Cravath, Swaine & Moore LLP designs tax-efficient structures across a broad range of domestic and cross-border transactions, including M&A, spin-offs, joint ventures, private equity fund formations, and restructurings. The group is the first port of call for a number of multinational giants, such as Amazon, Unilever and IBM. Recent work involves clients operating in the healthcare, life sciences, aviation, energy, fintech and financial services sectors; fresh additions include Global Blood Therapeutics and Texas Capital. In a notable highlight, Stephen Gordon and Christopher Fargo were involved in the advice to AerCap Holdings N.V. on its $30bn acquisition of GE Capital Aviation Services from General Electric. The practice is led by Lauren Angelilli, whose further expertise covers SPACs, IRS audits, securities offerings and other financing transactions. Among other key individuals are Ronald Creamer and Leonard Teti, both of whom are noted for their cross-border capabilities and dealings with the IRS. Andrew Davis and Arvind Ravichandran are also key names in the team. All named individuals are based in New York.

The New York-based tax group at Debevoise & Plimpton LLP is noted for its capabilities in domestic and cross-border transactions, working with a diverse range of clients operating in the technology, healthcare, financial services, and real estate sectors, among others. The team’s work encompasses M&A, spin-offs, joint ventures, private equity and hedge fund formations, restructurings, and financings (including equipment leasing and project finance). Recent high-profile highlights include billion-dollar acquisitions for Spirit Airlines, Covéa Mutual Insurance Group, and Verizon Communications. Practice head Peter Schuur focuses on corporate transactions in the insurance sector alongside Daniel Priest, while presiding partner Peter Furci is a specialist in private investment funds – where Rafael Kariyev is also recommended. Gary Friedman is praised for his cross-border M&A and financing work, whereas Michael Bolotin handles REIT formations, real estate joint ventures, and equipment finance matters. Investment management expert Erin Cleary further handles US and international private equity fund formations.

Kirkland & Ellis LLP‘s tax practice is consistently sought out by a myriad of industry leaders for its capabilities in big-ticket M&A, investment fund formations, and restructurings. Chicago-based co-head Todd Maynes focuses on debt restructurings and tax litigation, while fellow co-head Dean Shulman handles the formation and operation of partnerships, limited liability companies, joint ventures, and REITs. Also in Chicago are Gregory Gallagher and Mike Carew, noted for their respective strengths in domestic and international deal structuring, and William Levy, who maintains a robust presence in the real estate space, an area in which Mark Schwed and Adam Kool further excel. Also recommended for their exceptional transactional acumen are Sara Zablotney and Los Angeles-based Anne Kim. Joseph Tootle advises private equity clients on the tax aspects of investment fund formations. The firm’s hiring streak has continued as of late, with headline additions including investment fund expert Christopher Odell, who joined the Chicago office from Mayer Brown in April 2022, and the REIT-focused Adam Arikat, based in Dallas. All named lawyers are based in New York unless stated otherwise.

Latham & Watkins LLP is experienced across a diverse range of key sectors, including financial services, energy, retail, life sciences, and natural resources, among others. The group is noted for its expertise in bankruptcy and insolvency restructurings, international tax planning, investment funds, M&A, REITs, securities and financial products. Practice co-head Jiyeon Lee-Lim's recent activity involves big ticket SPACs that concern both IPOs and business combinations, while in Chicago, fellow co-head Joseph Kronsnoble specializes in bankruptcies - an area in which David Raab and San Francisco-based Kirt Switzer further excel. Washington DC-based Andrea Ramezan-Jackson advises public and private companies on complex tax-structured M&A and IPOs. In Los Angeles, Samuel Weiner and Pardis Zomorodi are noted for their respective strengths in loss preservation and debt cancellation, and REITs. Also recommended are Matthew Dewitz, a seasoned transactional tax attorney, and Houston-based Bryant Lee, who focuses on partnership taxation. All named individuals are based in New York unless noted otherwise.

Praised for its broad capabilities across transactional and advisory mandates, McDermott Will & Emery LLP solidifies its reputation with a steady stream of big-ticket instructions for Fortune 100 companies, as well as various public and private corporations. Washington DC-based co-head Tim Shuman focuses on cross-border acquisitions, dispositions, restructurings and liquidations, handling a significant number of internal spin-offs and tax-free reorganizations. Fellow co-head Jane Wells May anchors the firm’s state and local tax offering. Also in DC, Caroline Ngo‘s expertise further spans foreign tax credit planning and bilateral income tax treaties – an area in which David Noren excels. Lowell Yoder and Damon Lyon are noted for their cross-border M&A and global tax planning acumen, while the New York-based John Lutz specializes in structured finance, derivatives, and hedge funds. Other recommended individuals include the tech-focused Dominika Korytek in San Francisco, and international tax expert Jeffrey Maydew. All named lawyers are based in Chicago unless noted otherwise.

Paul, Weiss, Rifkind, Wharton & Garrison LLP handles blockbuster public M&A, private equity matters for large alternative asset managers, SPACs, securitizations, IPOs, and restructurings on behalf of debtors, linchpin creditor groups and asset acquirers. Recent notable highlights include advising on Qualcomm’s $4.6bn acquisition of Veoneer, and a slew of multi-billion dollar deals for private equity firms like Apollo Global Management, Clearlake Capital and General Atlantic. Brad Okun focuses his practice on the complex tax aspects of M&A, restructurings, and corporate finance, while Scott Sontag’s expertise further spans the formation and acquisition of REITs. Okun and Sontag head the group alongside Jeffrey Samuels, renowned for his public company tax practice, and Lindsay Parks, who regularly counsels investment funds and strategic clients. Among other key individuals are Brian Grieve, Robert Holo, Brian Krause and David Mayo. All named lawyers are based in New York.

Simpson Thacher & Bartlett LLP is called upon by multinational corporations, banks, investment funds and other businesses for advice on their largest and most complex transactions, offering the full spectrum of deal and fund capabilities. The group has a leading M&A and private equity tax offering, exemplified by its recent involvement in Microsoft Corporation’s $75bn acquisition of Activision Blizzard. The team is also engaged on fund formations, matters relating to real estate investments by fund sponsors, and complex IPOs in the capital markets space. Based in New York unless stated otherwise, the team is spearheaded by seasoned corporate tax lawyers Nancy Mehlman and Marcy Geller, whose combined expertise spans M&A, real estate (including REITs), fund formations, joint ventures, and financings. Jonathan Goldstein specializes in private investment fund formations, while Russell Light is experienced in debt restructurings and big-ticket SPACs. Andrew Purcell is the first port of call for clients operating in the tech sector; recent highlights include multi-billion dollar acquisitions for DigitalBridge, New Mountain Capital and Silver Lake. Also noted for their strengths are up-and-coming Sophie Staples and Washington DC-based Benjamin Rippeon.

Under the leadership of federal income tax expert Joseph Pari, who splits his time between New York and Washington DC, the tax practice at Weil, Gotshal & Manges LLP is well-placed to handle complex and high-profile international transactions. In addition to its M&A expertise, the group works closely with the firm’s private funds group, advising multiple significant entrants to the funds and private equity market, including sovereign wealth funds, pension funds, DFIs, and family offices. The team is also regarded for its capabilities in bankruptcies, with experience representing debtors, creditors and other investors in all phases of a restructuring; Stuart Goldring is a key contact for financially troubled companies. Other significant drivers of work include securitizations, real estate transactions and REITs, capital markets and other financing matters. Chayim Neubort is noted for his internal tax planning and reorganization capabilities, while Noah Beck’s practice focuses on transactional tax issues for private equity sponsors and their portfolio companies, as well as SPACs. Andrew Morris and DC-based Graham Magill are also recommended. All named individuals are based in New York unless noted otherwise. Eric Behl-Remijan in New York departed in June 2023.

Eversheds Sutherland‘s practice oversees multi-billion dollar transactions for a diverse range of blue-chip corporations, including a number of Fortune 100 companies. Drawing on its vast national presence, the team advises on the full spectrum of tax matters, with a particular focus on the TMT, retail, financial services, and energy industries. It is also noted for its strong manufacturing and technology sector credentials – where practice head Robert Chase is an essential contact. In Atlanta, Daniel McKeithen anchors the firm’s REIT offering, while Wes Sheumaker handles domestic and international federal income tax mandates; Reginald Clark focuses on corporate acquisitions, restructurings and spin-offs. Also recommended are Jeffrey Friedman and Michele Borens, both of whom are a regular port of call on SALT issues for digital economy clients. Brad Seltzer represents Fortune 100 utility, energy and telecoms players. Xenia Garofalo is a key name in the team, while Jason Dexter joined from an in-house role in August 2022. All named individuals are based in Washington DC unless stated otherwise.

Gibson, Dunn & Crutcher LLP works with a broad spectrum of leading corporations and financial institutions on the full range of tax matters, including public M&A and private equity transactions, fund formations, and capital markets deals. The group has a notable reputation in oil and gas M&A for midstream and upstream clients, as well as energy-related MLP deal structuring. Practice head Eric Sloan is a recognized expert on the use of partnerships and limited liability companies in domestic and cross-border acquisitions, financings, and restructurings, with substantial experience handling spin-offs and IPOs. Edward Wei‘s far-reaching practice encompasses public company spin-offs, split-offs and Reverse Morris Trusts, as well as debt and equity capital markets (including issuances involving SPAC and UP-C structures) and real estate transactions. In California, Dora Arash concentrates on federal income tax planning for corporations and partnerships, tax-free reorganizations, and debt offerings. In addition to his expertise in renewable energy transactions, Dallas-based Michael Cannon represents investment fund sponsors on tax structuring mandates, with a focus on oil and gas, real estate, and infrastructure funds. Seasoned transactional tax specialist Pamela Lawrence Endreny is also recommended. All named individuals are based in New York unless noted otherwise.

Praised for its cross-border transactional acumen, Hogan Lovells US LLP‘s tax practice underlines its formidable reputation in the REIT space with instructions for leading global entities. Other significant drivers of work involve clients operating in the TMT, life sciences, sports, media and entertainment sectors. Capital markets transactions and M&A involving REITs, real estate funds and joint ventures are notable strengths for Cristina Arumi and Prentiss Feagles; San Francisco-based Josh Scala is also an expert in this field, in addition to his private equity knowledge. Elsewhere, practice head Siobhan Rausch focuses on the complex area of tax-exempt organizations, where she advises charitable, educational, health and scientific research organizations, as well as private foundations and trade associations. Jasper Howard is a regular port of call for multi-billion dollar companies in tax-free spin-offs and restructurings, while Scott Lilienthal is an essential contact in public finance matters. New York-based Jessica Millett, who specializes in qualified opportunity zones, joined from Duval & Stachenfeld LLP in July 2022. All named individuals are based in Washington DC unless noted otherwise.

Mayer Brown maintains a nationwide presence, working with a diverse range of multinational corporations, financial institutions, funds, trade associations and other clients on high-value transactional and advisory mandates. An area of renowned strength continues to be securitization and structured finance, although other significant drivers of work include M&A, tax planning, investment funds, tax credits, transfer pricing, and SALT matters. The team works closely with the firm’s tax controversy practice, which further allows for the consideration of potential audit risks – where Brian Kittle is a key contact. Jason Bazar’s wide-ranging expertise covers the tax aspects of financings and business combinations; his recent work spans the energy, life sciences, TMT, and infrastructure sectors. Elsewhere, Chicago-based James Barry is the first port of call for individuals and US corporations on domestic and international tax planning matters, while Remmelt Reigersman in San Francisco focuses on financings for issuers, investment banks, and investors. Also recommended are global tax and transfer pricing co-head Lucas Giardelli, and federal income tax expert Michelle Jewett, whose expertise includes private investment funds and REITs. Bazar and Kittle co-head the practice with Chicago-based Tom Kittle-Kamp. All named individuals are based in New York unless stated otherwise.

Proskauer Rose LLP is experienced in all areas of corporate and financial taxation, including demanding national stand-alone matters as well as major transactions. Blue-chip entities turn to the firm for its reputation in fund formation tax structuring, where it is sought out on complex, high-value ventures. Beyond formation across the fund lifecycle, the team is also well-placed to handle debt finance transactions related to leveraged buyouts, distressed debt acquisitions and recapitalizations, including hedge funds, credit and opportunity funds, and alternative finance lenders. Practice head Amanda Nussbaum’s expertise spans M&A, real estate and capital markets, often working in close conjunction with the firm’s sports law group. David Miller’s practice focuses on financial instruments and derivatives, with deep experience across the banking, pharmaceutical, life sciences, real estate, technology, and energy sectors. Martin Hamilton handles corporate, partnership, and international tax matters, while Boston-based partners Scott Jones and Arnold May oversee tax planning mandates for private equity fund managers. Other recommended individuals include Jeremy Naylor and Jamiel Poindexter, both of whom are also based in Boston. All named individuals are located in New York unless stated otherwise.

Ropes & Gray LLP is highly experienced in private equity transactions, SPACs and de-SPACs, and the cross-border tax implications of licensing and collaboration agreements for life sciences companies. The team is also routinely instructed by global asset managers, where New York-based Jim Brown is one of several key contacts; he advises leading private equity sponsors and investment companies and is further active in credit fund tax matters in the fintech space. Practice head Elaine Murphy focuses on cross-border acquisitions, dispositions and financing arrangements, in addition to leading the firm’s tax, employment and benefits department. David Saltzman concentrates on international tax matters, while Amanda Holt handles corporate and partnership mandates. Kendi Ozmon is a regular port of call for non-profit organizations. Among other recommended individuals are Pamela Glazier and New York-based partners Kristen Winckler and Adam Greenwood. Dan Zuckerman was promoted to partnership in November 2022. All named lawyers are based in Boston unless noted otherwise. Eric Behl-Remijan arrived at the New York office in June 2023.

Shearman & Sterling LLP is noted for its representation of multinational companies in cross-border M&A and financial offerings, as well as private equity and sovereign wealth fund clients on formation and investment issues. Practice head Larry Crouch – who splits his time between New York and Menlo Park – is a seasoned transactional tax expert with experience in matters involving M&A, capital markets, and joint ventures. Crouch is also co-head of the firm’s REIT group, an area in which New York-based Derek Kershaw is also excels. Washington DC-based Jay Singer is praised for his strengths in spin-offs and internal restructurings, while in Dallas, Ryan Bray is a regular port of call for emerging growth companies and their founders on various tax-related issues. Also recommended is Todd Lowther in Houston, whose focus is on the taxation of natural resources and other transactions common in the petroleum sector. Recent team changes include New York-based Lorenz Haselberger‘s promotion to partnership in July 2022, and Michael Shulman‘s departure in October 2022.

Drawing on the firm’s broad geographic coverage, White & Case LLP is a go-to advisor for multinational corporations, financial institutions, investment funds, sovereign wealth funds, governments and individuals across the globe. Based in New York, the team works across a number of major industries, including healthcare, life sciences, technology, metals and mining, consumer goods, and real estate, while Houston-based Chad McCormick‘s work further encompasses the energy sector. Global tax head Sang Ji leads the group, specializing in M&A, securities offerings, and IP-related tax planning – an area in which Steven Gee is an expert. David Dreier concentrates on bank financing and securitization transactions, while Scott Fryman has considerable experience advising on SPACs and business combinations. All named individuals are based in New York unless stated otherwise. Andrew Kreisberg left the firm in September 2023.

Cadwalader, Wickersham & Taft LLP is well regarded for its tax-efficient M&A structuring capabilities, which have been used across a range of complex, high-value domestic and international transactions. Other significant drivers of work include restructuring and reorganization mandates involving troubled and insolvent corporations, as well as asset-backed securitizations – an area in which Gary Silverstein is an essential contact. Practice head Linda Swartz has a notable reputation in M&A, spin-offs, and joint ventures, in addition to foreign tax planning, fund formations, financings, and derivative transactions. Mark Howe – who splits his time between New York and Washington DC – is also recommended for his expertise in domestic and offshore investment funds. Recent team developments include Jon Brose‘s arrival from Seward & Kissel LLP in July 2022. All named individuals are based in New York unless stated otherwise.

With seasoned international tax expert David Moldenhauer at the helm, Clifford Chance’s tax practice handles a myriad of financial and business transactions, including REITs, fund formations and investments, securitizations and mortgage-backed securities. Michael Seaton heads up the firm’s renowned REIT offering; he is routinely engaged by public REITs on complex matters involving capital markets, M&A, and restructurings. Jim Gouwar is the first port of call for hedge funds and private equity funds, regulated investment companies and other vehicles on MBS transactions, while Paul Seraganian handles inbound and outbound tax planning projects. Philip Wagman and Avrohom Gelber are noted for their respective strengths in cross-border M&A and capital markets deals. Counsel Rebecca Pereira is further recommended for her cross-border financing acumen. All named individuals are located in New York.

Regarded for its involvement in the funds space, Dechert LLP underscores its reputation with instructions for leading global asset management firms and investment funds, as well as small and mid-sized complexes. Global tax chair Joshua Milgrim heads the practice, known for advising private equity firms and their portfolio companies on a broad range of corporate transactions, with a focus on the life sciences sector. Also sought out as lead counsel on various transactions are Elizabeth Guidi and David Passey. Philadelphia-based federal tax specialist Edward Lemanowicz handles international restructurings, while in Boston, Adrienne Baker focuses on partnership taxation, as well as private and regulated investment companies, including hedge funds and private equity funds. Among other key members are investment fund experts Joseph Riley and Ari Zak, whose combined expertise encompasses digital currencies and insurance. All named individuals are based in New York unless stated otherwise.

DLA Piper LLP (US)‘s wide-ranging transactional capabilities span M&A, private equity, SPACs, restructurings, fund formations, capital markets, and financings. Recently, the team has been active in a number of emerging industries, including crypto, insurance, media, sports and entertainment. Silicon Valley-based practice head Stacy Paz is known for handling a significant number of the firm’s M&A mandates, while Gerald Rokoff  is dedicated to the tax structuring of asset management and financial product transactions. Chicago-based Tom Geraghty, who advises fund sponsors and investment advisors, is an established authority on investments in digital currencies. Frank Mugabi shifts his focus between international tax planning and transactional tax, with a particular focus on the oil and gas sector. Other recommended individuals include Drew Young and Boston-based associate Kurtis Weaver. All named lawyers are based in New York unless noted otherwise.

Regarded for its tax advice on bulge-bracket M&A and capital markets transactions, Freshfields Bruckhaus Deringer LLP underscores its reputation with a stream of instructions for corporations, investment funds and other financial institutions, including several global technology leaders. Washington DC-based practice head Claude Stansbury is a regular port of call for large multinationals and private equity funds on acquisitions, financings, and restructurings; his cross-border experience includes structuring joint ventures and operating arrangements in developing economies. Joseph Soltis, who joined from Cadwalader, Wickersham & Taft LLP in June 2022, works across a number of industries and focus areas, including bankruptcy reorganizations, securities issuances, and real estate matters. Also recommended for his transactional expertise is Robert Scarborough, whose far-reaching skillset spans financial instruments and derivatives. All named individuals are based in New York unless stated otherwise.

Goodwin maintains a strong reputation in the life sciences arena, with the tax team assisting both start-ups and mature public companies with structuring equity, acquisition, and divestiture transactions. Real estate is another area of expertise; practice head Neal Sandford focuses on the organization and operation of REITs, where Karen Turk is also an expert, while Edward Glazer anchors the firm’s real estate capital markets offering. Howard Cubell and chair of the firm’s New York office Janet Andolina are essential contacts for private equity sponsors. Also based in New York are Romina Weiss and William Weiss, both of whom have broad experience in corporate and partnership tax matters, and George Davis. Other recommended individuals include Daniel Karelitz and the San Francisco-based Kelsey LeMaster. All named lawyers are located in Boston unless noted otherwise.

Jones Day handles a mixture of transactions, financings and restructurings, working on complex M&A, spin-offs and securitizations, as well as investment partnerships and issues related to tax-exempt organizations, sovereign wealth funds and other foreign investors. The practice is led by Joseph Goldman and New York-based Edward Kennedy, who together anchor the firm’s post-merger integration and IP licensing offering; it is particularly renowned for its international tax planning advice in the life sciences sector. Elsewhere, Boston head Colleen Laduzinski leads the group’s bankruptcy and financing work alongside New York-based Richard Nugent, representing both debtors and creditors in Chapter 11 proceedings, debt workouts and restructurings. Andrew Eisenberg and Christopher Hanfling concentrate on M&A taxation, while Dallas-based Kelly Rubin is noted for her expertise in financial products. Promoted to partner in January 2023, Benjamin Jacobs is also recommended from the New York office. All named individuals are based in Washington DC unless noted otherwise.

Morrison Foerster is routinely engaged by leading global companies and emerging start-ups, as well as financial and strategic institutional investors. Practice head Anthony Carbone is well-versed in all manner of tax issues, ranging from M&A, reorganizations, fund formations, and leveraged buyouts. In San Francisco, Bernie Pistillo primarily handles transactions with a strong cross-border element. San Diego-based Shane Shelley‘s far-reaching skillset spans REITs, renewable energy, and financial products. Also experienced in REITs is Jay Blaivas, whose expertise further covers the tax aspects of real estate-related funds, joint ventures, and opportunity zone funds. Other recommended individuals include federal tax specialist Dave Sturgeon, and Brian Radigan, who joined from an in-house position in September 2022. Maureen Linch has left the practice, and Babak Nikravesh left to join Greenberg Traurig LLP in September 2023. All named lawyers are based in New York unless noted otherwise.

Complemented by its global footprint, Norton Rose Fulbright is renowned for advising on large, cross-border transactions, including M&A and securities offerings. Practice co-head William Cavanagh specializes in corporate, partnership, and international tax matters, while fellow co-head Robert Morris anchors the firm’s tax controversy offering from the Houston office. Also based in Texas are Bill Bowers, who focuses his practice on partnerships and REITs with a profound knowledge of Up C structures, and Stephen Kuntz, whose experience further spans SALT matters. Asset and wealth management head Michael Flamenbaum is recognized for his capabilities in private equity and hedge fund formations, while David Burton is sought out for his expertise in renewable energy fund structuring and traditional energy transactions. All named individuals are based in New York unless stated otherwise.

Vinson & Elkins LLP has a strong reputation in renewable and conventional energy taxation; the team acts for a steady stream of upstream, midstream and downstream companies, as well as drillers, service companies and energy-focused private equity funds. Clients also turn to the firm for its expertise in MLP transactions, where practice co-head Ryan Carney is an essential contact; fellow co-head David Peck frequently handles domestic and offshore fund formations. Elsewhere, de-SPAC transactions and REITs are other significant drivers of work. Working out of the Washington DC office, Chris Mangin is an REIT expert, while Gary Huffman focuses on partnerships, financial products, and natural resources. In New York, Ron Nardini advises on investment funds, with a particular focus on those involving credit, healthcare, and entertainment. Federal income tax specialist John Lynch is also recommended. All named individuals are based in Texas unless noted otherwise.

While regarded for its expertise in tax planning mandates, Baker Botts L.L.P. is also frequently engaged on large M&A and capital markets transactions, including project investments, joint ventures, spin-offs, restructurings, and debt and equity financings. In Dallas, practice co-head Stephen Marcus’ experience extends to all facets of federal income taxation, with a focus on private equity, MLPs, REITs, and qualified opportunity zones. Marcus has a notable reputation in the real estate and energy sectors, where fellow co-head Derek Green is also recommended for his tax planning and structuring expertise. Energy capital markets tax head Michael Bresson concentrates on renewable energy transactions and publicly traded partnerships, while Washington DC-based Tamar Stanley is noted for her involvement in corporate endeavors and financings. Other key individuals include Jon Lobb and recent arrival Elias Hinckley, who joined the DC office from K&L Gates in September 2022. All named lawyers are based in Houston unless noted otherwise.

Noted for its representation of multinational corporations in large transactions, Holland & Knight LLP also frequently advises high-net-worth individuals, family offices, entrepreneurs, foundations and other private clients in domestic and cross-border tax matters, working closely with the firm’s private wealth services group. Florida-based William Sherman‘s wide-ranging expertise spans a number of areas, including healthcare, real estate, transportation, and telecommunications. Sherman co-heads the practice with Dallas-based Todd Keator and Philadelphia-based John Martini. Also in Dallas is Mark Melton, who concentrates on investment fund formations, while Houston-based Roger Aksamit focuses on energy-related transactional tax matters. Washington DC-based Joshua Odintz is also recommended for his involvement in tax policy mandates.

Hunton Andrews Kurth LLP maintains a solid presence in the renewable energy space, handling a significant volume of transactional tax matters due in large part to the specialization of Houston-based co-head Robert McNamara. The team is also noted for handling tax-driven entities such as MLPs and REITs, as well as structured finance and securitization matters, an area in which fellow co-head Cecelia Philipps Horner is an essential contact from the Richmond office. Also in Richmond, Kendal Sibley concentrates on public and private REITs and private investment funds. Other recommended individuals include Leslie Okinaka in New York and Houston-based partners Thomas Ford and Allison Mantor. Dallas-based William Freeman joined the firm in October 2022, bolstering the firm’s energy-related tax work.

Noted for its representation of leading private equity funds, Linklaters LLP‘s broad tax expertise covers funds, capital raising transactions, asset acquisition and disposition deals, and financing arrangements. M&A, capital markets, and internal restructurings are also core workflows for the group. Washington DC-based David Brockway is at the forefront of the firm’s tax planning offering, placing particular emphasis on matters with a cross-border element, while Max Levine in New York has experience in the taxation of partnerships, REITs, domestic and offshore companies, sovereign wealth funds, and tax-exempt investors. Notable arrivals include New York-based tech expert Gabriel Grossman from Goodwin, and Omer Harel from Davis Polk & Wardwell LLP in August 2022, who focuses on the European and Asian markets from the London office.

Miller & Chevalier Chartered‘s federal tax practice in Washington DC possesses broad technical experience, spanning business transactions, reorganizations, tax accounting, financial products, and transfer pricing. Practice head Layla Asali handles international M&A and financings, with a particular focus on those concerning intellectual property. Rocco Femia is also noted for his cross-border acumen, representing large corporate clients in tax policy and transfer pricing mandates, an area in which Loren Ponds further excels. While Marc Gerson is sought out by clients in proceedings before Congress, the Treasury and the IRS, Stephen Gertzman represents federal agencies on matters of tax accounting. Corporate tax planning expert David Zimmerman and tax controversy specialist Alexander Zakupowsky are also names to note.

Schulte Roth & Zabel LLP‘s strong reputation in private investment fund matters ensures that the firm is frequently engaged by leading hedge funds, private equity firms, and alternative asset managers. M&A, blockchain technology and digital assets, shareholder activism, and real estate are areas of particular expertise for the New York-based team. Practice co-head Alan Waldenberg specializes in investment funds, an area where David Wermuth is also instructed, while fellow co-head Shlomo Twerski handles hedge fund and management company structures. Also recommended are Philippe Benedict, who advises on transactions involving sales or spin-offs, securitizations and funds, and Elie Zolty, whose expertise further spans partnerships and REITs.

Drawing on its close collaboration with the firm’s corporate, financial, real estate, and asset management groups, Willkie Farr & Gallagher LLP‘s sizeable tax practice handles all manner of domestic and international transactions. With Christopher Peters leading the practice, a seasoned advisor to private equity funds and insurance companies, the team is well-placed to tackle mergers, acquisitions, spin-offs, joint ventures, and capital markets deals – where Arthur Lynch is also an essential contact. Vadim Mahmoudov‘s expertise further spans bankruptcies and debt workouts, while Guy Inbar is experienced in the formation of REITs. Among other recommended individuals are Russell Pinilis,  Isaac Silverstein, and the Houston-based Robert Jacobson.

Certified public accountant William Caporizzo co-heads the tax practice at WilmerHale, which counsels public and private companies on the tax implications of acquisitions, dispositions, and international restructurings. The team advises a strong mix of emerging and established entities, particularly those in the life sciences and tech sectors, as well as tax-exempt organizations, such as universities, museums, private foundations and charities. Julie Hogan Rodgers‘ sector-specific expertise further spans financial services, energy, and manufacturing. Matthew Schnall‘s wide-ranging knowledge encompasses partnership taxation and SALT issues, while Palo Alto-based Fred Adam handles fund formations, investment transactions, and financings. Clients also highly praise counsel Meghan Walsh. All named individuals are based in Boston unless noted otherwise.

With New York-based partners Patrick Fenn and Stuart Leblang at the helm, Akin has an established reputation in financial products matters, especially in the hedge and private equity fund space. The group in New York, which also includes Joshua Williams and Olivier De Moor, provides further advice on M&A and capital markets deals, international restructurings, and financings. Elsewhere, Houston-based Alison Chen anchors the firm’s MLP offering, with a particular focus on the energy sector – where seasoned corporate tax lawyer Julia Pashin is a key name, working from Dallas.

Arnold & Porter advises on federal, state, local, and international taxation concerns for a diverse roster of businesses, individuals, foundations, and governments. New York-based co-head Laurie Abramowitz, who is also a member of the firm’s life sciences and financial services groups, handles the tax aspects of M&A for private equity funds and public companies, in addition to her financing and restructuring expertise. Fellow co-head James Joseph focuses his practice on tax-exempt organizations, working with a mix of public charities, private foundations, international NGOs, and trade associations on various business ventures – an area in which Bridget Weiss further excels. Other recommended individuals include the REIT-focused Joseph Howe and estate planning expert Thomas Richardson. All named lawyers are based in Washington DC unless noted otherwise.

Drawing on its broad national presence, Bracewell LLP continues to field a team with highly specialized tax knowledge pertaining to transactions and advisory issues in the energy sector. In New York, tax chair Elizabeth McGinley advises major public corporations and funds on carbon capture projects, such as federal tax credit matters, while Houston-based managing partner Gregory Bopp‘s MLP expertise attracts upstream and midstream companies in North America, as well as investment banks. Also in Houston, Todd Greenwalt and Brian Teaff specialize in tax-exempt financings, whereas Austin-based Victoria Ozimek concentrates on state and local government financings, including single and multifamily housing, school, and airport ventures. Another recommended individual is New York-based Steven Lorch, whose recent work involves energy storage, carbon sequestration, and biomass projects.

Choate, Hall & Stewart‘s Boston-based tax practice specializes in complex middle-market transactions, with a focus on advising leading private equity funds, venture capital funds, and their portfolio companies. M&A involving both strategic and financial buyers, international tax planning, and investment fund formations are all core workflows for the group. Practice head Louis Marett is a key point of contact for the firm’s extensive private equity fund clientele, while Judith Fiorini‘s expertise further spans matters involving partnerships, foreign tax credits, and cryptocurrencies. Olivier Léger advises private equity fund sponsors at all stages of their operations, with a dual focus on fund formations and portfolio company acquisitions and divestitures.

Curtis, Mallet-Prevost, Colt & Mosle LLP is well-regarded for its record in both middle-market and billion-dollar transactions, with work spanning M&A, joint ventures, restructurings, fund formations and investments, and financings. Practice co-head Marco Blanco, who splits his time between New York, Paris and Geneva, represents a diverse international clientele comprising investment fund managers, sovereign wealth funds, and family offices. Fellow co-head Klas Holm advises both corporations and partnerships on big-ticket transactions. Olga Beloded is highly recommended for her capabilities in the oil and gas space. All named individuals are based in New York unless stated otherwise.

Hughes Hubbard & Reed LLP‘s New York-based tax group continues to handle a significant volume of transactions in the area of equipment and aviation finance, where Alan Kravitz has deep experience advising various underwriters, issuers and lenders. Practice head Andrew Braiterman focuses on domestic and international M&A, equipment leasing, financial products, and hedge and private equity funds. Spencer Harrison is the main point of contact for the firm’s not-for-profit clientele, while Charles Wachsstock handles tax issues arising from employment and separation agreements, as well as compensation programs – where counsel Erin DeCecchis further excels.

As a result of its expertise in partnership taxation, Morris, Manning & Martin, LLP provides effective tax planning for complex corporate alliances and investment funds. Limited liability companies, S corporations and other flow-through entities are also core areas of strength for the group. Practice head Aresh Homayoun concentrates on federal income tax issues, with a particular focus on REITs, while Matt Wochok‘s practice covers capital markets offerings and financial products, in addition to his core transactional expertise. Atlanta-based Anthony Boggs is also recommended for his cross-border transactional acumen. All named individuals are based in Washington DC unless noted otherwise.

Drawing on its expansive national presence, Pillsbury Winthrop Shaw Pittman LLP regularly advises on the full range of transactional tax matters. San Francisco-based Julie Divola handles domestic and cross-border M&A, with a particular focus on the technology sector, while in Los Angeles, Jorge Medina anchors the firm’s tax equity and credit finance offering. Also in Los Angeles, Brett Willis is highly experienced in the area of private equity. On the East Coast, private wealth co-head Michael Kosnitzky advises high-net-worth individuals, families, and privately held businesses from Miami. Counsel and cryptocurrency expert Joshua Becker, splits his time between New York and Miami.

BakerHostetler‘s nationwide practice works on the full-scope of tax-based mandates. Practice head and managing partner of the firm’s Washington DC office Jeffrey Paravano navigates complex tax issues relating to acquisitions, dispositions, restructurings and tax planning. In Cleveland, Michelle Hervey advises on the full scope of federal tax issues, while Alexander Szilvas focuses on tax credit finance matters for real estate projects, an area in which Nathan Ware is also an expert. John Lehrer is a regular port of call for clients operating in the media and hospitality sectors. Other recommended individuals include Alexander Reid and Matthew Elkin. All named lawyers are based in DC unless noted otherwise.

Caplin & Drysdale, Chartered is highly experienced in corporate and partnership taxation, executive compensation, and financial products. The group is also noted for its private client offering, advising individuals and families on domestic and cross-border tax and estate planning issues, an area in which practice co-head Beth Kaufman, Anne O’Brien, and Megan Wernke are essential contacts. In New York, fellow co-head Jonathan Brenner steers a number of deals for hedge funds and high-net-worth individuals. Elizabeth Stevens‘ broad expertise encompasses partnerships, limited liability companies, and S corporations. All named individuals are based in Washington DC unless stated otherwise.

Drawing on its sizeable national reach, Dentons‘ practice encompasses corporate taxation, partnerships, real estate, tax credits, and restructurings. Kansas City-based Bruce Davison is experienced in M&A and private equity financings, while in St Louis, Nick Kappas specializes in federal tax credit transactions and tax-exempt bond financing at the state and local level. Salt Lake City-based Mark Astling focuses on the tax considerations for limited liability companies. Other recommended individuals include Louisville-based Ross Cohen and Kansas City-based Kelli Wikoff. Former co-head Ron Aulbach left the firm in January 2023.

Greenberg Traurig LLP is recommended for its capabilities in domestic and international M&A, capital markets and financial products, real estate investments, and SALT planning. Tampa-based James Lang handles a significant volume of tax-related matters; his practice encompasses tax incentive programs, qualified opportunity zones and related financings, tax credits, and state and federal incentive programs. Babak Nikravesh joined the firm's Silicon Valley office in September 2023 coming from Morrison Foerster.

K&L Gates‘ corporate tax practice works with a broad range of clients, including both Fortune 500 companies and start-ups, as well as individuals and tax-exempt entities. New York-based co-head Adam Tejeda is a key port of call for private equity, credit and real estate funds across the full gamut of tax matters, while in Charlotte, fellow co-head Jared Mobley advises on the tax and business aspects of limited liability companies, S corporations, and other flow-through entities, in addition to his estate planning expertise. Dallas-based Sam Megally is noted for his specialization in SALT matters across the technology, aviation, and healthcare sectors.

Under the leadership of transactional tax chair Saul Rudo, Katten is well-placed to handle the tax aspects of M&A, private equity and venture capital transactions, management compensation arrangements, and fund formations. Rudo is further experienced in the establishment and operation of family offices. Federal income tax expert Valentina Famparska often works in close collaboration with the firm’s healthcare, sports, financial services, and trusts and estates groups on various tax matters. All named individuals are based in Chicago.

In addition to its formidable reputation in real estate capital markets and M&A, Seyfarth Shaw LLP is noted for its involvement in the tax-exempt organization space, having advised domestic hospitals, universities, and other charitable entities. Chicago-based co-head and corporate department chair Steven Meier specializes in alternative investment programs, including Qualified Opportunity Funds and other similar exchanges, while fellow co-head John Napoli focuses on real estate fund formations, such as REITs and UPREITs. Rotem Bar-Kokhva's transactional acumen attracts a number of private equity funds and hedge funds. All named individuals are based in New York unless stated otherwise.

Brown Rudnick LLP has a strong reputation in restructurings, debt workouts, and bankruptcy reorganizations, with recent highlights including a series of high-stakes Chapter 11 cases. With Nicole Bouchard at the helm, the firm’s capabilities extend to domestic and international corporate transactions, many of which involve private equity funds, hedge funds, and other ownership structures. In addition to his transactional and restructuring acumen, Vincent Guglielmotti specializes in executive compensation, an area in which Boston-based Barbara Klepper is also an expert. Barbara Kelly is also recommended for her deep experience in bankruptcies and restructurings. Boston-based Rodney Bedow joined the practice from Burns & Levinson, LLP in October 2022. All named individuals are based in New York unless stated otherwise.

Leveraging its sizeable presence in the Gulf South region, Jones Walker LLP is routinely sought after for its expertise in state and local taxation, particularly across the energy, manufacturing, healthcare, transportation, and retail sectors – areas in which Jesse Adams is a specialist. Elsewhere, New York-based Alysse McLoughlin focuses her SALT planning on issues facing financial services companies. Kelly Rushin Lewis anchors the firm’s tax credit finance offering from Birmingham, and Jonathan Katz specializes in historic rehabilitation tax credit and opportunity zone programs. William Backstrom‘s extensive experience spans the full range of entities with Louisiana-based operations. Andre Burvant is also recommended. All named individuals are based in New Orleans unless stated otherwise.

Neal, Gerber & Eisenberg LLP‘s Chicago-based practice is most active in matters pertaining to domestic and international tax and business planning, SALT, and unclaimed property compliance. Practice head and certified accountant Jeffrey Shamberg‘s wide-ranging national clientele comprises REITs, hedge funds, start-ups, partnerships and LLCs, public and private corporations, and high-net-worth individuals. John Biek is highly experienced in the emerging field of unclaimed property. Eric McLimore works with a number of for-profit and tax-exempt clients. Former co-head Scott Bakal left the firm in March 2022.