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919 Third Avenue
New York, New York 10022
United States of America
P: +1 212.756.2501
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Alan Waldenberg is a partner in the New York office and chair of the firm’s Tax Group. His practice focuses on income tax and international tax, including tax considerations in mergers & acquisitions, restructurings and workouts, with a particular emphasis on transactions involving investment funds. Representative engagements and transactions include serving as primary tax counsel for a group of investment funds in connection with: the acquisition of a majority of GMAC from General Motors and the subsequent restructuring of that investment, including GMAC’s conversion to a bank and its receipt of an infusion of capital from the U.S. Treasury; the acquisition of a controlling interest in Chrysler from DaimlerChrysler; and numerous other domestic and international private equity investments, including acquisitions of international banks, international finance companies, retail companies, manufacturing businesses and industrial operations. In addition, Alan has served as primary tax counsel in connection with the structuring of private equity funds and hedge funds, including funds investing primarily in domestic and international private equity, funds investing primarily in Asia and Europe, real estate funds, funds investing primarily in debt, and distressed opportunity funds.
After earning his B.A., magna cum laude, in 1974, from the University of Maryland, Alan became a certified public accountant in the State of Maryland. In 1978, he was awarded a J.D. degree, cum laude, by Harvard Law School. Alan is a member of the Taxation Sections of the American Bar Association and the New York State Bar Association, and is a Fellow of The New York Bar Foundation.
Selected Representations
Primary tax counsel in numerous domestic and international private equity investments, including acquisitions of international banks, international finance companies, retail companies, manufacturing businesses and industrial operations.
Primary tax counsel in structuring private equity funds and hedge funds, including funds investing primarily in domestic and international private equity, funds investing primarily in Asia and Europe, real estate funds and distressed opportunity funds.
$800 million dual-currency Eurodollar financing for major Japanese securities firm.
Convertible mortgage and other hybrid financing transaction relating to foreign investment in substantial U.S. real estate assets.
Tax counsel in significant private REIT transactions.
Restructuring transactions for global businesses including hotel and real estate companies, telecom companies and retailers.
Selected Publications
“Asset Securitization,” United States Taxation Guide — International Tax Review (Euromoney Publications PLC) 1994 (co-author)
“The Short Life and Lingering Death of Safe Harbor Leasing,” American Bar Association Journal, 1983 (co-author)
“Taxable Acquisitions,” Business Acquisitions, 2nd Edition (Practising Law Institute) 1981, 1983 and 1986 (co-author)
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Selected Speaking Engagements
“Positioning Your Fund for Distressed Investing,” SRZ 19th Annual Private Investment Funds Seminar, New York, January 2010
“Tax Law Developments,” SRZ 17th Annual Private Investment Funds Seminar, New York, January 2008
“Partnership Planning & Problem Areas,” 11th Annual Conference on Federal Taxation of Real Estate Transactions, New York University Real Estate Institute and Institute on Federal Taxation, New York, 1989
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Memberships
American Bar Association, Taxation Section
New York State Bar Association, Taxation Section
Fellow, The New York Bar Foundation
Other Distinctions
Certified Public Accountant, Maryland, 1976
Bar Admissions
Court Admissions
- U.S. Tax Court 1981
- U.S. District Court, District of New Jersey (inactive) 1978
Education
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Harvard Law School, J.D., cum laude, 1978
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University of Maryland, B.A., magna cum laude, 1974