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DLA Piper LLP (US)

1251 AVENUE OF THE AMERICAS, NEW YORK, NY 10020-1104, USA
Tel:
Work +1 212 335 4500
Fax:
Fax +1 212 335 4501
Web:
www.dlapiper.com

Gerald Rokoff

Tel:
Work +1 212 335 4535
Email:
Web:
www.dlapiper.com/en/us/people/r/rokoff-gerald/
DLA Piper LLP (US)

Work Department

Tax; International Tax Counsel; Transactional Tax Planning; Financial Services

Position

Partner; Co-Chair, Transactional Tax Practice

Career

Gerald Rokoff has more than 35 years experience in global and US tax matters, helping clients ensure maximum financial benefit and optimum tax treatment.

Gerald has extensive experience in advising fund sponsors, investment advisors and investors in identifying and implementing tax-efficient structures worldwide to enhance after-tax yield for the investors and advisors. He has structured investments for US and non-US investors across a broad base of asset classes including real estate, debt and equities, operating businesses and alternative investments.

Working closely with the firm’s Insurance practice, Gerald advises insurance companies on the tax considerations in a wide range of insurance related transactions including reserve financing transactions (employing alternate structuring techniques), captive insurance arrangements, formation of funds making predominantly insurance-linked investments, structuring catastrophe bonds and event-linked derivatives, side-car investments, segregated cell investments and other equity investments with an insurance component. Gerald also advises public and private insurance companies operating in both the life and property and casualty sectors in structuring mergers and acquisitions, financings and restructurings in a tax-efficient manner. In addition, he works with private equity funds and regulated investment companies that are active in the insurance sector and regularly advise them on their investments and ongoing operations.

Gerald has significant experience advising clients on all aspects of avoiding the creation of a taxable presence in the United States, mitigation of effectively connected income, utilization of tax treaties and favorable law to eliminate incidences of the federal excise tax on insurance premiums, and compliance with withholding and reporting obligations under FATCA. In addition, he regularly advises clients on the specialized rules applicable to insurance companies under the controlled foreign corporation and passive foreign investment company regimes, and how to take advantage of statutory safe-harbors under these two regimes.

Gerald has also represented parties engaging in mergers and acquisitions (both tax-free and taxable), joint ventures and partnerships, multi-jurisdictional acquisitions and dispositions, leverage buyouts and bankruptcy reorganizations. Working with cross-practice teams, Gerald advises on identifying opportunities to add value through effective tax planning both before and after a transaction.

Gerald has extensively advised bankers and investment bankers on the tax aspects of capital market transactions, including structures designed to legally reduce the cost of funds or enhance yield in the United States and abroad.

Education

J.D., Yale Law School; B.A., State University of New York at Stony Brook


United States: Tax

US taxes: non-contentious

Within: US taxes: non-contentious

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

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Legal Developments by:
DLA Piper LLP (US)

  • Sentencing guidelines for corporate manslaughter

    In February 2010 the Sentencing Guidelines Council (the SGC) issued definitive guidelines to courts on imposing appropriate sentences for corporate manslaughter and health and safety offences causing death. The SGC states that fines imposed on companies found guilty of corporate manslaughter should not fall below £500,000, while fines in respect of health and safety offences that are a significant cause of death should be at least £100,000. Crucially, the SGC declined to provide for a fixed link between the imposed fine and the turnover or profitability of the offending company.

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