Sam Lichtman

Practices

Education and Clerkships

J.D., Columbia Law School, 2000, James Kent Scholar, Harlan Fiske Stone Scholar

M.A., Beth Medrash Govoha, 1997

B.A., Beth Medrash Govoha, 1995

Bar Admissions

New York, 2000

Profile

Sam Lichtman is a partner in the Tax Practice Group in the New York office of Haynes and Boone, LLP. His practice is broad-based and focuses on mergers and acquisitions, corporate restructurings and joint ventures, with a particular emphasis on international transactions. He also has extensive experience advising financial institutions, multi-national corporations, private equity sponsors, investment funds and other business and investment entities with respect to cross-border structured investments and financings, financial products and capital markets transactions.

Professional and Community Activities

  • American Bar Association (Tax Section) 
  • New York State Bar Association (Tax Section) 
  • The Loan Syndications and Trading Association Primary Market Committee 
  • International Fiscal Association

Selected Speeches and Presentations

  • "Private Investment Funds' New Fatca Considerations," guest author, IFLR, November 7, 2013. 
  • "An Overview of Tax Provisions in Credit Agreements," Bank of America Presentation, June 13, 2012.

Publications

Law 360

Sam Lichtman in Law360

The U.S. Department of the Treasury made inversions less attractive Monday by stripping several key tax advantages from the recently popular transactions, crafting much tougher rules that attorneys say are likely to withstand legal challenges...

Selected Client Representations

  • Represented multinational clients in connection with developing and implementing tax-advantaged holding company structures in Ireland, Luxembourg, Switzerland and Bermuda. 
  • Represented investment banks and financial institutions in connection with cross-border tax arbitrage transactions, including foreign tax credit related transactions; cross-border repos, securities loans and equity swaps; and transactions designed to enhance foreign tax deductions, credits and losses. 
  • Represented issuers and underwriters in connection with the issuance of financial products including debt-equity units, hybrid securities (including the first bank holding company term debt hybrid security to achieve Tier 1 and "Basket D" treatment) and structured notes. 
  • Represented a U.S. energy and commodity exchange in its tax-free acquisition of a New York-based commodity futures exchange. 
  • Represented a U.S. health information services company in connection with its merger with a medical technology company in a tax-free transaction valued at $1.29 billion. 
  • Represented a Bermuda-based insurance company in connection with its hostile acquisition of another insurance company valued at $1.7 billion. 
  • Represented a New York-based private equity firm in its acquisition of a U.K. investment bank. 
  • Represented a number of Australian banks in connection with the issuance of Australian convertible, exchangeable and stapled securities. 
  • Represented a Dutch bank as issuer of perpetual hybrid capital securities in two SEC-registered offerings with an aggregate value of US$2.65 billion. 
  • Represented the underwriters in the issuance of three perpetual bond offerings by a Mexican issuer, involving the issuance of Yen perpetual bonds and the use of currency swaps to issue USD perpetual bonds. 
  • Represented the underwriters in a contingent capital transaction, involving the issuance of fixed rate bonds by an investment vehicle backed by financial assets and swaps or, at the option of the issuer, newly issued high-equity credit instruments. 
  • Represented foreign private and institutional investors in connection with investments in U.S. real estate. 

Oil and Gas

Oil and Gas

Alta Mesa Investment Holdings Completes $350 Million Recapitalization

Haynes and Boone, LLP advised the Alta Mesa Holdings, LP parent company, Alta Mesa Investment Holdings, Inc., in a recent $350 million recapitalization with an investment from Highbridge Principal Strategies, LLC.

News and Publications

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