Dan A. Kusnetz

Dan A. Kusnetz is a partner in the New York office. His practice concentrates on tax planning for complex transactions, including mergers & acquisitions, private equity, bankruptcy, workouts, corporate restructuring and distressed asset investing, structured finance and real estate. Some of Dan’s more significant engagements and transactions, throughout a professional career spanning more than 25 years, include his recent representations of: Cerberus Capital Management LP in the acquisition of a controlling interest in Chrysler LLC (and, later, the sale of Chrysler and its debtor subsidiaries’ assets in their Chapter 11 reorganization), a group of senior secured lenders in their acquisition and recapitalization of Chapter 11 debtor Lenox Inc., an institutional real estate investor in a $3 billion leveraged recapitalization of a real estate joint venture, and a major investment bank in connection with the formation of Argentine and Brazilian real estate private equity funds. In addition, Dan recently served as tax counsel to Lionel LLC in its successful Chapter 11 reorganization and to a major European bank in its acquisitions of controlling interests in fund of funds managers with over $4 billion in assets under management. Over the years, he has served as tax counsel to debtors’ and creditors’ committees in numerous Chapter 11 cases, including TWA, Drexel Burnham Lambert, Phar-Mor Drugstores, Resorts International, Bibb Companies, the New York Daily News, Seaman’s/Levitz Furniture, Ranger Industries and Mayflower Group.

Dan is a frequent speaker at Tax Executives Institute (TEI) programs and other tax seminars throughout the country. He received his B.A., cum laude, from Tulane University in 1980; his J.D., magna cum laude, from Tulane University Law School, where he was Order of the Coif and managing editor of the Tulane Law Review, in 1982; and his LL.M. in taxation from New York University School of Law 1988.

Selected Representations

Private Equity
Representation of Cerberus Capital Management LP in the acquisition of a controlling interest in Chrysler LLC.

Representation of an institutional real estate investor in the $3 billion leveraged recapitalization of a real estate joint venture.

Representation of a major investment bank in connection with the formation of Argentine and Brazilian real estate private equity funds.

Tax counsel to a major European bank in the acquisitions of controlling interests in fund-of-funds (hedge and private equity) managers with over $4 billion of assets under management.

Advisor to France’s largest publisher in the acquisition of a leading U.S.-based publishing company.

Tax counsel to public company in connection with $3.65 billion worth of acquisitions, and related financing, of directory-publishing businesses.

Tax advisor to private investment funds on activist investing strategies and execution.

Formation of numerous hedge funds and private investment funds.

Representation of private equity investment funds in connection with private equity acquisitions, dispositions, the formation of investment vehicles, subsequent-round investment financings and general tax planning.

Bankruptcy and Distressed Investing
Representation of senior secured lenders in acquisition and recapitalization of Lenox Inc., a Chapter 11 debtor.

Tax counsel to Lionel LLC in successful Chapter 11 reorganization.

Prior representations: Served as tax counsel to debtors and creditors committees in numerous Chapter 11 cases over the past 20 years including: TWA, Drexel Burnham Lambert, Phar-Mor Drugstores, Resorts International, Bibb Companies; NY Daily News; Seaman’s – Levitz Furniture; Ranger Industries & Mayflower Group.

Selected Publications

Selected Speaking Engagements

Memberships

American Bar Association
New York State Bar Association
New York City Bar Association
Tax Review

Bar Admissions

• New York

Education

Prior Experience

Partner, Jones Day, 1991-2006
Associate, Jones Day, 1986-90
Associate, Dewey Ballantine, 1982-86