Tax

Our lawyers structure investment fund complexes, financial instruments, corporate transactions, family offices, and compensation plans. Tax matters arise throughout the lifecycle of transactions and investments, and our attorneys work closely with clients to address complex tax considerations in a practical and commercially focused manner at all stages of a matter.

Our Tax practice advises on the formation, operation, reorganization, and dissolution of investment structures and business enterprises. We regularly counsel clients on the tax aspects of management companies, investment funds, and other products from US and international tax perspectives. Our experience also includes advising on the tax aspects of complex securities transactions, business combinations, financing transactions, and the development of financial products.

Our Tax team is uniquely positioned to advise clients across several key industries in which we have deep industry-specific experience:

• Investment Management and Funds. We advise sponsors on structuring open and closed end funds (including private funds, mutual funds, and ETFs) and management companies, solving complex US federal, state, local, and international tax issues that investment funds and their sponsors regularly face.  We also regularly advise investors, in particular non-US investors, in structuring fund investments to avoid adverse US federal income tax consequences.
• Maritime and Transportation. Our tax lawyers offer unique expertise in maritime tax issues arising from the ownership, leasing, and chartering of vessels and aircraft, including the application of Section 883. We advise on the tax aspects of equipment-leasing and sale-leaseback transactions.
• M&A. We structure buy and sell side business transactions with an eye towards maximizing post-tax value to our clients. We have specific expertise in assisting US management teams of non-US companies to provide optimal tax outcomes.
• Tax Incentivized Investments. Our tax lawyers offer expertise in advising clients that invest into qualified small business stock (QSBS) and qualified opportunity funds.
• Real Estate. Our tax lawyers structure real estate investments, optimizing for tax-efficiency with equity and debt structures and solving complex issues arising from foreign investment into US real estate.
• Digital Assets. Our tax team advises on the US federal income tax issues surrounding Web 3.0 companies and issuers and sponsors of digital assets as well as funds that trade digital assets or invest into the digital asset economy.
• Exempt Organizations. We also advise tax-exempt organizations on matters relating to their formation, operations and investments under Section 501(c) of the Code.
• Compensation Structures. We advise companies and management teams on the most effective compensation structures, taking into account Section 409A.

The Tax practice regularly counsels clients on cross-border matters, including the US business and investment activities of foreign persons and business enterprises and the foreign business and investment activities of US persons and business enterprises.