Mr Paul Patrow > Kirkland & Ellis LLP > Chicago, United States > Lawyer Profile

Paul Hastings LLP has expertise in complex tax issues including capital markets, M&A, financial structuring, securitization, and private equity. The team is headed by New York’s Joseph Opich whose practice covers the planning, structuring, and transactional federal, state, and cross-border tax law aspects of structured finance, private and public investment funds, and real estate, among other areas. David Makso, who has expertise in tax aspects of highly complex leveraged finance transactions, and Gary Silber, whose practice focuses on domestic and international tax matters relating to bankruptcies, taxable and tax-free M&A, as well as capital market offerings, are key members of the New York team. In California, Douglas Schaaf has broad experience in advising private equity funds on acquisition and disposition tax structuring matters whilst Michael Haun has experience providing tax advice with respect to partnership and limited liability company formation, crypto-currency, and tax-incentivized investments involving low-income housing tax credits. Also in California, Thomas Wisialowski provides tax advice with respect to structuring of major corporate venture capital and real estate transactions, and Lucas Rachuba concentrates his practice on private equity, credit, hedge funds, venture capital and real estate transactions. Ziemowit Smulkowski, who is located in Illinois, has considerable expertise in federal income tax issues related to all private equity-backed investments, management compensation, and M&A. The Chicago team welcomed the expertise of fund tax specialist Paul Patrow who joined the firm from Kirkland & Ellis LLP in April 2023.

With a strong presence on both the East and West Coasts as well as in major cities such as New York and Chicago, Paul Hastings LLP’s transactional tax group is well placed to advise clients in a broad range of key sectors, including tech, real estate, media, private equity, biotech, and pharma. Joseph Opich in New York has a broad practice covering structured finance, CLOs, investment funds, mergers, capital markets offerings, and restructurings. Los Angeles-based Michael Haun advises domestic and international clients on partnership and limited liability company formation, restructurings, acquisitions, and dispositions, among other matters. New York’s David Makso specializes in cross-border and leveraged finance transactions. Douglas Schaaf in Orange County is strong in the private equity space, while Ziemowit Smulkowski in Chicago focuses on federal income tax issues arising in the context of private equity-backed investments, M&A deals, and management compensation. Thomas Wisialowski, based in the firm’s Palo Alto office, specializes in structuring venture capital and real estate transactions. Chicago’s Paul Patrow joined the firm in April 2023 from Kirkland & Ellis LLP.