Biography
Brett Cotler distinguishes himself through a combination of deep technical expertise and his ability to communicate complex tax and corporate concepts in plain English to his clients and colleagues, making him an invaluable partner to both.
Brett brings a deep understanding of tax law pertaining to partnerships, corporations, and high net worth families, with a particular focus on international tax issues, to his matters. Brett consistently applies a practical, business-oriented approach to client service. His practice spans investment fund formation, complex transactional work, working with founders and tax controversy, enabling him to advise clients on their most important and complex transactions and disputes.
A significant portion of Brett’s work involves structuring private investment funds and advising asset managers on sophisticated tax issues arising in connection with fund formation, investor negotiations, and strategic transactions. He has developed particular strength in partnership tax matters, where he is able to navigate highly technical rules and apply them in ways that advance clients’ commercial objectives.
Clients and colleagues consistently rely on Brett for his ability to translate complex tax concepts—particularly in the international tax context—into clear, actionable advice. Whether advising on a fund launch, a merger transaction, or a dispute with the Internal Revenue Service, Brett focuses on ensuring that tax considerations support the broader goals of the transaction or business. His approach reflects a clear understanding that tax structuring must be integrated into the overall strategy, not treated in isolation. Understanding his client’s needs and being able to communicate with ease makes Brett a true commercial and practical partner to his clients and to his law firm partners.
As an integral member of the Digital Assets practice, Brett advises both crypto-native and traditional finance clients on structuring, fundraising and corporate matters. As a founding member of the Digital Assets practice, Brett authors seminal crypto tax articles, speaks before regulators and at industry trade groups and conferences.
In addition to his transactional work, Brett has handled complex tax controversy matters, including representing hedge fund managers and high net worth individuals in Tax Court proceedings involving highly technical tax issues he regularly advises on in transactional matters. His ability to manage both technical legal arguments and broader strategic considerations has contributed to successful outcomes for his clients.
Across his practice, Brett has built a growing portfolio of high-impact matters involving sophisticated clients and complex issues. His combination of technical skill, practical judgment, and clear communication positions him as a trusted advisor and a rising leader in the tax bar.
Capabilities
Areas of Focus
Credentials
Education
New York University School of Law
- LL.M., 2017
Rutgers School of Law-Newark
- J.D., 2015
- cum laude
- Order of the Coif
Rutgers School of Arts and Sciences
- B.A., 2011
- summa cum laude
- Phi Beta Kappa
Bar Admissions
- New Jersey
- New York
Recognitions
- The 2026 Lawdragon 500 X – The Next Generation Guide
- SuperLawyers – Rising Star
- Top 20 Blockchain Lawyer in NYC
- 2025 Lawyer of Distinction, Tax Law
Areas of Focus
Credentials
Education
New York University School of Law
- LL.M., 2017
Rutgers School of Law-Newark
- J.D., 2015
- cum laude
- Order of the Coif
Rutgers School of Arts and Sciences
- B.A., 2011
- summa cum laude
- Phi Beta Kappa
Bar Admissions
- New Jersey
- New York
Recognitions
- The 2026 Lawdragon 500 X – The Next Generation Guide
- SuperLawyers – Rising Star
- Top 20 Blockchain Lawyer in NYC
- 2025 Lawyer of Distinction, Tax Law
