Daniel Z. Altman is a partner in Sidley’s Tax group. Dan represents clients with respect to all tax aspects of domestic and cross-border M&A and corporate restructuring transactions, including tax free and taxable transactions, stock and asset sales, mergers, bankruptcy restructuring, spin-offs, recapitalizations, joint ventures, inbound and outbound investments and IP structuring and utilization. He provides tax advice in a variety of fields, including life insurance, property and casualty insurance, IP, healthcare, real estate, manufacturing, services, asset management and others. Dan also advises clients on all international aspects of U.S. federal income taxation and assists clients in their international tax planning.
Dan is recommended in Tax: International Tax in The Legal 500 US 2017.
Among his recent deals, Dan has represented:
- Siris Capital Group, LLC acquisition of Premier Global Services, Inc. for $1 billion
- Nomura acquisition of minority shares American Century Companies, Inc. (a Mutual Fund Manager) for approximately $1 billion
- Siris Capital Group, LLC acquisition of Polycom, Inc. for $2 billion
- Kimmeridge Energy sale of Arris Petroleum Corp and other related assets to PDC Energy Inc. for $1.5 billion
- OMERS Private Equity Inc., in partnership with existing physician owners, acquisition of Forefront Dermatology
Dan received his doctoral degree from Harvard Law School and has published a book on Dispute Resolution under Tax Treaties, in addition to other publications. Dan has recently authored the Bloomberg BNA Portfolio on dual consolidated losses (forthcoming in 2017). In 2006, Dan received the prestigious Mitchell B. Carroll Prize from the International Fiscal Association for his dissertation on the resolution of international tax disputes.
S.J.D., Harvard Law School
LL.M., Bar-Ilan University
LL.B., Bar-Ilan University
B.A., Bar-Ilan University
Bloomberg Tax Management Portfolios
This Portfolio provides a detailed description of the limitations imposed for federal income tax purposes on the use of a single economic loss twice.