Biography
Sam Lichtman is a partner and chair of the Tax Practice Group of Haynes Boone. 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.
Selected Publications and Speeches
- "Private Investment Funds' New Fatca Considerations," guest author, IFLR, November 7, 2013.
- "An Overview of Tax Provisions in Credit Agreements," presenter, Bank of America Presentation, June 13, 2012.
Sam Lichtman is a partner and chair of the Tax Practice Group of Haynes Boone. 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.
Selected Publications and Speeches
- "Private Investment Funds' New Fatca Considerations," guest author, IFLR, November 7, 2013.
- "An Overview of Tax Provisions in Credit Agreements," presenter, Bank of America Presentation, June 13, 2012.
- 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.
- American Bar Association (Tax Section)
- New York State Bar Association (Tax Section)
- The Loan Syndications and Trading Association Primary Market Committee
- International Fiscal Association
Education
M.A., Beth Medrash Govoha, 1997
B.A., Beth Medrash Govoha, 1995
J.D., Columbia Law School, 2000, James Kent Scholar, Harlan Fiske Stone Scholar
Admissions
New York
