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Haynes and Boone

Sam Lichtman

Sam Lichtman

Partner

Expertise

  • Capital Markets and Securities
  • Corporate
  • Corporate Tax
  • Family Office

WSG Practice Industries

Activity

Haynes and Boone
New York, U.S.A.

Profile
Sam Lichtman is a partner in the Tax Practice Group in the New York office of Haynes and 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.

Bar Admissions

New York, 2001

Education

J.D., Columbia Law School, 2000
M.A., Beth Medrash Govoha, 1997
B.A., Beth Medrash Govoha, 1995
Areas of Practice

Capital Markets and Securities | Corporate | Corporate Tax | Family Office | Family Wealth and Estate Planning | Finance | Fund Finance | International Tax | Investment Management | Mergers and Acquisitions | Midstream | Private Clients and Estate Planning | Private Equity | Real Estate | REITs and REMICs | Tax

Professional Career

Significant Accomplishments

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.

Represented a Bermuda-based insurance company in connection with its hostile acquisition of another insurance company.

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.

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.
Articles

Business Tax Provisions in the Coronavirus Aid, Relief and Economic Security Act (CARES Act)
Haynes and Boone, March 2020

On March 27, 2020, Congress passed the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”). This historic $2 trillion relief package received bipartisan support and is part of the third wave of federal government support as the nation copes with the acute economic fallout from the coronavirus (COVID-19) pandemic. The CARES Act, among other things, aims to provide significant aid to businesses and employees...

Breaking Tax News for 3/21/2020 - IRS Extends April 15 Payment and Filing Due Date Because of the COVID-19 Emergency
Haynes and Boone, March 2020

In IRS Notice 2020-18, the IRS extended the deadline for specified U.S. federal income tax payments and federal income tax returns due April 15, 2020 to July 15, 2020.IRS Notice 2020-18 supersedes IRS Notice 2020-17 which only extended the deadline for specified tax payments (see our prior coverage here). The extension applies to any person with a federal income tax payment and/or federal income tax return due April 15, 2020...

IRS Extends April 15 Payment Due Date Because of the COVID-19 Emergency
Haynes and Boone, March 2020

In IRS Notice 2020-17, the IRS extended the deadline for certain U.S. federal income tax payments due April 15, 2020 to July 15, 2020, up to certain limits depending on the taxpayer. IMPORTANTLY, as of now,this extension does not apply to the filing of any tax return or information return.All tax returns and information returns due on April 15, 2020 are still due on April 15, 2020 unless the due date is extended as provided by law...

WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

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