A Partner with Jones Day, Candy Ridgway's practice encompasses corporate and general business tax law, with extensive experience in advising on the most tax-efficient structures for corporate transactions, including bankruptcy reorganizations and other restructuring transactions by distressed businesses.
Representative transactional clients include ACI, Axiall Corporation (formerly Georgia Gulf), Chrysler, Dana Corporation, Hostess, Hunt Petroleum, International Steel Group, J.F. Lehman, Kaiser Aluminum, and Nationwide Insurance. She has dealt with the IRS National Office, Appeals, and Treasury in connection with a wide range of transactional matters involving tax rulings and controversies. Candy has represented companies such as Dow Corning, Federated Department Stores, General Motors, Nationwide Mutual Insurance Company, and Reliance Electric in IRS appeals and litigation.
Candy has spoken and written extensively on corporate transactional tax issues, particularly relating to spin-offs and distressed business workouts. She is the author of two Tax Management Portfolios, Corporate Separations and Corporate Acquisitions — D Reorganizations and is a co-author of the two portfolios on Corporate Bankruptcy. In addition, she has authored a number of Tax Management Memoranda and other articles on spin-offs and corporate reorganization and bankruptcy issues. She has taught "Tax Planning for Corporate Acquisitions and Dispositions" as an adjunct professor at Georgetown University Law Center in the master of laws in taxation program.
LL.M., Taxation, Georgetown University Law Center, with distinction
J.D., Cornell Law School, magna cum laude
M.B.A., Arizona State University
B.A., University of Connecticut, cum laude
Bloomberg Tax Management Portfolios
Tax Aspects of Restructuring Financially Troubled Businesses (Portfolio 541)
This Portfolio analyzes the tax implications when a business chooses to restructure its debts as an alternative to foreclosure or bankruptcy.
Corporate Separations (Portfolio 776)
Corporate Separations analyzes the tax consequences of corporate separations and distributions under §355.
Corporate Bankruptcy (Portfolio 790)
The Portfolio, Corporate Bankruptcy analyzes the tax issues that arise when a corporation files for bankruptcy and does so in the chronological order in which those issues arise in a typical case.
Corporate Bankruptcy — Special Topics (Portfolio 791)
The Portfolio, Corporate Bankruptcy - Special Topics, looks at certain unique tax issues that may arise in connection with a bankruptcy.
Corporate Acquisitions — D Reorganizations (Portfolio 772)
The Portfolio, Corporate Acquisitions-D Reorganizations describes the various aspects of the two basic types of transactions that qualify as reorganizations under §368(a)(1)(D) ("D reorganizations").