Kurt F. Rosell focuses his practice on the tax aspects of mergers and acquisitions, leveraged buyouts and other private equity transactions; international transactions; the formation of private equity funds; executive compensation; and bankruptcy and workout transactions. With more than 30 years of experience in structuring acquisitions and sales of public and private companies and advising on all the tax aspects of the transaction, Kurt has handled acquisitions in a wide variety of industries, including government contracting, manufacturing, restaurants, media companies, supermarkets and other retail businesses, and finance and leasing companies. He has represented both strategic and financial buyers and has handled exits and partial exits via sales, public offerings, leveraged recapitalizations and other methods. Kurt has also acted as tax counsel in connection with structuring private equity funds and representing both fund sponsors and investors in the fund formation and investment process. In addition, he has dealt extensively with corporations that possess valuable tax attributes, such as net operating losses. Both the NOL corporations themselves and investors in those corporations are subject to special tax rules. Kurt is recognized as a leading tax attorney in The Best Lawyers in America, The Legal 500 United States and New York Super Lawyers.

Kurt received his J.D. from Columbia Law School, where he was a senior editor of the Columbia Law Review and a Harlan Fiske Stone Scholar, his LL.M. in Taxation from New York University School of Law, and his B.A., magna cum laude and Phi Beta Kappa, from Wake Forest University.

Publications

Contributor, Distressed Investing M&A (SRZ in association with Mergermarket and Debtwire), 2012

Speaking Engagements

“Investing in Litigation Finance,” SRZ 27th Annual Private Investment Funds Seminar, New York, January 2018

SPVs, NOLs and HSR,” SRZ 8th Annual Shareholder Activism Conference, New York, October 2017

SRZ Luncheon for Investment Manager Tax Professionals, May 2016 

“Current Issues in Distressed Investing,” SRZ 20th Annual Private Investment Funds Seminar, January 2011

“M&A in Bankruptcy,” SRZ Distressed Investing, July 2009

“Tax Aspects of Investments in Distressed Situations,” SRZ 18th Annual Private Investment Funds Seminar, January 2009

“Capitalizing on Like-Kind Exchange Strategies,” Corporate Jet Transactions, July 1998

“Like-Kind Exchanges“ and ”Synthetic Lease Structures,” Leverage Leasing, June 1998

“Fractional and Joint Ownership of Aircraft - Tax Risks and Rewards,” Fractional and Joint Ownership of Business Jet Aircraft, March 1998

“Federal Income Tax Benefits of Corporate Aircraft Ownership,” Corporate Jet Transactions, July 1997

Distinctions

  • The Best Lawyers in America
  • The Legal 500 United States
  • New York Super Lawyers

Prior Experience

  • Cravath, Swaine & Moore