A formidable roster of blue-chip entities turn to Cravath, Swaine & Moore LLP for its capabilities in domestic and multinational tax structuring, spanning mergers, spin-offs, joint ventures, SPACs and private equity fund formations at the highest echelons of the market. The practice is led by the ‘brilliant’ Lauren Angelilli , whose recent highlights include multi-billion dollar acquisitions in the healthcare and life sciences arenas. Stephen Gordon is noted for his expertise in corporate finance and joint ventures, while Leonard Teti’s broad skillset encompasses both transactions and IRS audits. Ronald Creamer, who joined from Sullivan & Cromwell LLP in September 2021, is recognized especially for his cross-border acumen. Newly promoted partners Andrew Davis and Arvind Ravichandran are noted for their strengths in M&A tax and private equity investments, respectively. Kara Mungovan  has left the practice, while Andrew Needham and Michael Schler have retired. All named lawyers are based in New York.

Debevoise & Plimpton LLP is well regarded by a diverse blue-chip clientele for its significant capabilities in a range of corporate and commercial tax matters, ranging from fund formations to bankruptcy proceedings and public and private financings. Recent highlights for the team include major, multinational acquisitions for market-leading players in the media and industrial sectors. The practice is jointly led by Peter Furci , a specialist in private investment funds, and Peter Schuur , who concentrates on corporate transactions in the insurance sector – where Daniel Priest is also a key contact. Gary Friedman is noted for his fluency in multi-jurisdictional M&A and financings, while the ‘practical and commercial‘ Michael Bolotin is a regular port of call for REIT formation, real estate joint ventures, and equipment finance matters. Erin Cleary handles both US and international private equity fund formations. All named lawyers are based in New York.

The internationally renowned team at Kirkland & Ellis LLP works with a broad spectrum of industry leaders on the full gamut of tax matters. The team is especially known for its prolific Chapter 11 restructuring capabilities, as well as its involvement in numerous big-ticket M&A transactions and investment fund formations. The practice is jointly headed up by Chicago-based Todd Maynes, a debt restructuring and tax litigation specialist, and New York-based Dean Shulman, a highly experienced advisor in all manner of transaction structuring mandates. Also in New York, Sara Zablotney is recognized for her capabilities in big-ticket transactions, with recent highlights including a series of high-value acquisitions for some of the country’s leading private equity firms. Gregory Gallagher and Mike Carew are noted for their respective strengths in domestic and cross-border deal structuring, while New York-based David Grenker focuses on restructurings, and public and private debt issuances. The Chicago-based William Levy possesses decades of experience in real estate transactions, restructurings and corporate reorganizations. In recent months, the firm has been on a significant hiring streak, with notable recent additions including the REIT-focused Mark Schwed from Weil, Gotshal & Manges LLP in April 2021 and the renewable energy tax specialist Sophia Han from Orrick, Herrington & Sutcliffe in May 2021. All named lawyers are based in Chicago unless noted otherwise.

Widely regarded for its formidable transactional tax focus, Latham & Watkins LLP underscores its reputation with steady stream of big-ticket instructions for some of the largest corporates and financial institutions on the planet. The team routinely works on multi-billion dollar transactions, IPOs, and restructuring proceedings for high-profile clients from the worlds of tech, consumer goods, aviation, and life sciences. Chicago-based transactional tax chair Joseph M. Kronsnoble handles the full spectrum of tax matters, and is particularly renowned for his expertise in bankruptcy reorganizations and debt restructurings. New York-based global tax chair Jiyeon Lee-Lim is most active in matters pertaining to financial products, capital markets transactions, securitization transactions, and cross-border tax planning, with recent highlights including the NASDAQ listing of cryptocurrency platform Coinbase Global Inc. Also in New York, Lisa Watts regularly works with  private equity firms, publicly-traded companies, and REITs on a host of corporate and partnership taxation issues. On the west coast, San Francisco-based Grace Lee is a key contact for US federal income tax matters, while the Los Angeles-based Samuel Weiner is regularly sought out for his deep expertise in loss preservation and cancellation of debt. San Francisco-based Kirt Switzer is recommended for his expertise in bankruptcy and insolvency restructurings, while Pardis Zomordi – who splits her time between LA and Century City – regularly advises REITs on a broad spectrum of transactional matters. The DC-based Andrea Ramezan-Jackson is also recommended.

Working collaboratively across multiple offices, Mayer Brown is well versed in the full gamut of high-value tax matters, working with an array of well-known clients from the worlds of telecoms, consumer goods, industrial commodities, shipping, financial services, and investment banking. The team is particularly regarded for its capabilities in securitization and structured finance, while in recent months renewables, fund work, and real estate investments have all proven to be vibrant work streams. Chicago-based James Barry works with both high-net-worth individuals and US corporations on domestic and international tax planning matters, while New York-based Jason Bazar ‘s broad expertise encompasses both financings and business combinations. Mark Leeds is a capital markets expert with key experience in over-the-counter derivative transactions and swaps, while Lucas Giardelli focuses on international tax planning for a diverse cross-section of multinationals. Palo Alto-based Remmelt Reigersman assists various issuers and institutional investors in financing transactions and regarding structured products. New arrivals in Summer 2021 include global tax energy co-chair Greg Matlock, who has joined the Houston office from EY, and Amanda Rosenberg, a renewable energy investment specialist who joined the Los Angeles office from Norton Rose Fulbright. All named lawyers are based in New York unless noted otherwise.

Highly rated by clients for their broad capabilities, the ‘indispensable' team at McDermott Will & Emery LLP assists a myriad of clue-chip corporates on high-value transactions and tax planning mandates. Jointly led by Jane Wells May  and Washington DC-based Tim Shuman, the team is also noted for its robust restructuring practice, most recently working with major Fortune 500 companies in online retail and consumer goods. Wells May specializes in state and local tax matters, while Shuman is especially well versed in domestic and cross-border deals, restructurings and liquidations. Damon Lyon is noted for his knowledge of multi-jurisdictional business structures, while the DC-based Caroline Ngo ‘s broad practice encompasses tax-efficient structuring and the application of bilateral income tax treaties. Lowell Yoder handles cross-border transactions for a range of clients from the worlds of tech, pharmaceuticals, e-commerce, and financial services. New York-based John Lutz specializes in structured finance, derivatives, and hedge funds. Meaghan Wolfe, who joined from Baker McKenzie LLP in July 2021, focuses on US federal income tax issues for numerous MNCs. All named lawyers are based in Chicago unless stated otherwise.

Paul, Weiss, Rifkind, Wharton & Garrison LLP‘s eminent tax practice advises on both major transactions and restructurings, working on big-ticket M&A, multi-jurisdictional spin-offs, and take-privates for MNCs and financial institutions alike. Brad Okun is a regular port of call for the firm’s investment management clientele, routinely advising on multi-billion dollar acquisitions with targets operating across multiple sectors. Scott M. Sontag is a highly experienced advisor to public companies and private equity funds, most notably in REIT-related transactions. Jeffrey Samuels‘ renowned public company tax practice sees him advising on some of the most consequential deals in the market place, with recent highlights including twelve-figure transactions in the media sector. In addition to his active M&A tax practice, Robert Holo anchors the group’s bankruptcy offering, working with a number of creditor groups on Chapter 11 and restructuring proceedings. David W. Mayo ‘s most recent instructions include a number of high-value private equity transactions, while Lindsay Parks is a trusted advisor to the firm’s investment management and REIT clientele. Cross-border specialist Brian Krause joined the team from Skadden, Arps, Slate, Meagher & Flom LLP in April 2021.

Simpson Thacher & Bartlett LLP is consistently sought out by a myriad of household name corporates, private equity houses, and banks for its capabilities in major corporate transactions and financings. The team is especially renowned for its fund formation practice, handling many of the largest fundraisings in recent years for some of the biggest names in the space. Jointly spearheading the practice from New York are Nancy Mehlman, a seasoned corporate tax lawyer with significant experience acting for private equity houses, and Marcy Geller, whose broad practice encompasses M&A, REITs, and corporate restructurings. Jonathan Goldstein specializes in private investment fund formations and financial institution tax advisory, while Russell Light‘s recent highlights include big-ticket SPACs and investments in the healthcare and technology sectors. Andrew Purcell handles multi-billion dollar spin-offs for some of the largest global players in the tech sector, while Washington DC-based Benjamin Rippeon, who joined from Gibson, Dunn & Crutcher LLP in March 2021, is noted for his fluency in REIT and sovereign wealth fund matters. Clients praise Sophie Staples for her ‘attentive, focused, and knowledgeable’ approach to a broad spectrum of transactions, including joint ventures and securities offerings. All named lawyers are based in New York unless stated otherwise.

Widely praised by its high-profile clientele, the ‘brilliant and incredibly creative’ Weil, Gotshal & Manges LLP draws on its close interdisciplinary ties with the firm’s private funds group, advising on numerous capital raisings for established market players and up-and-comers alike. Led by the highly experienced federal income tax specialist Joseph Pari, who splits his time between the firm’s New York and Washington DC offices, the team regularly handles multi-billion dollar corporate and capital markets transactions, and bankruptcies for some of the biggest entities in the world. Stuart Goldring is widely recognized as one of the preeminent advisors for financially troubled companies, working with debtors, creditors, and investors on the full range of proceedings. Chayim Neubort assists various MNCs active in a range of sectors with internal tax planning and reorganization matters, while Noah Beck works chiefly with private equity sponsors and their portfolio companies on transactional tax issues. DC-based Graham Magill‘s federal income tax practice encompasses both high-value deals and restructurings, with recent highlights including major acquisitions in the pharmaceutical sector. Prominent recent hires include private investment fund expert Andrew Morris, who joined from Linklaters LLP in November 2021. Stanley Ramsay and Mark Schwed  have left the practice. All named lawyers are based in New York unless noted otherwise.

While especially regarded for its expertise in oil and gas M&A and MLP energy deal structuring, the team at Gibson, Dunn & Crutcher LLP is also frequently engaged on private equity transactions, fund formations, and capital markets work by a number of well-known corporations and financial institutions. Practice head Eric Sloan, who works between the firm’s New York and Washington DC offices, specializes in the use of partnerships and limited liability companies in a broad spectrum of transactions, including Up-C IPOs. In California, Dora Arash advises both corporations and partnerships on big-ticket transactions, tax-free reorganizations, and debt offerings. Edward Wei‘s wide-ranging practice encompasses public company spin-offs, split-offs, and Reverse Morris Trusts for clients in the consumer goods, media, and pharma sectors. All named lawyers are based in New York unless stated otherwise.

Fielding a sizeable team with broad national coverage, Morgan, Lewis & Bockius LLP is highly rated for its energy sector credentials and global capital formation practice, advising on major deals and investments for a number of the world’s leading sovereign wealth funds. Partnership taxation, REITs, and private equity fund structuring issues are also core workflows for the group. In Boston, co-practice head Daniel Nelson regularly works with global institutional investors on various inbound real estate and infrastructure investments, an area in which Meghan McCarthy is also an essential contact. Washington DC-based Peter Daub and Scott Farmer are recommended for their deep knowledge of tax considerations for US-based multinationals, while Kathryn Hambrick works with sponsors and global investors on cross-border investments in the Americas. Philadelphia-based Paul Gordon is noted for his niche expertise in energy project financings and life science technology transfer transactions.

Paul Hastings LLP maintains a robust nationwide presence, working with a diverse roster of corporations, banks, and financial services companies on high-value transactional and advisory mandates. New York-based practice head Joseph Opich is well-versed in all manner of tax issues, ranging from securitizations to fund formations. David Makso is especially experienced in leveraged finance, securities and capital markets, with recent highlights including complex REIT structure investments for real estate investment partnerships. Orange County-based Douglas Schaaf specializes in the issuance of financial instruments, while Palo Alto office head Thomas Wisialowski  is highly experienced in the structuring of corporate venture capital and real estate transactions. Greg Nelson ‘s Houston-based practice revolves around master limited partnerships and tax-efficient transaction structuring in the energy sector. In Chicago, Ziemowit Smulkowski focuses on the taxation of private equity-backed investments and M&A for privately held companies. California and New York-qualified Lucas Rachuba joined the San Francisco office from Ernst & Young LLP in early 2021.

Proskauer Rose LLP is highly regarded for its capabilities in fund formation tax structuring, routinely advising on complex, high-value ventures for a myriad of blue-chip entities. Practice head Ira Bogner leads the team on a host of big-ticket acquisitions, divestitures, and investments for clients from the worlds of media, healthcare, logistics, private equity, banking, and financial services. David Miller is recommended for his diverse sector focus and a far-reaching skillset that spans financial instruments and derivatives, corporate partnerships, and private foundations. In addition to her expertise in private investment funds, Amanda Nussbaum maintains a robust sports law focus, working with various teams and leagues on the full gamut of tax issues. In Boston, Arnold May and Jeremy Naylor‘s private equity-focused practice sees the pair advising institutional investors, governmental investors, and pension trusts on investments, joint ventures, and  internal organization matters. Promoted to partner in November 2021, Janicelynn Park assists clients with secondary transactions and investment partnerships across various asset classes. All named lawyers are based in New York unless noted otherwise.

Ropes & Gray LLP‘s sizeable practice handles the full range of transactional and advisory tax matters. Led by Elaine Murphy , recent highlights for the team include multi-billion dollar NASDAQ listings, acquisitions, and take-privates, as well as a steady stream of deals for clients in the healthcare and life sciences sector.  Amanda Holt focuses on real estate investment structuring, while Kendi Ozmon is routinely sought out by a number of non-profit organizations operating across a variety of industries. Pamela Glazier works with an array of private equity firms on transaction structures and financings, while New York-based Jim Brown is highly experienced in asset management and credit fund tax matters, with particular expertise in crypto and other digital currencies. All named lawyers are based in Boston unless stated otherwise.

Jointly led from New York by Michael Shulman and Larry Crouch, Shearman & Sterling LLP is highly rated for its eminent public M&A tax practice, handling a number of financings and transactions with a strong cross-border element. The team also regularly advises a number of private equity and sovereign wealth funds on both formation and investment matters. Shulman is recommended for his expertise in onshore and offshore investment funds, while Crouch – who splits his time between New York and Menlo Park – is a key contact for REIT issues. In Washington DC, Kristen Garry and Jay Singer are noted for their respective strengths in securitizations and spin-offs. Dallas-based Ryan Bray is a key port of call for emerging growth companies seeking assistance with choice-of-entity decisions, financings, and other corporate deals. Julia Pashin left the firm in early 2022.

White & Case LLP‘s New York-based practice is consistently engaged on big-ticket transactions, restructurings, and other advisory mandates for a range of blue-chip clients from the worlds of private equity, shipping, energy, pharmaceuticals, and real estate. Global tax head and IP and securities specialist Sang Ji leads the team, overseeing numerous multi-billion dollar M&A structuring and tax planning matters. David Dreier focuses on bank financing and securitization transactions, while Steven Gee is recommended for his expertise in intellectual property. In Los Angeles, Andrew Kreisberg regularly advises clients on fund formations, joint ventures, and REITs. IPO and business combination specialist Scott Fryman joined the practice from Kirkland & Ellis LLP in June 2021. All named lawyers are based in New York unless noted otherwise.

Cadwalader, Wickersham & Taft LLP is highly experienced in tax efficient M&A structuring and asset-backed securitizations, as well as a range of restructuring and reorganization mandates for numerous blue-chip clients. Clients regard Linda Swartz as the ‘gold standard‘ for transactional tax lawyers, citing her ‘meticulous planning‘ in M&A, joint ventures, financings, and derivative transactions. Gary Silverstein focuses on the tax aspects of mortgage-backed and asset-backed securities, while Mark Howe , who splits his time between the firm’s New York and DC offices, specializes in domestic and offshore investment funds. All named lawyers are based in New York unless noted otherwise.

Praised by clients for their ‘unparalleled’ expertise in the full range of tax concerns, Clifford Chance routinely advises on fund investments and formations, securitizations, and mortgage-backed securities for a host of private equity houses and other institutional investors. The team is especially active in REIT transactions, where Mike Seaton is a key driving force. Practice head David Moldenhauer is recommended for his wide-ranging financial products expertise, while the ‘outstanding‘ Philip Wagman focuses on the tax aspects of various transactions, equipment leasing, and securities offerings. Jim Gouwar anchors the team’s MBS offering, advising hedge funds, regulated investment companies, and other pooled investment vehicles on all manner of securitization structures. Counsel Rebecca Pereira specializes in transaction structuring for private equity and real estate funds. All named lawyers are based in New York.

Dechert LLP enjoys a stellar reputation in the funds space, routinely acting for many of the world’s largest asset management firms, mutual fund groups, and investment banks. Structured finance transactions and life sciences-sector M&A deals are also key workflows for the team. Global tax chair Joshua Milgrim assists numerous private equity firms and their portfolio companies with big-ticket acquisitions, divestitures, and IPOs, while Philadelphia-based Edward Lemanowicz is noted for his expertise in federal taxation and international restructuring mandates. Boston-based Adrienne M Baker‘s investment broad company-focused practice encompasses partnership taxation and hedge fund products. Joseph A. Riley and Ari M. Zak are regularly sought out by various financial services companies for assistance in high-value structuring and permanent capital issues. M&A tax specialist David Passey joined the team from Schulte Roth & Zabel LLP in November 2021. Steven E Clemens has left the practice. All named lawyers are based in New York unless noted otherwise.

Drawing on its sizeable national presence, DLA Piper LLP (US)’s transactional tax team regularly advises on consequential deals for a diverse mix of corporate entities, middle-market private equity firms, and real estate investors. Silicon Valley-based practice co-head Stacy Paz handles a significant volume of M&A transactions, SPACs, and emergent company investments for clients in tech, media, and financial services while in New York, practice co-head Gerald Rokoff is noted for his expertise in financial and insurance products, and is sought out by both asset managers and entertainment industry players for his tax advisory capabilities. Chicago-based Tom Geraghty focuses on fund sponsors and investment advisors. Boston-based associates John Wei and Kurtis Weaver are also recommended.  Afshin Beyzaee  has left the practice, while David Plewa has retired.

With a sizeable tax practice working collaboratively across multiple offices, Eversheds Sutherland advises a diverse roster of blue-chip corporates on a host of high-value transactions. Led by the Washington DC-based Robert Chase, the team routinely handles strategic tax considerations for clients in the consumer goods, telecoms, energy, retail, and financial services sectors. Brad Seltzer‘s broad tax practice is concentrated chiefly in work for Fortune 100 utility providers, including energy, natural resources, and telecoms companies. Jeffrey Friedman is recommended for his deep knowledge of state and local tax planning, while Michele Borens handles the full range of SALT issues for digital economy clients. California head Timothy Gustafson is a key contact for franchise tax matters and work in the healthcare and biotechnology sectors. In Atlanta, Reginald Clark focuses on major corporate acquisitions, restructurings, and spin-offs, while Daniel McKeithen concentrates of public and private REITs. All named lawyers are based in DC unless stated otherwise.

Goodwin is well regarded for its capabilities in life sciences representation, working with both fast-growth companies and market stalwarts on acquisitions, sales, and equity structuring matters. Private investment fund formations are also a core competency for the team. Practice chair Neal Sandford advises on the full scope of REIT work, while the highly experienced Howard Cubell focuses on the recapitalizing of portfolio assets by private equity sponsors. Edward Glazer leverages his expertise in real estate capital markets, handling securitization and collective investment vehicle structuring. Karen Turk focuses on REITs, while San Francisco-based Kelsey LeMaster is recommended for experience with private equity and venture capital funds. All named lawyers are based in Boston unless stated otherwise.

With multiple offices on both coasts, Hogan Lovells US LLP handles a myriad of big-ticket transactions and advisory mandates for a formidable roster of blue-chip entities from the worlds of tech, pharmaceuticals, consumer goods, financial services, and sovereign wealth funds. The team is highly rated by clients for its capabilities in REIT transactions, where Cristina Arumi and Prentiss Feagles routinely structure various complex investments – often with a significant cross-border element. Practice head Siobhan Rausch focuses her practice on tax-exempt organizations, working with a mix of private foundations, impact investors, and research institutions. Jasper Howard handles the full spectrum of transactions, including tax-free spin-offs and restructurings, while Scott Lilienthal is recommended for public finance matters. In San Francisco, Josh Scala regularly advises on joint ventures and  partnerships for real estate investors and private equity firms. All named lawyers are based in Washington DC unless noted otherwise.

Jones Day handles a host of transactions, financings, and restructurings for clients in healthcare, rail, steel, and asset management. Washington DC-based co-head Joseph Goldman is highly experienced in financial transactions, variously advising on post-acquisition integrations, restructurings and IP licensing issues. Fellow co-head Edward Kennedy works with both US-based MNCs and hedge funds on business combinations and investment structuring matters. Andrew Eisenberg specializes in M&A taxation, while Richard Nugent and Colleen Laduzinski, based in New York and Boston respectively, represent both creditors and debtors in debt workouts and Chapter 11 proceedings. Dallas-based Kelly Rubin is also noted. All named lawyers are based in New York unless stated otherwise.

Led by seasoned tax chair Anthony Carbone, Morrison Foerster is frequently sought out by a diverse range of high-profile clients operating in technology, healthcare, banking, real estate, private equity, and financial services. The team is also noted for its sovereign investor acumen, where Babak Nikravesh - who joined the practice in July 2021 from Hogan Lovells US LLP - works with wealth funds, public sector pension plans, and central banks on transactional and advisory mandates. Jay Blavias is a cornerstone of the firm’s real estate-related funds, advising on all manner of REIT and UPREIT tax considerations. On the West Coast, San Diego-based Shane Shelley maintains a broad focus encompassing REITs, renewable energy, and financial products, while San Francisco-based Maureen Linch assists start-up companies with debt and equity financing issues. All named lawyers are based in New York unless noted otherwise.

With major offices in New York and Texas, Norton Rose Fulbright US LLP handles a spectrum of transactional and restructuring mandates. The tax group is especially well regarded by clients in the energy and infrastructure sectors, where David Burton  works closely with the firm’s prominent projects practice on a host of tax matters. Practice co-head William Cavanagh ‘s broad practice also encompasses cross-border M&A and financing transactions, while David Burton is noted for his niche expertise in renewable energy fund structuring. Asset management co-head Michael P Flamenbaum is a seasoned advisor regarding hedge fund formations, and routinely represents both issuers and underwriters in debt and equity offerings. In Texas, Houston-based practice co-head Robert Morris is chiefly known for his tax controversy acumen, while the Dallas-based Bill Bowers specializes in partnerships, REITs and Up C structures. All named lawyers are based in New York unless noted otherwise.  

Leveraging both its bicoastal presence and depth of expertise within California, O’Melveny & Myers LLP handles a diverse cross-section of work for an equally varied clientele. Led from Newport by executive compensation and benefits specialist Jeffrey Walbridge , the team is routinely engaged by blue-chip entities from the worlds of tech, consumer goods, retail, and financial services. In the Century City office, Robert Blashek is equally fluent in middle-market private equity and entertainment matters, advising some of the biggest names in the industry on acquisitions, financings, and restructurings. The Los Angeles-based Luc Moritz is highly regarded for his capabilities in cross-border investments and financings, especially those related to inbound investments from Asia. Silicon Valley-based Robert Fisher works with public and private tech companies at every stage, ranging from venture capital financings to big-ticket cross-border deals. In New York, Alexander Roberts works with a broad spectrum of clients on structuring and financing matters in the energy sector, including wind, solar, and other clean energy projects and assets. Also in New York, Alexander Anderson is a key port of call for various banks, investment funds, and high-profile corporations, while Arthur Hazlitt is recommended for his capabilities in energy transaction tax structuring.

Orrick, Herrington & Sutcliffe‘s full-service tax practice maintains an especially robust presence in the renewable energy space, handling a host of transactional structuring mandates for a diverse roster of green power suppliers. The team is also noted for its capabilities as an advisor to various tech and financial services entities, working on corporate transactions, securitizations, and infrastructure financing deals. New York-based John Narducci and San Francisco-based Wolfram Pohl routinely handle the tax aspects of energy sector transactions and project financings. Also on the West Coast, Eric Wall is noted for his expertise in executive compensation, REITs, and pass-through entity taxation. The Washington DC-based Scott Cockerham, who joined from Kirkland & Ellis LLP in June 2021, works with multiple clean energy companies on acquisitions, divestitures, and financings. 

Based across multiple offices on the East Coast and throughout Texas, Vinson & Elkins LLP is especially strong in the fields of renewable and conventional energy taxation, working with a number of public and private corporations, funds, and other institutional investors. Partnerships, SPACs, and REITs are also core workflows for the interdisciplinary team. Houston-based practice co-head George Gerachis is highly experienced in both transactional and contentious matters, while Dallas-based practice co-head David Peck is regularly sought out by private equity houses for his expertise in fund formations and investment partnerships. Also in Houston, Ryan Carney is a prolific advisor with respect to Master Limited Partnerships, while John Lynch ‘s energy and infrastructure-focused practice encompasses company formations, asset sales, and restructurings. In Washington DC, Chris Mangin and Gary Huffman are noted for their respective strengths in REITs and partnership tax planning.  The ‘incredibly bright and creative‘ Ron Nardini, who joined in June 2021 from Akin Gump Strauss Hauer & Feld LLP,  focuses on credit, health care, and entertainment sector matters, working from the firm’s New York office.

Winston & Strawn LLP works with a diverse roster of public and private companies and asset management funds on the full spectrum of transactional and tax structuring mandates. The team is especially well known for its capabilities in middle-market private equity tax planning, while SPAC and REIT transactions have increasingly emerged as key workflows. Robert Heller and Olga Loy jointly head up the team from New York and Chicago, respectively. Loy is praised by clients for her ‘exceptional‘ abilities in the SBIC space, handling a formidable volume of fund formations, while Heller is noted for his expertise in M&A, joint ventures, and internal restructuring transactions, most recently for clients in private equity and consumer goods. New York-based David Gillespie is recommended for power, infrastructure, and transport sector matters, while in Dallas, Dean Hinderliter – who joined the team from now-defunct Thompson & Knight –  is noted for his experience in energy transactions and S corporation issues. Chicago-based Angela Russo joined the practice from Kirkland & Ellis LLP in March 2021. Edmund Cohen has retired.

Baker Botts L.L.P. regularly handles the tax aspects of big-ticket transactions and restructurings for a range of blue-chip clients from the worlds of energy and TMT. Recently, the team has been engaged on more and more renewable energy investment transactions, energy retailer restructurings, and mixed-use developments backed by sovereign wealth funds and various other REITs. Dallas-based Stephen Marcus ‘ broad practice encompasses S corporations, publicly-traded partnerships, and tax-free spin-offs, while Houston-based Michael Bresson heads up the firm’s energy capital markets-focused offering. Also in Houston, Derek Green is a key contact for the firm’s oil and gas clients, including field services and offshore drilling companies. Tamar Stanley , who works between Washington DC and New York, specializes in capital markets transactions. Richard Husseini has left the firm.

Bolstered by its recent acquisition of Thompson & Knight, Holland & Knight LLP works with various well-known corporations, utilities companies, real estate developers, and high-net-worth individuals on the full gamut of tax matters. The group is especially renowned for its private wealth offering, working with a strong mix of family offices, entrepreneurs, and charitable organizations. Florida-based practice head William Sherman works with a broad cross-section of clients on the full scope of transactional matters, while Bill Sharp – who works between Atlanta and San Francisco – routinely advises a number of US-based family offices. In Dallas, Mark Melton concentrates on investment fund formations, including REITs and hedge funds. Washington DC-based Nicole Elliott is recommended for public policy advisory.

Renowned by clients for its market-leading capabilities in REIT transactions, Hunton Andrews Kurth LLP is regularly sought out by some of the leading institutional investors, insurers, and utilities companies for assistance in a host of matters. Richmond-based practice co-head Cecelia Philipps Horner  anchors the firm’s securitization and REIT offering, most recently handling a growing volume of triple-net lease and crop-loan securitizations. Also in Richmond, Kendal Sibley represents public and private REITs in all manner of qualification and structuring issues. Houston-based co-head Robert McNamara focuses his practice on renewable energy tax, including carbon capture incentives, transactions, and MLPs. Washington DC-based Hilary Lefko is recommended for renewable energy projects and tax credit matters.

Linklaters LLP is highly experienced in the tax aspects of M&A, financings, and fund formations. The team is especially strong in the private equity space, advising a number of industry-leading funds on high-value capital raising transactions, asset acquisitions and dispositions, and financing arrangements. Washington DC-based David Brockway is a seasoned international tax planning lawyer with significant experienced in asset-based finance transactions. In New York, Max Levine’s far-reaching practice makes him a key port of call for some of the largest asset mangers in the market. Former practice co-head Andrew Morris has left the practice.

Schulte Roth & Zabel LLP fields a highly experienced fund-focused tax team, working with a deep roster of private equity firms, hedge funds, and other asset managers. Securitizations, structured finance transactions, and real estate driven deals are also core workflows for the group. Joint practice heads Alan Waldenberg and Shlomo Twerski are highly experienced in the full gamut of federal and international tax matters, specializing in investment fund transactions and hedge fund and management company structures, respectively. Philippe Benedict ‘s recent engagements include billion-dollar mergers and capital fund raisings, while David Wermuth is noted for his knowledge of onshore and offshore investment funds, and private equity partnerships. All named lawyers are based in New York.

Willkie Farr & Gallagher LLP works collaboratively with the firm’s corporate, financial, and real estate groups on a host of transactional tax structuring mandates. Practice head Christopher Peters  advises clients on capital markets transactions and private equity fund related matters, while Henry Cohn centers his practice on the tax treatment of partnerships, REITs, and US insurance companies. Arthur Lynch is well regarded by clients for his ‘astute‘ approach to insurance and capital markets taxation. In Washington DC, Roger Wise specializes in the structuring of mutual and hedge funds. Vadim Mahmoudov, an M&A tax and US debt restructuring specialist with significant experience in private equity and insurance, joined the New York office from PwC Legal in August 2021. Hillel Jacobson has left the practice. All named lawyers are based in New York unless stated otherwise.

WilmerHale‘s Boston-led tax practice is routinely engaged by a strong mix of startups and established entities from the tech, life sciences, investment fund, and non-profit sectors. Practice co-head and certified accountant William Caporizzo advises on the tax aspects of high-value transactions, international restructurings, partnerships, and investment ventures by limited liability companies. Julie Hogan Rodgers steers a number of deals for clients in financial services, tech, healthcare, and manufacturing, while Matthew Schnall is noted for his capabilities in tax regulatory compliance and administrative rulings. In Palo Alto, Fred Adam works with companies on fund formations, investment transactions, and public offerings. Meghan Walsh is also noted. All named lawyers are based in Boston unless stated otherwise.  

Fielding teams across several major regional hubs, Akin Gump Strauss Hauer & Feld LLP is widely praised by clients for its capabilities in big-ticket corporate deals and restructurings, working with a diverse array of entities from the worlds of asset management, energy, entertainment, and consumer goods. In New York, practice co-heads Stuart E Leblang  and Patrick B Fenn are recommended for their respective expertise in regulatory frameworks and acquisition structuring, while Olivier De Moor is noted for his investment fund capabilities.  In Texas, Houston-based Alison Chen  anchors the firm’s MLP tax offering, working with various energy sector players on transactions and restructurings. Shariff Barakat, a domestic infrastructure and renewable energy tax specialist, joined the Washington DC office from Nixon Peabody LLP in September 2021, and Julia Pashin the Dallas office from Shearman & Sterling LLP in early 2022. Ron Nardini and Stuart Sinclaire have left the practice.

Arnold & Porter is regularly instructed by a number of not-for-profits, family offices, data infrastructure providers, and institutional investors for its wide-ranging transactional tax capabilities. New York-based practice co-chair Laurie Abramowitz works across sectors, handling the tax aspects of M&A transactions for both private equity funds and public companies. Practice co-chair James Joseph is a key port of call for the firm’s tax-exempt organization clientele, ranging from public charities and international NGOs to private foundations and trade associations. Bridget Weiss‘ recent non-profit engagements include reorganizations and master collaboration agreements for renowned medical research institutions, while Joseph Howe is best known for his expertise in public and private REIT formations. Cara Koss works with high-net-worth individuals on estate planning and succession matters. Ed Bintz and Stuart Lipton have retired. All named lawyers are based in Washington DC unless stated otherwise.

Working across multiple US sites, the Houston-headquartered Bracewell LLP is a strong choice for a number of high profile energy sector players seeking assistance in transactions and on complex advisory issues. Carbon capture ventures, solar and wind transactions, and renewable incentives such as federal tax credits are all key strengths for the ‘knowledgable and commercially oriented‘ team. Managing partner Gregory Bopp handles capital markets deals for midstream and upstream energy clients, including master limited partnerships, while Todd Greenwalt’s practice focuses on governmental bodies and tax-exempt organizations. In New York, tax chair Elizabeth McGinley ’s broad conventional and renewable energy sector experience is complemented by niche expertise in carbon capture projects. Austin-based Victoria Ozimek specializes in state and local government financings, including bond issuances for multifamily housing ventures. All named lawyers are based in Houston unless stated otherwise.

Helmed by the seasoned private equity fund advisor Louis Marett , Choate, Hall & Stewart‘s boutique tax practice is regularly engaged on all manner of middle-market deals, ranging from M&A and fund formations to convertible notes issuances. Olivier Léger‘s recent highlights include high-value fund closures and private equity-backed portfolio acquisitions. Financial taxation expert Judith Fiorini and the fund sponsor focused Ed Saad have recently joined the practice, arriving in September 2021 from Sheppard, Mullin, Richter & Hampton LLP and PwC LLP, respectively. All named lawyers are based in Boston unless noted otherwise.

Cooley LLP’s sizeable tax group is noted for its significant national coverage and capabilities in big-ticket transactions, ranging from M&A deals to SPACs and public offerings. San Diego based-practice head Todd Gluth routinely works with a number of tech and life sciences companies on the tax aspects of multi-billion dollar deals, while in Los Angeles, Alexander Lee continues to develop his position as a SPAC specialist across the media, sports, consumer goods, healthcare arenas. In addition to her strong core transactional acumen, Washington DC-based Eileen Marshall is praised by clients for her niche expertise in convertible note offerings and tax integrated call spreads.

Hughes Hubbard & Reed LLP is recommended for its capabilities in the equipment and aviation finance space, where Alan Kravitz routinely works with high-profile clients on high-value mergers, asset sales, securitizations, and IPOs. The team also possesses sector-specific expertise in life sciences, technology, media, and financial services. Practice head Andrew Braiterman is noted for his experience in financial products and equipment leasing matters, while Spencer Harrison is a key port of call for the firm’s not-for-profit clientele. Executive compensation specialist Charles Wachsstock joined the practice from Arnold & Porter in May 2021, while Erin DeCecchis and Justin Cohen are also noted. All named lawyers are based in New York.

Morris, Manning & Martin, LLP’s Washington DC-based practice handles a steady stream of REIT matters and big-ticket transactions for clients from the worlds of healthcare, property, private equity, and insurance. Practice head Aresh Homayoun is a highly experienced advisor who regularly represents REITs and regulated investment companies in the full gamut of tax issues. In addition to his core transactional tax practice, Matt Wochok is noted for his expertise in capital markets offerings and financial products.

Widely praised by clients for their ‘outstanding‘ knowledge, Pillsbury Winthrop Shaw Pittman LLP fields strong tax teams across multiple offices throughout the nation. In New York, Harsha Reddy‘s broad focus encompasses securities transactions and aviation finance, while Nora Burke is the go-to contact within the group for FACTA-related matters. San Francisco-based Julia Divola helms the firm’s California transactional tax practice, with recent highlights including high-value acquisitions in the tech and energy sectors. The ‘tremendous‘ Michael Kosnitzky works with a number of high-net-worth individuals, family offices, and privately held businesses from Miami. 

Working collaboratively between departments and across offices, Baker & Hostetler LLP consistently works on the full scope of tax-based mandates for clients in the real estate, energy, manufacturing, insurance, and financial services sectors. Practice head Jeffrey Paravano is highly experienced in both transactional and planning instructions, ranging from venture capital transactions to federal policy analyses. Chairman Paul Schmidt is recommended for his knowledge of international taxation, while John Lehrer is a key contact for the firm’s hospitality and media clientele. Cleveland practice head Michelle Hervey‘s broad focus encompasses debt and equity issuances, and private equity investments, while Alexander Szilvas and Nathan Ware are recommended for tax credit finance matters in the property sector. All named lawyers are based in Washington DC unless stated otherwise.

Helmed by ‘outstanding’ transactional tax partner Craig Horowitz , Cahill Gordon & Reindel LLP is frequently engaged by a broad roster of blue-chip public companies and financial institutions for assistance in M&A deals, capital markets transactions, mezzanine investments, and restructurings. Aliza Levine concentrates on the federal aspects of big-ticket deals for an array of market-leading investment banks and financial institutions. Ann Creed is noted for her capabilities in leveraged finance and private equity, often in transactions with a strong cross-border element. All named lawyers are based in New York unless stated otherwise.

Curtis, Mallet-Prevost, Colt & Mosle LLP is regularly engaged by MNCs, financial institutions, and sovereign wealth funds on a wealth of middle-market transactions and investment structuring mandates. The team is led by New York-based Klas Holm  and Marco A Blanco , who splits his time between New York, Paris and Geneva. Also in New York, Olga Beloded is noted for her expertise in treaty planning and tax-efficient charitable giving. Eduardo Cukier  has left the firm.

Leveraging its robust national footprint, Dentons works with a mix of individuals, corporates, and institutional investors on a range of matters, including REMIC and pass-through entity taxation. St. Louis-based co-head Nick Kappas is highly experienced in federal tax credit transactions and tax-exempt bond financing at the state and local level. In Kansas City, co-head Bruce Davison is noted for his wide-ranging capabilities in M&A and private equity transactions, while Kelli Wikoff focuses on tax considerations for limited liability companies and S corporations.

Katten maintains an active presence in the middle-market M&A and DCM arenas, advising a diverse array of clients on the tax aspects of various deals, restructurings, and insolvency proceedings. Practice head Saul Rudo is praised by clients for his extensive experience in venture capital and start-up transactions, executive compensation, and fund formations. Valentina Famparska ’s recent transactional tax work include leveraged buyouts and private equity investments. All named lawyers are based in Chicago.

Neal, Gerber & Eisenberg LLP is particularly noted for its capabilities in state and local tax considerations, unclaimed property compliance, and transactios, acting for a diverse clientele. The team is also well versed in real estate and REIT matters, where practice head Jeffrey Shamberg is often instructed. John Biek is a seasoned advisor and leading figure in state unclaimed property field, who regularly handles a mix of transactional and planning mandates. Eric McLimore is also recommended. All named lawyers are based in Chicago.

Seyfarth Shaw LLP enjoys an especially strong reputation in the real estate capital markets space, working with a mix of REITs and other institutional investors on a range of acquisitions, dispositions, and financings. The team is also noted for its capabilities as an advisor to tax-exempt organizations and life sciences entities. Chicago-based tax practice co-head and corporate department chair Steven Meier is highly experienced in various alternative investment ventures, including Qualified Opportunity Funds and like-kind exchange programs. New York-based practice co-head John Napoli routinely advises on real estate fund formations, including REITs and UPREITs, while on the West Coast, Los Angeles-based Douglas Mancino focuses on healthcare activities. Ofer Lion is recommended for his non-profit expertise.

Brown Rudnick LLP is well regarded for its record in corporate restructurings, debt workouts, and bankruptcy reorganizations, working on behalf of ad hoc committees on high-profile Chapter 11 cases. Team head Nicole Bouchard maintains a diverse practice, most recently working with blue-chip retailers, SPACs unsecured creditors on the full gamut of tax matters. Vincent Guglielmotti variously advises REITs, REMICs and corporations on acquisitions and bankruptcies, while the ‘exceptionally smart’ Barbara Kelly focuses on income tax concerns for large business organizations. Barbara Klepper joined the practice from McAfee & Taft in October 2021. All named lawyers are based in New York.

Working with a broad roster of oil and gas companies, infrastructure providers, and not-for-profits throughout the Gulf South, Jones Walker LLP handles a strong mix of of state and local tax matters, corporate transactions, and tax credit financings. William Backstrom is a highly experienced advisor to all manner of entities with Louisiana-based operations. Jonathan Katz specializes in historic rehabilitation tax credit and opportunity zone programs, while Jesse Adams’ SALT expertise spans the energy, manufacturing, healthcare, and transport sectors. New York-based Alysse McLoughlin, who joined from McDermott Will & Emery LLP in August 2021, works chiefly with financial services companies on state tax matters. The ‘outstanding’ Rudolph Ramelli is rated for his transactional acumen. All named lawyers are based in New Orleans unless stated otherwise.