenboer retired.

The team at Kirkland & Ellis LLP advises clients on a range of tax controversy matters, from pre-audit planning, to audit through administrative appeals and post-appeal mediation. Todd Maynes focuses on the tax litigation aspects of bankruptcies and debt restructurings. Collaborating with Natalie Keller, he secured a favorable decision for WR Grace in a bankruptcy court litigation, seeking a multimillion-dollar refund from the IRS of excess interest collected by the IRS on an income tax deficiency. Rachel Cantor and JoAnne Nagjee are other key names. All named attorneys are based in Chicago.

Considered 'the best among its peers' by some, Norton Rose Fulbright US LLP represents clients in IRS examinations, IRS fast-track mediation, IRS appeals, and litigation in the Tax Court and federal district courts, as well as before the IRS competent authority office. Robert Morris jointly leads the US tax practice out of Houston and advises clients on state tax disputes, transfer-pricing issues, tax sharing agreement disputes, and matters involving allegations of tax fraud and potential criminal tax charges. Also in Houston is of counsel Charles Hall, who represents the firm's large corporate clients in controversy matters. Jasper Taylor and Stephen Kuntz are also noted. Robert Kovacev is a key name and splints his time between Washington DC and San Francisco.

Led by group chair Lee Zoeller in Philadelphia, the team at Reed Smith LLP has a focus on state tax matters, and specifically on California, Washington DC, Delaware, Illinois, Massachusetts, New Jersey, New York, Ohio and Pennsylvania. Kenneth Levine represents clients in state tax return positions, audits, administrative appeals and litigation in various jurisdictions.  Frank Gallo specializes in income/franchise and sales and use taxes. Both are in Philadelphia. Andres Vallejo is a key name in San Francisco.

Public and private corporations and partnerships, foundations and tax-exempt entities, and individuals are the focus for the team at Thompson & Knight LLP. Mary McNulty represented Peregrine Group in a suit in the US Tax Court regarding its request for a refund resulting from an adjustment to the basis of property contributed to and sold by the partnership. McNulty also serves as special counsel to Energy Future Holdings on a number of historical controversy matters, alongside senior counsel Emily Parker. Lee Meyercord is also recommended. The team added Abbey Garber in June 2018 as a partner; he was previously at the IRS office of chief counsel for 31 years.

Winston & Strawn LLP is noted for its ability to resolve IRS appeals nationwide. It successfully represented a financial institution in a $1bn IRS examination of a case challenging the deductibility of settlement payments in a number of civil cases; Lawrence Hill and Richard Nessler worked on the matter. Hill is also representing an energy corporation in a case before the US Tax Court, which is the first-ever case involving the formation of a partnership regarding certain refined coal production tax credits. Edmund Cohen and Deborah Goldstein are other names to note. Charles Moll departed to McDermott Will & Emery LLP's San Francisco office in August 2018.

Davis Polk & Wardwell LLP’s team advises on a range of tax controversy matters involving, among other things, partnership taxation, securities issuances, international taxation and inter-company pricing. It counts Citigroup, PepsiCo and General Electric as clients. Mario Verdolini is the key name and practices out of both the New York and Washington DC offices. Recently the team represented a Fortune 50 company in a District Court tax refund case involving a complex corporate restructuring as well as acting on a host of confidential tax controversy matters.

Dentons leverages its multinational presence in the tax controversy area, advising and assisting US and foreign companies seeking relief using remedies under tax treaties. The team handles the full gamut of US tax controversy actions, including appeals, post-appeals, mediation, rulings and fast-tracked matters. Key names in the team include practice chair Jeffrey Erney, whose clients include large national corporations and high-net-worth individuals. Managing associate Sanpreet Dhaliwal is another name to note. Mentioned lawyers are located in Washington DC.

The 'highly experienced team' at Greenberg Traurig, LLP has expertise in employment tax examinations and appeals, offshore voluntary disclosures, tax fraud and tax compliance matters. Spread across the firm's US office network, the team advises on all stages of tax controversy proceedings. The team is representing a large aviation client in ad valorem property tax proceedings in California; Orange County shareholder Cris O’Neall is leading. Group lead Barbara Kaplan and Scott Fink are key names in New York, while Bradley Marsh and G Michelle Ferreira are names to note in San Francisco.

Michael Shulman and Laurence Crouch lead the team at Shearman & Sterling LLP. The firm acted for Z√ľrcher Kantonalbank, a state-owned Swiss bank, in a criminal tax investigation by the US Attorney‚Äôs Office for the Southern District of New York, which resulted in settlement;¬†Philip Urofsky led the matter. Kristen Garry negotiated a full concession for Rembrandt¬†Vision Technologies in a case before the US Tax Court that relates to the tax treatment of a patent litigation settlement. Other names to note are¬†Robert Rudnick,¬†Nathan Tasso¬†and¬†counsel Richard Gagnon. All named attorneys practice out of Washington DC.

Praised for its business acumen and technical skills, Vinson & Elkins LLP is, unsurprisingly, especially strong in the oil and gas field. As an example, it is representing Marathon Petroleum Company, LP in a series of cases in the US Tax Court involving the disputed tax treatment of a transaction between Marathon and one of its partners. Outside of energy, it is representing SoCal Sports Net in a Tax Court dispute with the IRS over the tax treatment of certain transactions in connection with a partnership with Fox Sports. The 'accomplished' George Gerachis and David Cole in Houston lead the team.

Akerman LLP has particular strengths in state tax matters, working with clients on emerging issues in tax law, such as the state and local tax treatment of vehicle and equipment leases, emerging technologies, telecoms and online services and products. Tax practice chairs Peter Larsen and David Otero, both in Jacksonville, successfully represented Ally Financial in the Michigan Supreme Court in a case which clarified the availability of sales tax refunds for bad debts relating to third-party financing of purchases of motor vehicles in Michigan. David Blum in Chicago and Michael Bowen in Jacksonville are also noted. In Orlando, Stacey Prince Troutman joined as a partner from Broad & Cassel in April 2018, which went on to merge with Nelson Mullins Riley & Scarborough LLP in August 2018.

Michelle Hervey in Cleveland and group leader Paul Schmidt in Washington DC are  key partners in Baker & Hostetler LLP's practice. Hervey is representing the Nautica Phase 2 Limited Partnership, which is renovating a historic riverfront area in Cleveland Ohio; in dispute is the proper methodology for valuing lost development potential associated with a historic structure, where the IRS, valuation experts and Nautica's approaches differ. In Washington DC, Jeffrey Paravano represented Big River Development against the IRS in a case involving legal issues associated with charitable contributions of facade easement; the case settled in June 2018. Elizabeth Smith in New York and Kevin Johnson in Philadelphia are also noted.

Hogan Lovells US LLP is led by team head Siobhan Rausch, Todd Miller and Christine Lane, who are all based in Washington DC. Rausch specializes in securing IRS private letter rulings for clients and handles complex tax-exemption applications. Miller is an IRS audits and appeals expert and also acts for clients before the IRS on ruling requests, refund claims, technical advice requests, and closing agreements. Lane also advises on complex controversy matters.

The 25-partner team at Jones Day is led by Joseph Goldman and Edward Kennedy, who are based in Washington DC and New York respectively. Other key names include former assistant attorney general of the DOJ's Tax Division Kathy Keneally, based in New York, who focuses on civil and criminal tax controversy matters, Michael Wynne in Chicago, and John Allan in Atlanta. The group covers contentious tax audits and litigation at federal, state and local level. Recent work includes Wynne acting as lead trial counsel to CA Technologies in an Illinois Independent Tax Tribunal challenge to an income tax assessment arising out of audit adjustments by the Illinois Department of Revenue to CA’s apportionment of income from foreign income from intangibles. Other notable clients include Einstein Noah Restaurant Group and Waste Management of Illinois, Inc.

The practice at Pillsbury Winthrop Shaw Pittman, LLP provides expertise in state and local tax controversy matters. The team has experience representing Fortune 50 companies in income and franchise tax and sales and use tax matters, among other things. Key figures in the team include New York-based practice head James Chudy, Michael Kosnitzky, who has expertise in tax planning and transactional matters, and Miami's Keith Blum, who specializes in tax transactions for high-net-worth and ultra-high-net-worth individuals. The practice group was further strengthened by the arrival of a 13-lawyer SALT group from Eversheds Sutherland, including Marc Simonetti in New York and Carley Roberts in Sacramento.

Sullivan & Worcester LLP represents companies and individuals in state and local tax matters against the IRS, with a particular focus on Massachusetts. The practice handles tax controversies at all stages, including ruling requests, audits, administrative appeals, and trial and appellate litigation. Daniel Ryan and practice lead David Nagle represented Delta Dental, a large dental insurance business with 74 million customers, in litigation seeking a multimillion-dollar refund of insurance premium excise tax from the Massachusetts Department of Revenue. Other key names include counsels Joseph Donovan and Judith Edington, Richard Jones and associate Caroline Kupiec, who joined in November 2018 from KPMG. All lawyers named are located in Boston.

At White & Case LLP, the practice is led by Kim Boylan, who specializes in civil tax controversy and transfer pricing, as well as the advance pricing agreement process. She works alongside New York-based of counsel and transfer-pricing expert William Dantzler. Brian Gleicher completes the team in Washington DC, representing corporate and individual taxpayers in domestic tax examinations and settlement negotiations with the IRS at the examination and appeals levels.


US taxes: non-contentious

Index of tables

  1. US taxes: non-contentious
  2. Leading lawyers: Hall of Fame
  3. Leading lawyers
  4. Next generation lawyers
  5. Rising stars

Rising stars

  1. 1
Clifford Chance Ė Their Voices

According to one client, Cleary Gottlieb Steen & Hamilton¬†possesses ‚Äėone of the most distinguished tax practices in the US‚Äô¬†and leverages its ‚Äėstrong‚Äô corporate team in transactional M&A work, in addition to maintaining a strong track-record in capital markets transactions and real estate matters. In a display of its skills in private equity and investment funds, Jason Factor¬†and Corey Goodman¬†are continuing to act for long-term client Warburg Pincus and its portfolio companies in various transactions, such as Allied Universal's recently closed $1bn acquisition of US Security Associates from Goldman Sachs. Factor and Meyer Fedida¬†also worked on the formation of various private equity funds and transactions on behalf of TPG, including TPG Asia VII, the seventh fund in the TPG Asia and its investments in Uber Technologies. Other highlights include assisting Honeywell on the tax-free spin-off of its Homes and ADI Global Distribution business, and structuring the $1.1bn business cooperation agreement between its client, Alphabet, and HTC Corporation. William McRae¬†is the ‚Äėgo-to‚Äô figure for structuring in-bound investments, private equity and REITs. James Duncan, Erika Nijenhuis, Yaron Reich¬†and senior counsel James Peaslee¬†are also of note. All lawyers are based in New York.

Led by ‚Äėwell-known tax figure‚Äô Stephen Gordon, the tax department of Cravath, Swaine & Moore LLP¬†houses ‚Äėone of the strongest transactional tax groups in New York‚Äô and was particularly active and a number of standout public and private M&A, joint ventures and investments . ‚ÄėTechnically excellent and commercially astute‚Äô,¬†Gordon¬†advised Northrop Grumman Corporation on the $9.2bn acquisition of Orbital ATK, and also assisted Time Warner with its $109bn sale to AT&T. Christopher Fargo¬†served as tax counsel to Warner Media in connection with its investment in NewTV, as part of its $1bn initial funding round. He also acted for¬†Cincinnati Bell alongside Andrew Needham¬†(who has ‚Äėa wealth of knowledge and experience in a wide-variety of tax areas‚Äô)¬†in relation to its $650m combination with Hawaiian Telcom. Elsewhere, J Leonard Teti II¬†acted for Amazon.com in its $1bn acquisition of Ring, and Kara Mungovan¬†advised Altra Industrial Motion on its $3bn combination with four operating companies from Fortive‚Äôs Automation and Specialty platform. Also recommended is¬†Lauren Angelilli,¬†who was made practice co-head in early 2019.

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Davis Polk & Wardwell LLP retains a strong client base in the transportation, private equity, life sciences and media industries and is regularly instructed to advise on high-value M&A, joint ventures, spin-offs and Reverse Morris Trust deals (RMT) and capital markets transactions. Neil Barr chairs the New York tax practice and is the key figure for corporate M&A and spin-offs; his recent highlights include advising NBCUniversal on the sale of its interest in A&E Networks and as outside counsel to Lockheed Martin in structuring its RMT combination of its business with Leidos. Transactional lawyer David Schnabel also advises on financing, PIPEs, partnerships and fund formations, where he recently acted for McKesson Corporation in the creation of a new healthcare information technology company. Other major highlights include William Curran acting for GE in the spin-off of GE Transportation and its pending RMT transaction with Wabtec. Michael Mollerus’ practice focuses on real estate and private equity funds, IPOs and structured finance; he recently handled a number of acquisitions, leasing transactions and debt and equity financings on behalf Uniti Group REIT. Avishai Shachar is another key figure to note.

Debevoise & Plimpton LLP‚Äôs New York tax group ‚Äėconsistently delivers a high level of service‚Äô¬†and has been called¬†‚Äėone of the best practices for private equity and hedge fund formation‚Äô. Recent notable work in the private equity area included¬†Michael Bolotin¬†acting for EIG Global Energy Partners in the formation of a joint venture with FS Investments to manage the $4bn FS Energy and Power Fund, and also advising CVC Capital Partners on its investment in Republic Finance. The practice has also been active on several standout M&A transactions, an example of which included¬†Peter Schuur¬†advising American International Group on its $5.6bn acquisition of Validus Group. In other highlights, Gary Friedman¬†advised Discovery Communications on its $14.6bn acquisition of Scripps Networks Interactive, while Peter Furci¬†advised Tribune Media Company on its $3.9bn sale to Sinclair Broadcast Group.¬†Rafael Kariyev¬†‚Äėis highly skilled and extremely knowledgeable‚Äô in the structuring and formation of private investment funds. Erin Cleary¬†was promoted to partner in May 2018. Vadim Mahmoudov left for PwC in October 2017, and Burt Rosen retired from practice.

The ‚Äėtalented and creative‚Äô tax group at¬†Fried, Frank, Harris, Shriver & Jacobson LLP¬†can¬†‚Äėsolve any complicated tax issue with ease and is great at translating technical tax issues to a variety of audiences‚Äô. 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 ‚Äėthe leading experts in private equity‚Äô according to some clients, and Eli Weiss¬†is ‚Äėa safe pair of hands for corporate tax law‚Äô. Joseph Fox, who was made partner in March 2018 and is ‚Äėone of the best advisors for registered funds taxation‚Äô, 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‚Äôs 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‚Äô $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.

The ‚Äėexcellent and business savvy‚Äô tax department at Kirkland & Ellis LLP¬†demonstrate ‚Äėimpressive knowledge of the market and latest developments‚Äô and is able to ‚Äėcommunicate technical tax issues effectively to non-tax practitioners‚Äô. M&A and private equity transactions, fund formation, real estate and restructuring are key areas of activity, and recent mandates in these areas included Chicago partners Gregory Gallagher, Polina Liberman¬†and Jeff Ekeberg¬†handling several matters on behalf of Bain Capital Private Equity, including the sale of BMC Software to KKR for approximately $8bn and its recapitalization of TriTech Software Systems. Gallagher is also advising iHeartMedia on restructuring and bankruptcy matters. Jared Rusman¬†and Vin Thorn¬†in New York are advising General Motors on a $2.3bn investment by the SoftBank Vision Fund in General Motors‚Äô autonomous vehicle business. In another highlight from the same office, Sara Zablotney¬†and Dean Shulman, ‚Äėboth well-rounder tax experts with superb business-acumen‚Äô, advised Wyndham Worldwide on the sale of its European vacation rental business to Platinum Equity for approximately $1.3bn, the $1.9bn cash purchase of La Quinta Holdings and the spin-off of the hotel business to become two separate publicly traded companies. Shulman and Todd Maynes¬†co-chair the practice, which has recently added Devin Heckman¬†and Karen Lee¬†to its¬†Palo Alto office from Wilson Sonsini Goodrich & Rosati¬†and Skadden, Arps, Slate, Meagher & Flom LLP, respectively; Lane Morgan¬†and David Wheat¬†joined the newly opened¬†Dallas office from KPMG in the summer of 2018. Other arrivals include Josh McLane¬†in Los Angeles from CareTrust REIT in December 2017, Scott Cockerham¬†in Washington DC from Akin Gump Strauss Hauer & Feld LLP¬†in July 2018, and¬†Alec Campbell¬†and Marguerite Lombardo, who joined the¬†Boston office from Proskauer Rose LLP¬†in April 2018.

The tax practice at Latham & Watkins LLP¬†has developed a reputation for its expertise in private equity deals, and is often involved in large M&A and capital markets transactions. Of late,¬†Jiyeon Lee-Lim¬†and Matthew Dewitz¬†acted for Spotify¬†in relation to the cross-border tax analysis leading up to its IPO and listing on the NYSE valued at $26.5bn. 'Highly regarded expert'¬†David Raab¬†is acting for The Carlyle Group in relation to its ‚ā¨10.1bn acquisition of AkzoNobel‚Äôs Specialty Chemicals business. In Chicago, chair of transactional tax¬†Joseph M. Kronsnoble¬†handled a number of significant acquisitions on behalf of Leonard Green & Partners, such as the purchase of majority stake in MDVIP, CPA Global and Troon Golf. Looking west, San-Francisco-based Kirt Switzer¬†structured the merger between client IXYS Corporation and Littelfuse as a tax-free reorganisation, and ‚Äėoutstanding specialists‚Äô Samuel Weiner¬†and Pardis Zamorodi¬†are contacts in the Los Angeles office. Other key figures include Chicago-based¬†Diana S. Doyle, and Washington DC-based¬†Andrea A. Ramezan-Jackson¬†and counsel Kimberly Eney, the latter of whom joined from Morgan, Lewis & Bockius LLP. All named individuals are based in New York unless specified.

Mayer Brown¬†provides ‚Äėa one stop shop‚Äô for clients and is best known for its capabilities in handling complex cross-border M&A transactions, capital markets issuances, financings and restructuring.¬†Moreover, the team has¬†‚Äėstrategic knowledge‚Äô of tax planning and investment funds. The New York office has expanded its capabilities in SALT matters and private equity and fund formation with the recruitment of¬†JoonBeom Pae, who joined the team from Weil, Gotshal & Manges LLP, and¬†Zal Kumar, who previously served as director of business tax at the New York City Department of Finance. Additionally,¬†Michael Lebovitz¬†joined the¬†Los Angeles office from PwC in November 2018. Chicago-based James Barry¬†acted for¬†Nestl√© in the sale of its US confectionary business to The Ferrero Group for $2.8bn, and also advised the client on the structuring of a $7.2bn agreement for a perpetual license with Starbucks to sell and distribute its product range globally. Jason Bazar¬†in New York acted for Caesars Entertainment in its $1.7bn acquisition of Centaur Holdings. Also in New York,¬†Jared Goldberger¬†was made partner in November 2017.¬†Thomas Humphreys¬†and Remmelt Reigersman¬†joined the Palo Alto office from¬†Morrison & Foerster LLP¬†in February 2018.

Paul, Weiss, Rifkind, Wharton & Garrison LLP's 'preeminent tax practice' has expertise in M&A, securities and private equity transactions. Recent highlights include Scott M. Sontag and Jeffrey Samuels advising IBM on its $34bn acquisition of Red Hat, and Brad R. Okun assisting ADT with its $1.5bn IPO. Samuels also acted for Honeywell in relation to the tax-free spin-off its Turbocharger business. In other highlights, David R. Sicular advised Oak Hill Capital Partners, GI Partners and Wave Broadband’s management team on the $2.3bn sale of Wave Broadband to RCN Telecom Services, a nationwide broadband service provider controlled by TPG. Also recommended is David W. Mayo, who advised the independent directors of Perry Ellis International and American & Efird on M&A deals. Brian Grieve and Lindsay Parks were promoted to partner in January 2018. All partners are based in New York.

The ‚Äėknowledgeable and creative‚Äô New York tax team at Simpson Thacher & Bartlett LLP¬†‚Äėprovides a one-stop shop for clients‚Äô¬†in M&A, real estate, private equity and funds-related tax matters. Jonathan Goldstein¬†advised Microsoft¬†on the tax aspects of its acquisition of GitHub for $7.5bn. In other highlights, Robert Holo¬†acted for KKR in its acquisition of Envision Healthcare for $9.9bn, while Nancy Mehlman¬†and Andrew Purcell¬†acted for Vistra Energy in connection with¬†tax aspects relating to its merger with Dynegy in an all-stock transaction. Purcell and John Hart¬†also assisted La Quinta Holdings in the spin-off its real estate business into a publicly traded REIT. In another highlight,¬†Gary Mandel¬†acted for a Blackstone-led consortium in the acquisition of 55% equity in a new special purpose company. Katharine Moir¬†and Marcy Geller¬†are key contacts in Palo Alto.

Skadden, Arps, Slate, Meagher & Flom LLP¬†has¬†‚Äėa talented and knowledgeable group of lawyers with an outstanding nationwide reputation‚Äô and leverages its top-tier corporate and real estate groups to handle major M&A, joint ventures, real estate and financings. In a recent standout mandate, David Rievman, Chase Wink, Martha McGarry¬†and Eric Sensenbrenner¬†in Washington DC acted for The Cola-Cola Company in its $5.1bn acquisition of Costa from Whitbread. Elsewhere, Gary White¬†and Steven Matays¬†advised 21st Century Fox on the tax aspects of the sale of its $15bn stake in Sky to Comcast Corporation. In the real estate space, Chicago-based¬†David Levy¬†and David Polster¬†advised Brookfield Asset Management (Canada) on the $11.4bn acquisition of Forest City Realty Trust by a Brookfield REIT. In Boston,¬†Moshe Spinowitz¬†is assisting Select Income REIT in the tax aspects of its merger with Government Properties Income Trust. All named individuals are based in New York unless specified.

Weil, Gotshal & Manges LLP 'responds quickly with well-considered explanations and provides clear and practical recommendations' in relation to private equity and investment fund structuring, cross-border M&A, REITs, corporate restructuring and financing matters. Major highlights included Mark Schwed acting for Canadian Pension Plan Investment Board in a consortium with Blackstone and GIC in the acquisition of a 55% stake in Thomson Reuters’ Financial & Risk business. Schwed and Noah Beck, who joined in March 2018 from Schulte Roth & Zabel LLP, acted as tax counsel for SoftBank Vision Fund in relation to its multibillion-dollar investment in General Motors’ GM Cruise Holdings division. Also recommended are Mark Hoenig, who is 'very responsive', 'business-orientated' Chayim Neubort and Marc Silberberg, who is 'able to structure very complicated transactions resulting in significant tax savings'. All attorneys are based in New York.

The ‚Äėresponsive‚Äô team at Fenwick & West LLP‚Äôs Mountain View office ‚Äėprovides excellent support in transactions and have a good knowledge of the latest tax developments‚Äô. The group is especially active in the technology and life sciences sectors, where it advises on tax implications of M&A transactions. Of late,¬†Will Skinner¬†and Julia Ushakova-Stein¬†are advising GitHub on its pending $7.5bn acquisition by Microsoft. Elsewhere, Andrew Kim¬†and Ora Grinberg¬†acted for Cisco Systems in its acquisition of Duo Security for $2.5bn, and¬†Larissa Neumann¬†assisted Callidus Software with its acquisition by SAP SE, a software company based in Germany. David Forst¬†and James Fuller¬†are involved in ongoing discussions and developments with the US Treasury Department and the Joint Committee on Taxation on various issues following the highly publicised 2017 US tax legislation. Jennifer Fuller and Ron Schrotenboer retired in late 2017.

McDermott Will & Emery LLP's tax group is ‚Äėextremely effective through its combination of technical knowledge, practical application, and responsiveness‚Äô, and¬†‚Äėconsistently delivers the right answers with carefully considered alternative suggestions in reasonable time‚Äô. ‚ÄėOutstanding‚Äô¬†Lowell Yoder¬†and Washington DC partner¬†Tim Shuman¬†'are the first and last tax advisors to call for any complex tax question‚Äô; the duo¬†acted for JAB Holdings in the merger of Keurig Green Mountain with Dr Pepper Snapple Group to create Keurig Dr Pepper, and also advised the client on its $7.5bn acquisition of the Panera Bread Company. Further, the team advised CVS Health on the tax aspects of the proposed $69bn cash and stock purchase of insurer Aetna. Other names to note are Damon Lyons, who has expertise in cross-border M&A, and New York-based¬†John Lutz, who specializes in the tax aspects of structured finance, derivatives, structured products and hedge funds. Recent departures include Alexander Lee, who left for¬†Cooley LLP¬†in June 2018, Madeleine Chiampou-Tully, who joined S&P Global, and Gale Chan, who left for PwC in September 2018. Named partners are based in Chicago unless stated otherwise.

From its multiple offices across the nation, Paul Hastings LLP handles tax issues in relation to real estate, M&A, financing transactions including capital markets deals, and private equity matters. In Houston, Greg Nelson is advising Osprey Energy Acquisition Corp on its acquisition of Royal Resources structured as an UP-C transaction, while Los Angeles partner Michael Haun assisted Haim Saban with the structuring of the sale of the Power Rangers brand to Hasbro for $522m. Based in Orange County, Douglas Schaaf advises on the issuance of financial instruments, and has expertise in the private equity space, and Thomas Wisialowski in Palo Alto is a key figure for the structuring of venture capital and real estate transactions. Other recommended partners include Ziemowit Smulkowski in Chicago, and New York-based Joseph Opich and David Makso, the latter of whom made partner in February 2018. Active clients include Silver 8 Partners, Lexington Realty Trust and APG.

Proskauer Rose LLP's¬†‚Äėdedicated and knowledgeable‚Äô attorneys recommend ‚Äėsolutions that are pragmatic, clear and easy to understand‚Äô in relation to corporate and financial taxation, REITs, investment fund formation and tax-free entities. New York partner Martin Hamilton¬†is acting for a consortium led by BTG Pactual‚Äôs Timberland Investment Group in the cash acquisition of Weyerhaeuser Company‚Äôs business in Uruguay for $402.5m. Meanwhile, Jon H Oram¬†and Amanda Nussbaum¬†are providing strategic tax advice in connection to the Los Angeles 2028 Olympic and Paralympic Games. Boston-based Arnold May¬†advised long-term clients Ares Management, Atlas Holdings and PineBridge Investments on their investment activities and fund formations, including Ares Corporate Opportunities Fund V, Ares Capital Europe III and the formation of PineBridge Secondary Partners IV. Also recommended are ‚Äėexcellent‚Äô Stuart Rosow¬†and David Miller. Investment funds lawyer Jeremy Naylor¬†joined the New York team from Cooley LLP¬†in April 2018, while in Boston, Alec Campbell¬†and Marguerite Lombardo¬†left for¬†Kirkland & Ellis LLP.¬†All named individuals are based in New York.

Shearman & Sterling LLP¬†displays ‚Äėstrong professional skills and knowledge‚Äô across a broad-range of tax fields, including cross-border M&A deals, spin-offs and restructuring, and also advises on tax-efficient investment and operating structures. Among the team's recent work, international M&A has been particularly well represented, with Larry Crouch¬†in Menlo Park and Ethan Harris¬†in Washington DC advising CVS Health on its $77bn acquisition of Aetna. Harris also acted for General Electric in the multi-jurisdictional sale of its power distribution business to Advent International, valued at $3.5bn. In another highlight from Washington DC, Kristen Garry¬†advised Citigroup on its sale of the Mexican asset management business Citibanamex to BlackRock. In New York, spin-offs lead partner Laurence Bambino, M&A partner George Casey¬†and Harris structured the spin-off transactions for Liberty Global in connection with its issuance of tracking stock. Michael Shulman¬†handled international restructuring matters on behalf of The Bank of Nova Scotia.

Wachtell, Lipton, Rosen & Katz’s New York tax practice supports the firm's busy corporate team in a variety of transactions and organizational matters, including reorganizations, spin-offs and restructurings. Joshua Holmes is advising Celgene on its sale to Bristol-Myers Squibb for approximately $74bn. Deborah Paul and Jodi Schwartz are active in a range of transactions, including strategic acquisitions and private equity buyouts, particularly in the telecoms, oil and gas and energy sectors. T Eiko Stange has substantial experience leading on major transactions in the pharmaceuticals, financial services, media and entertainment and real estate sectors.

White & Case LLP's New York tax practice provides ‚Äėaccurate, practical and commercial legal advice‚Äô in relation to M&A and private equity taxation, and is known for its strong track-record in the energy, life sciences and entertainment industries. Recent mandates include William Dantzler¬†acting for Calpine Corporation in its $17bn sale to Energy Capital Partners. David Dreier¬†handled a number of acquisitions on behalf of key client Harvest Partners, and also advised Morgan Stanley, JP Morgan, GreensLedge Capital Markets and TPG on various CLO transactions. Andrew Kreisburg¬†and John Lillis¬†are key advisors for joint ventures, M&A and taxation and operation of investment funds. James Hayden‚Äôs practice concentrates on financing arrangements, including the sale and financing of asset portfolios, while Steven Gee¬†is the key figure for the taxation of intellectual property and securitization transactions. Key clients include Sony Corporation of America, Dynegy and Sempra Energy.

According to one client, Cadwalader, Wickersham & Taft LLP‚Äôs ‚Äėkey strength is its willingness to take the time to understand the clients‚Äô business, and to offer the right recommendations in order to help the client make the right tax decision for substantial savings‚Äô. The firm mainly advises on M&A and capital markets transactions in the life sciences, investment funds, real estate and oil and gas industries. New York partners Linda Swartz¬†and¬†Edward Wei¬†advised The Medicines Company on the $270m sale of its infectious disease business unit to Melinta Therapeutics. The duo also acted for Elliott Management in its majority equity investment in Channel Partners Capital. Further, Wei assisted The Howard Hughes Company with an underwritten public secondary offering of 2.5 million shares by Pershing Square Holdings and Pershing Square. Washington DC-based Jason Schwartz¬†made partner in January 2018.

Based in New York, Clifford Chance’s five-partner team has expertise across a wide-range of tax areas, including M&A activities, joint ventures and REIT’s, with a particularly strong presence in the capital markets space. Recent highlights include Philip Wagman working alongside the banking and capital markets teams to advise Global Jet Capital on various capital markets issuances, and Richard Catalano advising ReNew REIT on its formation and initial capitalization pursuant to a joint venture with a sovereign wealth fund and real estate investment manager to acquire senior housing healthcare property. Other highlights include acting for Hearst Corporation in the acquisition of Rodale, a health and wellness content company, and 21st Century Media Newspaper. Avrohom Gelber, David Moldenhauer and Mike Seaton are other key lawyers. James Gouwar joined in September 2018 from Morgan, Lewis & Bockius LLP, while Alan Kravitz departed to Hughes Hubbard & Reed LLP and William Cejudo left for Dechert LLP.

Eversheds Sutherland's ‚Äėresponsive and thoughtful‚Äô team is best known for its tax work in the TMT and renewable energy sectors, where its lawyers regularly handle M&A, internal restructurings, SALT and investment tax structuring. Robert Chase¬†assists telecoms and e-commerce clients with various taxation issues in connection to cross-border operations and M&A activities, while Michele Borens¬†focuses on SALT matters. Amish Shah¬†in Washington DC acted for Shell in its acquisition of a 43.8% stake in Silicon Ranch Corporation. Jeffrey Friedman¬†chairs the practice from the Washington DC office. The New York office expanded its offering in inbound and outbound investments with the addition of James Null¬†from Greenberg Traurig, LLP¬†in August 2018.¬†Also in 2018,¬†Taylor Kiessig, Charles Kearns, Daniel Nicholas,¬†Carol McClarnon, and Atlanta-based¬†Brenna Clark¬†were promoted to partner. Other active clients include Xcel Corporation and Innergex Renewable Energy. All lawyers are based in New York unless otherwise stated.

Gibson, Dunn & Crutcher LLP‚Äôs tax expertise spans M&A, investment funds structuring, capital markets transactions and specialized investment vehicles, including master limited partnerships and REITs. ‚ÄčIn New York, David Rosenauer¬†specializes in federal tax issues, particularly those affecting private equity investors and sponsors. Brian Kniesly‚Äôs broad practice covers taxation of REITs, investment funds, partnerships, and real estate and M&A transactions. Also of note are¬†Romina Weiss¬†and¬†Arthur Pasternak¬†in Washington DC and Paul Issler¬†in Los Angeles. Clients have included Lion Gables Apartment Fund, AECOM and Hewlett-Packard.

Milbank's New York team focuses on developing tax-efficient structures and advising on the tax implications of various transactions in the telecoms, private equity, infrastructure and renewable energy sectors. The firm also handles executive and employee benefits taxation and restructuring matters. Drew Batkin has experience of the tax aspects of complex partnerships, joint ventures and M&A transactions in the energy and infrastructure space, and practice head Russell Kestenbaum is a key contact for the tax aspects of IPOs, debt issuances and fund structuring. Max Goodman and Michael Duff are key figures in Los Angeles.

The ‚Äėoutstanding‚Äô tax practice at Morgan, Lewis & Bockius LLP¬†impresses with its ‚Äėvery deep legal knowledge, especially in cross-border transactions‚Äô. Recent examples include Boston-based¬†Dan Nelson¬†working with Australian industrial property group Goodman on its expansion into Brazil and the establishment of a $700m investment platform, the Goodman Brazil Logistics Partnership. Washington DC partners Bill McKee, Scott Farmer¬†and John B. Magee¬†handled the tax aspects of a multi-jurisdictional joint venture for a major entertainment industry client. Elsewhere, New York partners Richard Zarin¬†and Mary Hevener¬†acted for Dr Pepper Snapple Group in its merger with Keurig Green Mountain, resulting in the creation of Keurig Dr Pepper. The Chicago office has expanded its capabilities in domestic and international tax planning and SALT matters with the recruitment of Michael Liu, Matthew Mock¬†and Joshua Richardson¬†from Baker McKenzie LLP¬†in February 2018, and corporate tax planning specialist¬†Larry Axelrod¬†in Washington DC from the offices of Ivins, Phillips & Barker. Associate Meghan McCarthy¬†is recommended for federal and state tax law matters. Sarah-Jane Morin¬†in San Francisco and Cosimo Zavaglia¬†in New York made partner in October 2018.

Norton Rose Fulbright US LLP leverages its strong oil and gas practice to advise on a steady stream of energy and natural resources transactions. It also has notable experience in cross-border M&A, financial services mandates and private equity and hedge fund formation. William Cavanagh assisted with the tax structuring aspects of I Squared Capital’s acquisition of IC Power’s Latin American and Caribbean electric power generation and distribution businesses from subsidiaries of Kenon Holdings. In Dallas, William Bowers handles federal income tax planning for complex transactions involving corporations, partnerships and REIT’s; he and Todd Schroeder, who joined in January 2018 from Baker McKenzie LLP, advised Equity Bancshares on its mergers with Kansas Bank Corporation and Adams Dairy Bancshares. David Gillespie left for Winston & Strawn LLP in February 2018. All named partners are based in New York unless otherwise specified.

O'Melveny & Myers LLP's ‚Äėvery responsive‚Äô tax attorneys are ‚Äėeffective communicators and superb negotiators‚Äô with ‚Äėa great customer-oriented and proactive approach‚Äô. The tax group is split between California and New York and is best known for its strong client base in the technology, sports and entertainment industries. Robert Fisher¬†in Menlo Park and practice chair Jeff Walbridge¬†in Newport Beach acted for Microsemi Corporation in its $10.2bn acquisition by Microchip Technology. In another major transaction, ‚Äėvery knowledgeable, efficient and practical tax attorneys‚Äô¬†Robert Blashek¬†in Century City and Luc Moritz¬†in Los Angeles advised Canadian investor Albert Friedberg on the tax aspects of his acquisition of a minority equity stake in Orlando City Soccer Club. Arthur Hazlitt¬†and counsel Alexander Roberts¬†advised David Tepper on his acquisition of the Carolina Panthers from Jerry Richardson. The team also acted as underwriters counsel for Merrill Lynch International in connection with a registered public offering of ‚ā¨400m in floating rate senior notes by Prologis.¬†Alexander Anderson¬†‚Äėoffers smart, creative and practical solutions‚Äô; he recently advised Marlin Equity Partners on its acquisition of FrontStream. Further, Anderson and Moritz are serving as tax counsel for Primera Divisi√≥n (La Liga) in its negotiations regarding media rights in the United States. Warren Fox¬†in San Francisco and counsel Billy Abbott¬†in Silicon Valley are also of note. All advisors are based in New York unless otherwise stated.

Orrick, Herrington & Sutcliffe LLP‚Äôs team of ‚Äėvery competent tax advisors‚Äô are ‚Äėan invaluable resource‚Äô and are noted for adding value ‚Äėby not only listing the applicable laws, but offering creative and business-orientated tax-efficient guidance that suits the requirements and operations of the business‚Äô. Dustin Calkins¬†advised Stockbridge Capital Group on its $100m acquisition of the Alexan Yale Street residential complex. Silicon Valley-based partner¬†Peter Lamb¬†and Ed Batts¬†handled multiple acquisitions on behalf of Splunk and Michelin North America. Meanwhile, Mark Weitzel¬†advised Canadian Solar on the tax aspects of its $160m sale and subsequent debt and tax equity financing of a development-stage solar energy project based in North Carolina. Led by¬†Peter Connors, the New York tax group provides ongoing advice to Credit Suisse on its structured note program. Also in New York, John Narducci¬†advised Harley Marine Services on the tax aspects of its inaugural $455m whole-business securitization. Michael Masri¬†joined the New York office from Norton Rose Fulbright US LLP¬†in 2019. All named practitioners are based in San Francisco unless stated otherwise.

The tax group at Ropes & Gray LLP¬†has expertise across a range of corporate transactions, and handles standalone tax planning for public and private companies, private equity funds and tax-exempt organizations. Recent highlights for the ‚Äėhighly skilled and creative team‚Äô include advising the Elliott Management on the tax aspects of its $2.5bn equity investment in FirstEnergy, and acting for the Weather Group, in addition to its majority equity holders Bain Capital and The Blackstone Group, in its sale to Entertainment Studio Inc. Fundraising expert Jay Milkes¬†advised Nordic Capital, on tax matters in connection with the successful close of Fund IX, while Kristen Winckler¬†assisted CBRE Global Investors with the formation of CBRE Strategic Partners US Value 8, and CBRE Asia Value. Key figures in the Boston office include¬†Eric Elfman, Aaron Harsh, David Saltzman¬†and Benjamin Rogers, the last of whom made partner in October 2018. Also recommended are¬†Dan Kolb¬†and James Brown. All named attorneys are in New York unless otherwise specified.

Steptoe & Johnson LLP is well known for its private client practice and its experience in legislative reform advocacy, SALT matters, international tax planning and transactions in the insurance, construction and technology sectors. The firm regularly advises corporate and private clients on impacts of legislative and regulatory developments, and also handles tax planning mandates, partnership structuring, and commercial taxation on behalf of private clients. New York partners Phil West, Zvi Hahn and Robert Rizzi are highly recommended. In Washington DC, Lisa Zarlenga and Aaron Nocjar are also key figures. Further, William Bortz joined the Washington DC office in September 2018 from the US Treasury Department, adding complementary expertise in employment benefits.

The team at¬†Winston & Strawn LLP¬†has ‚Äėdetailed technical knowledge of its practice area and is able to explain difficult, technical issues in an easy-to-understand way‚Äô. The practice group is experienced in M&A transactions, financings and joint venture arrangements involving both foreign and domestic entities, and also handles tax planning and SALT matters. Edmund Cohen,¬†Deborah Goldstein¬†and¬†Rachel Ingwer¬†‚Äėgo way beyond advising on the law - they think creatively to find appropriate solutions for complex issues‚Äô; the team advised the Medallion Fund and other investment funds managed by client Renaissance Technologies on corporate tax matters. Clients also praise the¬†‚Äėstrong‚Äô executive compensation team, which has been ‚Äėextremely helpful with the adaptation to recent legislative changes‚Äô.¬†Other highlights for the office include tax structuring on behalf of the Nicolas Berggruen Charitable Trust in relation to the establishment of the Berggruen Institute, and also acting for Federal Mogul, a subsidiary of Icon enterprise, in its cash-and-stock sale to Tenneco for approximately $5.4bn. Chicago lawyers Dennis Kelly¬†and Louis Weber¬†are ‚Äėvery solutions-oriented and will always analyse matters from all angles to find the right solution‚Äô. The practice group further bolstered its expertise in private equity and fund formation with the hires of Chicago-based¬†Olga Loy¬†from Jenner & Block LLP, and Los Angeles-based federal tax lawyer Jennifer Morgan¬†from Norton Rose Fulbright US LLP.

Baker Botts L.L.P.'s tax attorneys are ‚Äėvery experienced‚Äô in M&A, SALT and capital markets transactions. The firm has particular strengths in the energy, oil and gas and technology sectors, where Derek Green¬†and Jon Lobb, working with the corporate team in Dallas, advised McDermott International on its combination with Chicago Bridge & Iron Company,¬†which included a three-to-one reverse stock split and a multibillion-dollar credit agreement. Richard Husseini¬†is noted for providing ‚Äėexcellent, strategic and thorough advice‚Äô; he recently advised Chesapeake Energy Corporation on its agreement to acquire WildHorse Resource Development Corporation for $4bn. In Washington DC,¬†‚Äėaccomplished tax partner‚Äô¬†Tamar Stanley¬†acted for CommerceHub in its cash acquisition by private equity firms GTCR and Sycamore Partners for approximately $1.1bn. Michael Bresson¬†and Robert Phillpott¬†are also of note. Jeff Munk departed for an in-house position at Cellfire. All partners are based in Houston.

The sizeable tax group at¬†Baker McKenzie LLP¬†is recommended for its ‚Äėdepth of knowledge and willingness to discuss any issue‚Äô and its ability to provide ‚Äėquick and accurate responses‚Äô and handle multi-jurisdictional tax matters in coordination with its ‚Äėsolid international network‚Äô. Cross-border M&A, post-acquisition integration, tax planning and corporate restructuring are the main areas of activity. New York partners Tom May¬†and Reza Nader¬†are handling the post-acquisition integration on behalf of new client FedEx following its public takeover of TNT Express, and Chicago-based¬†Jeff Maydew¬†advised¬†General Dynamics on the acquisition of Hawker Pacific by General Dynamics‚Äô Jet Aviation division.¬†The team is also advising The Boeing Company on its joint venture with Brazil-based Embraer. Other key contacts include Stewart Lipeles, Andrew Crousore¬†and Ethan Kroll¬†in¬†Palo Alto, Jonathan Martin¬†in Houston and Melinda Phelan¬†in Dallas. Miami¬†based Robert Moore¬†is ‚Äėa¬†great thinker always looking for viable alternatives‚Äô.¬†Todd Schroeder¬†joined the Dallas office of¬†Norton Rose Fulbright US LLP¬†in January 2018, and Michael Liu¬†and Matthew Mock¬†joined Morgan, Lewis & Bockius LLP's Chicago office in February 2018. Additionally, Jonathan Stevens and Kristin Malm joined the New York and San Francisco offices of EY, respectively.

Dechert LLP‚Äôs tax team is ‚Äėvery knowledgeable in the RIC space and will gladly provide both industry perspective as well as an authoritative view on topics of interest‚Äô. The practice is best known for its strong financial services and asset management expertise where it advises on the tax aspects of mid-market private equity funds transactions, structured finance and securitization.¬†Steven E Clemens¬†and Ari Zak¬†(‚Äėexcellent tax advisors who are willing to explore and discuss options to aid in resolving the matter at hand‚Äô) are advising FS/KKR Advisor on the multibillion-dollar merger of FS Investment Corporation and Corporate Capital Trust. Joshua Milgrim¬†acted for GIC in a strategic partnership between a Blackstone-led consortium and Thomson Reuters to acquire a 55% stake in the equity of a new corporation created to hold the Thomson Reuters‚Äô Financial & Risk business. Daniel Dunn¬†and Adrienne M Baker¬†in Boston are also recommended. Securitization specialist William Cejudo¬†joined in May 2018 from Clifford Chance. All lawyers are based in New York unless otherwise noted.

DLA Piper LLP (US)‚Äôs ‚Äėextremely knowledgeable‚Äô tax group is able to draw upon its ‚Äėstrong relationships around the world‚Äô to assist multinational corporations with transactional and operational needs, such as public mid-market M&A, post-merger integration, transfer pricing analysis and APAs as well as global tax structuring. New York partners Philip Rogers, Frank Mugabi¬†and Maruti Narayan¬†assisted with the post-acquisition integration following Moody‚Äôs Corporation's multi-jurisdictional $3.5bn acquisition of Bureau van Dijk. In another highlight, New York-based¬†Drew Young¬†and Jonathan Klein¬†advised¬†Hong Kong-based Far East Consortium International on the closing and post-closing structuring analysis following its take-private acquisition of Trans World Corporation. Transactional practice co-chair Stacy Paz¬†in¬†Silicon Valley and Chicago-based¬†Andrew Weil¬†advised Rolls Royce Power Systems on the $850m sale of L'Orange to Woodward Inc. Co-chair Gerald Rokoff¬†in New York has ‚Äėvast experience in implementing tax-efficient structures‚Äô. Afshin Beyzaee¬†joined the¬†Century City office following the merger with boutique Los Angeles practice, Liner.¬†SeoJung Park¬†in Silicon Valley was promoted to partner in April 2018.

Hogan Lovells US LLP¬†is praised for ‚Äėproviding solutions to tax matters that other advisors do not have the experience or ability to address‚Äô. Indeed, the team regularly advises on multinational corporate and financing transactions in the life sciences, hospitality, real estate, media and technology sectors. Washington DC partners Cameron Cosby, Prentiss Feagles¬†and Jasper Howard¬†represented Park Hotels & Resorts on the sale by HNA - Park Hotels' largest shareholder - of nearly $1.4bn in common stock through a public secondary offering and a privately negotiated repurchase of shares by Park Hotels. Jeffrey Tolin¬†in New York has been active in several major acquisitions on behalf of key clients, such as Novartis' $8.7bn acquisition of AveXis, and for Adobe in its $1.7bn acquisition of Magento Commerce as well as its $4.8bn acquisition of Marketo from Vista Equity Partners.¬†Also in New York,¬†Mark Weinstein¬†acted as tax counsel to Onexim Sports & Entertainment in its sale of a 49% interest in the Brooklyn Nets NBA franchise to Joseph Tsai, co-founder of the Alibaba Group.

Hunton Andrews Kurth LLP regularly handles the tax aspects of M&A transactions, private equity and hedge fund formation, real estate matters and MLPs. Robert McNamara focuses on energy transactional matters and also advises publicly-traded partnerships on formation, acquisition and recapitalization activities. Allison Manor acted for Hilcorp Energy Company in the acquisition of Alaska North Slope oil and gas properties from BP. In another highlight, Thomas Ford advised GSO, the investment partner of Sanchez Energy, on the purchase of Eagleford Shale assets in South Texas from Anadarko Petroleum Corporation by way of a 50/50 joint venture between Sanchez Energy and Blackstone Energy Partners. Dallas-based Jeffry Blair has experience experience in corporate reorganizations, partnership structuring and capital markets matters. Andrew Feiner in New York is another contact. All named attorneys are based in Houston unless otherwise noted.

Jones Day demonstrates expertise across a broad range of tax fields spanning M&A, joint ventures, restructuring and innovative tax planning. Key partners include Richard Nugent and Candace Ridgway in Washington DC acting on behalf of lenders and noteholders of iHeartCommunications in relation to the development of a taxable structure for iHeartMedia’s emergence from bankruptcy. Further, the team advised Procter & Gamble on the acquisition of Merck’s consumer healthcare business. Associate Matthew Waterhouse assisted Nugent on the tax aspects of Conagra’s $10.9bn acquisition of Pinnacle Foods, in a combination of stock, cash and debt, and Edward Kennedy assisted Newell Brands with the divestiture of its Waddington business. The Carlyle Group and Cardinal Health are also active clients. All partners are based in New York unless stated otherwise.

The New York-based tax team at¬†Linklaters LLP¬†dprovides ‚Äėoutstanding support‚Äô and impresses with its ‚Äėcapability to handle complex cross-border transactions‚Äô for financial institutions and private equity firms in relation to fund formation, acquisitions, spin-offs and financings. Headed by Andrew Morris, the firm is also regularly instructed by foreign entities. In one matter, counsel Shane Milam¬†and Peter Cohen-Millstein¬†advised Belgian Post Group on its acquisition of Radial Holdings and Radial III GP for $820m. Milam and Scott Sonnenblick¬†also acted for Brazilian client Marfrig Global Foods in the sale of its subsidiary Keystone Foods to Tyson Foods for $2.2bn, and also advised the client on the acquisition of 51% of the membership interests in National Beef Packing Company for $969m.

Miller & Chevalier Chartered's¬†tax department demonstrates ‚Äėsuperb tax expertise in commercial transactions‚Äô and is known for its strong list of corporate clients such as The Coca-Cola Company, Bechtel and Garmin, which it advises on the tax aspects of cross-border transactions and business operations, regulatory and tax policy issues, transfer pricing and reorganizations. In a recent highlight, Washington DC partners Layla Asali, David Zimmerman, Rocco Femia¬†and¬†Marc Gerson¬†advised British American Tobacco on the $49bn acquisition by its US subsidiary BATUS Holdings of the publicly held stock of Reynolds American. Loren Ponds¬†joined the team in October 2018 from the US House of Representatives Committee on Ways and Means, and is a key contact for legislative, regulatory and other policy matters. George Hani¬†heads the practice group.

Morrison & Foerster LLP’s tax department handles M&A and REIT deals, SALT matters and restructuring, and has particular experience of the TMT, real estate and financial services industries. In one matter, Bernie Pistillo in San Francisco advised SoftBank on the tax aspects of its $5bn investment in Didi, and also on its $7.7bn primary and secondary investment as part of a $9.3bn sale of stock by Uber. Pistillo is also advising Sprint and SoftBank Group (the controlling shareholder of Sprint) on the tax aspects of the merger between Sprint and T-Mobile US. In San Diego, Shane Shelley acted for the management team of Parkway REIT in the acquisition of Parkway by the Canada Pension Plan Investment Board for approximately $1.2bn. Joy MacIntyre in San Francisco and David Strong based in Denver are also recommended. Jay Blaivas joined the New York office from The Blackstone Group, and William Gorrod joined the San Francisco office from Greenberg Traurig LLP in June 2018.

Schulte Roth & Zabel LLP advises on investment funds structuring and private equity taxation. Philippe Benedict has particular expertise in domestic and international M&A and real estate transactions, and had assisted Caxton Associates with a share sale to the Petershill II Fund, which is affiliated with the Goldman Sachs Group. Tax planning specialist Dan Kusnetz advised Orchard Brands in its $410m acquisition by Bluestem Group. Department co-heads Alan Waldenberg and Shlomo Twerski are other contacts.

Sullivan & Worcester LLP‚Äôs Boston based tax attorneys are ‚Äėvery responsive, knowledgeable and always up-to-date with the latest tax developments‚Äô. The team has a strong focus on REIT mandates, but also advises on estate planning, and domestic and international M&A transactions. Ameek Ashok Ponda¬†acted for Government Properties Income Trust in its merger with Select Income REIT, and is also advising Zayo Group Holdings on its ongoing exploration of conversion to a REIT. Joseph Darby, David Nagle¬†and Christopher Curtis¬†have considerable experience in transactional tax matters, tax planning for corporations and private individuals, and advocacy before federal and state tax authorities. Further, the team assisted American Tower Corporation, Equinix, Iron Mountain and several other large public REITs on REIT conversions, related tax structuring and financing matters.¬†Brian Hammell¬†and Daniel Ryan¬†were promoted to partner in January 2018. Steven Eichel¬†departed to Saul Ewing¬†in May 2018.

Thompson & Knight LLP is well known for its work in fund formation and in high-value transactions, including investments in the energy and oil and gas sectors. In addition, the practice assists private clients and corporations with federal tax issues, SALT matters and internal restructuring work. In one major highlight, Dean Hinderliter and Jason Patrick Loden advised Ajax Resources on the $1.2bn sale of northern Midland Basin assets in a cash-and-stock transaction to Diamondback Energy; the duo is also assisting Tailwater Capital with the formation of its third fund, Tailwater Energy Fund III. Brandon Bloom has experience of corporate, partnership and limited liability taxation. Todd Lowther departed to the Houston office of Shearman & Sterling LLP in April 2018. All named attorneys are based in Dallas unless stated otherwise.

Key areas of activity for Vinson & Elkins LLP include formation and operation of MLPs, capital markets deals, and the structuring and taxation of private equity transactions - particularly those in the energy space. Recently, the team advised Canadian publicly listed company MacDonald, Dettwiler and Associates on its $3.6bn acquisition of DigitalGlobe; it also advised Talos Energy on the tax aspects of its combination with Stone Energy Corporation in an all-stock transaction. Wendy Salinas, David Peck and Todd Way in Dallas, and Douglas McWilliams and Steve Gill in Houston are among the key partners. Enbridge, Devon Energy and Andeavor Logistics are among the team's clients.

Arnold & Porter advises on federal tax issues related to corporate transactions, partnership arrangements and REIT structuring, and also handles tax planning for trusts, estates and tax-exempt organizations. Laurie Abramowitz has particular expertise in transactional tax matters and corporate reorganizations; acting alongside Emanuel Cherney, Abramowitz acted for key client American Securities in the sale of its portfolio company SeaStar Solutions to Swedish manufacturer Dometic Group for a cash purchase of $875m. Co-heading the practice with Abramowitz, Washington DC partner James Joseph is particularly skilled in advising tax-exempt organizations; in a recent example, he acted for Time’s Up non-profit initiative in its applications for tax-exempt status. Also in the Washington DC office, Thomas Richardson focuses on estate planning and private client work, while David Sausen is active in M&A and investment funds. All individuals are based in New York unless stated otherwise.

Bracewell LLP‚Äôs ‚Äėoutstanding‚Äô tax practice advises on MLPs, private investment funds and corporate M&A, particularly for clients in the energy, technology and finance sectors. Elizabeth McGinley¬†is ‚Äėa remarkable tax attorney and her knowledge is second to none‚Äô; she and Michele Alexander¬†served as tax counsel to Pembina Pipeline Corporation in relation to its acquisition of Veresen in a combined cash and stock transaction for approximately C$9.7bn. Alexander also advised The Carlyle Group and CVC Capital Partners Fund VI on the debt financing aspects of Neptune Energy Group‚Äôs acquisition of a majority stake in ENGIE E&P International for $3.9bn. Also recommended are Houston-based Todd Greenwalt, newly promoted partner¬†Brian Teaff¬†and managing partner Gregory Bopp. James Plummer¬†left for¬†Norton Rose Fulbright¬†in April 2018.

Choate, Hall & Stewart's Boston-based tax department advises on the tax aspects of cross-border M&A, private equity investments and fund formation. Louis Marett acted for Summit Partners, as lead investor, in the $150m Series G financing round of Fuze. Marett also advised G Treasury on its cross-border acquisition of Visual Risk Pty, an Australian private company. Also recommended is Timothy Becker, who acted for BV Investment Partners in the acquisition of Apps Associates, and also advised New Heritage Capital on a private IPO transaction through which the client acquired a significant minority stake in Flying Colours Corporation. Mainsail Partners, Synoptek, Datawatch Corporation and the Beekman Group are also active clients. Private equity, fund formation and transactional lawyer Olivier Léger joined the practice group from Ropes & Gray LLP.

Goodwin‚Äôs ‚Äėvery responsive‚Äô tax group ‚Äėuses its excellent knowledge of the new tax regulations and expansive resources to address complex situations with sovereign wealth investors‚Äô. Recent highlights included¬†Edward Glazer¬†in Boston and Kelsey Lemaster¬†in San Francisco acting for DCT Industrial Trust in its $8.4bn stock-for-stock sale to Prologis. Glazer also advised Gaming and Leisure Properties on its agreement with Eldorado Resorts to purchase Tropicana Entertainment for approximately $1.9bn. New York partner¬†William Weiss¬†(rated for his ‚Äėexcellent, nuanced tax advice‚Äô)¬†recently advised KIND on its sale of a minority stake to Mars, in a transaction valued at approximately $4bn. Practice chair Neal Sandford¬†is noted for his ‚Äėexcellent skills in identifying the issues and developing tax efficient structures that meet the business and operational requirements of each client‚Äô.

Based in New York, Hughes Hubbard & Reed LLP is known for its expertise in securitization and capital market transactions, particularly in equipment and aviation finance. Key partner Andrew H. Braiterman acted for Citigroup Global Markets, as lead structuring agent and joint lead bookrunner, in connection with a $911.3m asset-backed securitization for Castlelake Aircraft Structured Trust. Braiterman also advised Air Lease Corporation, as seller, on an asset-backed securitization for Thunderbolt II Aircraft Lease Limited and Thunderbolt II APS. Further, the team advised UK retailer JD Sports on its acquisition of Finish Line.

Morris, Manning & Martin, LLP’s Atlanta-based team has expertise in executive compensation schemes, REIT structuring and corporate transactional mandates. Anthony Boggs is the key figure for the development and implementation of tax-efficient structures in M&A transactions, spin-offs, equity investments and opportunity zones. Moreover, Edmund Emerson assists corporate clients with the design, implementation and administration of employee benefit plans, while Charles Beaudrot focuses on corporate and partnership mandates and SALT matters. Real estate partner Timothy Pollock is another name to note.

Stroock & Stroock & Lavan LLP's New York tax department advises on bankruptcy, restructuring, M&A, private equity and private fund structures and real estate mandates. Recent highlights included advising Pfizer on the tax aspects of the sale of its current premises and the signing of a 20-year office lease for its new global headquarters in the Hudson Yards area of Manhattan. The team also acted for investment funds affiliated with Wayzata Investment Partners (the majority owner of Neff Corporation) in the merger of Neff with and into a wholly owned subsidiary of United Rentals. Key contacts include Mayer Greenberg, Jeffrey Uffner, Michelle Jewett and Austin Lilling, the last of whom joined the team from Katten Muchin Rosenman LLP in August 2018.

Recommended for its ‚Äėability to jump on basic and complex tax matters in a way that clients understand‚Äô,¬†Willkie Farr & Gallagher LLP¬†handles private equity and fund formation, restructuring and mid-market M&A, and has a strong presence in the insurance and private equity sectors. Among its recent highlights, the team advised¬†Assurant on its deal to acquire The Warranty Group for $2.5bn, and also acted for Morgan Stanley Investment Management in its agreement to acquire a commercial real estate credit platform with over $5bn in gross assets under management. Key contacts include Christopher Peters¬†for M&A and¬†Hillel Jacobson¬†for private equity. Federal taxation lawyer Robert Jacobson¬†in Houston is ‚Äėa¬†great tax partner - he does not complicate what are often complicated issues‚Äô. Anthony Carbone¬†left for Morrison & Foerster LLP¬†in June 2018. All partners are based in New York unless stated otherwise.

With notable expertise in the life sciences and technology sectors,¬†WilmerHale‚Äôs Boston-based practice group provides ‚Äėoutstanding expertise‚Äô in relation to the tax implications of domestic and international M&A, financing and investment matters.¬†Robert Burke¬†and Kim Wethly¬†are advising Viamet Pharmaceuticals on its acquisition by NovaQuest Capital Management, while¬†William Caporizzo¬†and Julie Hogan Rodgers¬†assisted Akamai Technologies with the tax aspects of the acquisition of Nominum. Caporizzo also advised Vail Resorts on its acquisition of Triple Peaks, the parent company of three ski resorts. Also recommended is¬†Matthew Schnall, who is ‚Äėamong the most knowledgeable, skillful¬†and creative tax lawyers in Boston‚Äô.

From its multiple offices throughout the US, Baker & Hostetler LLP provides assistance with employee benefits, private wealth planning and SALT matters. In the transactional space, Paul M. Schmidt and John R. Lehrer II in Washington DC and Edward Ptaszek in Cleveland have experience in cross-border tax entry issues and post-acquisition integration, and have also been advising their corporate client base on the tax consequences and regulatory issues arising from the recent tax reforms. Tax planning for corporations, partnerships and joint ventures are other areas of expertise.

Cooley LLP¬†provides ‚Äėexcellent legal and business advice‚Äô¬†on tax-efficient structuring, M&A transactions, joint ventures and corporate partnering arrangements, with a particularly strong focus on technology and IP transactions. Boston-based¬†William Corcoran¬†has considerable experience with the tax issues arising from venture capital and alternative investment vehicles, and¬†Alexander Lee¬†in Los Angeles focuses on taxation of public and private M&A deals and capital markets transactions, particularly those involving Asian clients. Lee recently acted for Samsung Electronics in its $8bn acquisition of Harmon Kardon, and also advised Dubai World on its $7.1bn investment in MGM Mirage.¬†Susan Cooper Philpot¬†and Mike Farber¬†in San Francisco are experienced in corporate income tax planning, federal and state taxation, M&A and corporate restructuring. Todd Gluth¬†in San Diego and Mark Windfeld-Hansen¬†in Palo Alto are among the key figures in the team. Jeremy Naylor¬†joined Proskauer Rose LLP's New York office in April 2018.

The New York tax group at Curtis, Mallet-Prevost, Colt & Mosle LLP¬†is¬†‚Äėcommitted to creative solutions on a wide range of issues‚Äô and has expertise in a diverse range of industries including pharmaceuticals, telecoms, energy, among others. Klas Holms¬†‚Äėseems to know all business lines as if they were his own‚Äô and is ‚Äėexceptional in his creativity and problem solving‚Äô; he recently advised E.ON on the tax aspects of its internal restructuring and spin-off of the company‚Äôs conventional power generation and energy trading businesses to its shareholder.¬†Eduardo Cukier¬†and¬†Marco Blanco¬†are other contacts in the department. William Bricker left the practice.

Dentons¬†has ‚Äėwide-ranging¬†tax expertise‚Äô and regularly advises on the tax aspects of stock and asset acquisitions and disposals, partnership and pass-through entity taxation, corporate tax planning, real estate taxation and corporate restructuring. New York partner Timothy Santoli¬†advised DoubleVerify on its acquisition by Providence Equity Partners, and also acted for Lactalis Group in its acquisition of The Icelandic Milk and Skyr Corporation. In the Kansas City office,¬†Bruce Davison¬†handles the tax aspects of private equity transactions, and¬†Kelli Wikoff¬†was promoted to partner in May 2018.

Los Angeles tax boutique Irell & Manella LLP has expertise in the tax aspects of M&A, particularly in the technology sector, and regularly advises restructuring matters, insolvencies and the development of tax-efficient organizational and investment structures. Elliot Freier specializes in federal and California taxation of corporations and partnerships, and recently acted for private equity firm Genstar Capital in its acquisition of DrillingInfo and PDI Software. Milton Hyman focuses on business planning for corporations, limited liability companies and partnerships. Accruent, TSA Caribe and Pinnacle Entertainment are also active clients.

Ivins, Phillips & Barker's Washington DC¬†tax practice is ‚Äėan excellent alternative to the Big 4 firms‚Äô. Jeffrey Moeller¬†has ‚Äėexcellent judgement and is the go-to trusted advisor for US corporate tax‚Äô. Of late, the team assisted Bayer with the tax planning,¬†due diligence and merger agreement negotiations in connection with its $63bn acquisition of Monsanto.¬†Hel√©na Klumpp¬†also advises clients on corporate transactions tax and federal tax policies. Larry Axelrod¬†left for Morgan, Lewis & Bockius LLP.

Jenner & Block LLP‚Äôs primary areas of activity include corporate M&A, fund formation and portfolio transactions and SALT matters. Geoffrey Davis¬†in Chicago has ‚Äėthe business acumen to counsel an entire in-house business development team, providing critical bench strength to his corporate colleagues‚Äô; he and corporate lawyer Kevin Collins¬†in New York are advising longstanding client Lonza Group on the tax aspects of a significant transaction with Platinum Equity. The team also acted for Snyder‚Äôs-Lance in its $6bn sale to Campbell Soup Company. Christian Kimball¬†in¬†Washington DC co-heads the practice alongside Davis.

Katten¬†is noted for its ‚Äėdepth of experience and knowledge of practice leadership‚Äô. The team regularly advises on corporate tax planning and structuring in connection to M&A, spin-offs, private equity matters, REITs and real estate transactions.¬†Saul Rudo¬†is ‚Äėdeeply experienced and knowledgeable while being an excellent listener and communicator‚Äô; he recently advised Periscope Equity on its investment acquisition in Integrated Behavioral Health. Rudo also regularly advises Sterling Partners on its acquisitions and investment activities. Valentina Famparska,¬†Kenneth Miller¬†and Brandon Hadley¬†in Washington DC are other key contacts. Employee benefits lawyer¬†Kate Saracene¬†joined the New York office in November 2017 from Nixon Peabody LLP, but Austin Lilling¬†left for¬†Stroock & Stroock & Lavan LLP¬†in August 2018. All named individuals are in Chicago unless noted otherwise.

The New York-based tax group at Kramer Levin Naftalis & Frankel LLP is particularly active in the real estate space, where it recently acted for Quilvest Group in connection with its acquisition of a majority of the equity in the partnerships that own a 30-story office building located in Philadelphia, and also acted for the sellers in the sale of Hotel Wales to DLJ Real Estate Capital for $35m. Other areas of expertise include mid-market M&A, private equity and hedge funds deals, and private client work. Practice chair Howard Rothman advises on federal and SALT taxation; of note, he acted for Hydra Industries Acquisition Corporation in its acquisition of London-based Inspired Gaming Group. Pamela Capps and Barry Hertzog are also key contacts.

Munger, Tolles & Olson's California-based tax practice has expertise in M&A, securities offerings, executive compensation schemes and employee benefits. Recently, the team acted for Berkshire Hathaway in its acquisition of The Lubrizol Corporation in an all-cash transaction valued at $9.7bn, and also assisted the client with its $547.6m tax-free merger with Wesco Financial Corporation. Key contacts include David Goldman and counsels Robert Johnson and Matthew Schonholz, who joined in December 2018 from Sidley Austin LLP. Samuel Greenberg departed to EY in November 2018.

Neal, Gerber & Eisenberg LLP's Chicago-based tax lawyers are ‚Äėall extremely knowledgeable in their respective fields, work incredibly well and know the tax code inside and out‚Äô. The practice group is particularly active in SALT issues, transactional tax planning and unclaimed property matters.¬†Scott Bakal¬†advises corporations and high-net-worth individuals on the tax structuring of business transactions and estate planning, while Jeffery Shamburg¬†is also noted for his expertise in M&A-related taxation, joint ventures, financing deals, equity offerings and reorganizations.¬†John Biek¬†has ‚Äėan incredible business mentality‚Äô and is the key advisor for SALT matters.

Pillsbury Winthrop Shaw Pittman, LLP¬†advises its blue-chip client base on SALT matters, and also has experience with cross-border M&A, financing and securitization transactions, employee benefits and estate planning. Further, the practice group strengthened its SALT capabilities in 2019 with the additions of¬†Carley Roberts¬†in Sacramento and¬†Marc Simonetti¬†in New York, who joined the firm along with 11 other lawyers from¬†Eversheds Sutherland.¬†Standout highlights include acting as outside tax counsel to Amazon in relation to the $970m acquisition of Twitch, and advising the San Francisco Ballet on the restructuring of its tax-exempt financing. Practice head James Chudy¬†in New York advises on the federal income tax aspects of M&A, spin-offs, corporate reorganizations and restructurings; he recently acted for Areva NP in its internal restructuring and the related acquisition by EDF of a ‚ā¨2.5bn majority stake in Areva‚Äôs nuclear reactor business. Also recommended are¬†Nora Burke¬†and Ivan Mitev¬†in the New York office,¬†Julie Divola¬†in San Francisco and Miami-based¬†Michael Kosnitzky. Wynn Resorts and Global Cash Access Holdings are also key clients.

Based in New York, specialist tax practice Roberts & Holland is rated for its strong transactional tax capabilities spanning M&A, private equity investments and real estate deals. Moreover, the team has experience in structuring executive compensation plans, SALT matters and debt restructuring. Key figures in the team include David Kahen, Lary Wolf, Stuart Gross and Ezra Dyckman.

Seyfarth Shaw LLP¬†is best known for its real estate sector expertise, where it advises developers and investors on the tax aspects of joint ventures, REIT transactions, M&A and tax planning. Of late,¬†John Napoli¬†and counsel Michael Rosenthal¬†advised The Uhlmann Offices on its acquisition by Retail Opportunities Investments; Napoli also acted for key client Workspace Property Trust in relation to a $1.3bn securitizable loan from JPMorgan Chase. Chicago-based Steven Meier¬†co-heads the practice with Napoli, and is recommended for his ‚Äėpractical approach to solving problems‚Äô. University of California at Davis Regents and Livingston Street Capital are also active clients.

Brown Rudnick LLP's New York-based tax practice advises on tax-efficient restructurings, debt workouts and bankruptcy matters, corporate reorganizations an M&A deals. Key partner Vincent Guglielmotti assisted Self-Storage Capital Partners with the transfer taxes and other tax matters in relation to the acquisition and financing of a storage facilities portfolio worth approximately $50m. Also recommended are Nicole Bouchard, who assisted Hologic with various securities offerings, and counsel Barbara Kelly, who is recommended for financing deals, recapitalizations, reorganizations and partnership structuring.

Buchanan Ingersoll & Rooney’s tax department has expertise in the tax aspects of corporate and pass-through entities, SALT matters, employee benefits, real estate matters and private wealth planning. Department co-head Bruce Booken in Fort Lauderdale developed a new structure for the Pittsburgh Steelers to facilitate investments by new persons in order to significantly restructure the ownership of the NFL team. Donald Reynolds and co-head Lisa Starczewski in Washington DC are instructed by pass-through entities and various corporates, including real estate companies, in structuring business transactions such as financings and acquisitions. Other key figures are Richard Fox and Jack Kessler in Pittsburgh and John Warner in Washington DC.

Caplin & Drysdale, Chartered¬†has ‚Äėstrong command of the relevant tax considerations for private equity investments‚Äô and also has¬†‚Äėclear awareness of a client's commercial goals and objectives‚Äô. The practice group regularly handles private equity and hedge fund formation, business and asset disposals, and restructuring. Lead partner Jonathan S. Brenner¬†in New York is rated for his ‚Äėresponsiveness and knowledge of the tax aspects of outbound and inbound investments‚Äô; indeed, Brenner is ‚Äėa practical lawyer, who understands how issues get resolved and how deals get done‚Äô.

Following the April 2018 merger with Milwaukee-based Foley & Lardner, the combined expertise of Foley Gardere spans transactional and tax planning services for corporations, investment funds, REITs and tax-exempt organizations. Michael Abbott in Houston advises on employee benefits and executive compensation matters, particularly in the tech, energy and private equity spaces. Also recommended is James Howard, who has extensive experience advising corporates in the real estate and energy sectors in tax matters related to international investments and financing deals. The firm recently acted for Ricoh Americas Holding, a Japanese imaging and electronics company, in its acquisition of mindSHIFT Technologies, an IT outsourcing and cloud computing company.

Greenberg Traurig LLP's 'outstanding group of attorneys‚Äô provide ‚Äėexcellent legal counsel‚Äô in domestic and international transactions, tax structuring and SALT matters. The ‚Äėdynamic‚Äô team stands out for its ‚Äėstrong business acumen, knowledge of the latest developments and ability to remain one step ahead of the market‚Äô. Key advisors include¬†William Siegel¬†in Miami, Bradley Marsh¬†in San Francisco and¬†Fort Lauderdale partners¬†Joel Maser¬†and Noam Lipshitz. William Gorrod¬†left for¬†Morrison & Foerster LLP¬†and James Null¬†joined¬†Eversheds Sutherland¬†in June and August 2018, respectively.

Jones Walker LLP has expertise in business transactions, tax planning, executive compensation and employee benefits, and tax policy and regulatory issues. Department head William M. Backstrom, Jr. focuses on state and local tax matters in Louisiana. Rudolph R. Ramelli, Andre B. Burvant, Jonathan Katz and Jesse R. Adams, III are also key figures in the New Orleans office.

Loeb & Loeb LLP has particular expertise in the entertainment, real estate and energy transactions, where it advises on tax benefits associated with renewable energy projects. In addition, the team has strength in transactional and tax-efficient structuring for corporates, private clients and tax-exempt organizations. Recent work for the team includes advising Oprah Winfrey on an equity investment in True Food Kitchen, and acting for Picture Head Holdings in its recapitalization by Trive Capital and Five Crowns Capital. Alan Tarr in New York and Los Angeles partners Ryan Austin and Shahrooz Shahnavaz are the key figures in the practice group.


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