Jason Schwartz is a partner in the Tax Group of Cadwalader, Wickersham & Taft LLP. Jason represents banks, funds, investment managers, insurers and other parties in connection with tax issues relating to CLOs, catastrophe bonds, ABS transactions and other securitizations, risk retention structures, hedge funds, private equity funds, “treaty” funds and other investment funds, structured notes, swaps, and other derivatives, lending transactions and corporate acquisitions. He also advises lenders, borrowers (including securitization vehicles) and fund managers in connection with asset acquisitions, workouts, foreclosures and restructurings, as well as in the formation of vehicles to hold new and/or seasoned loans and securities.
Jason has extensive experience structuring broadly syndicated, middle market and commercial real estate CLOs using both cash-flow and static-pool structures, as well as securitizations and other financings of mortgage loans, student loans, trade receivables, capital call rights, equipment lease receivables and venture debt. He also advises banks and investment managers in their negotiations of credit agreements, repos and securities loans.
In 2017, the Legal 500 U.S. recognized Jason and other members of Cadwalader’s Tax Group as “Tier 1” in financial products taxation for their work on securitizations, debt issuances, mortgage finance, and CLOs. The publication also recognized Jason as a Next Generation Lawyer, and noted his representation of Oak Hill Advisors in connection with repo financings and the securitization of portfolios of non-performing residential mortgage loans.
Banks that Jason has advised include Bank of America Merrill Lynch, Barclays Bank Plc, BNP Paribas, Citibank, Credit Suisse, Deutsche Bank, Goldman Sachs, JPMorgan, Morgan Stanley, Société Générale, UBS and Wells Fargo. Investment managers that Jason has advised include AllianceBernstein, AXA Investment Managers, Bain Capital, BlackRock, CVC, CQS, GoldenTree Asset Management, HPS Investment Partners, Invesco, Magnetar Capital, Oak Hill Advisors and Z Capital.
Jason is the author of numerous tax articles and a Bloomberg BNA Tax Management Portfolio regarding the taxation of CLOs. He is a member of several trade organizations, including the Tax Section of the New York State Bar Association, to whose tax reports he regularly contributes.
Jason is committed to pro bono work and community service. He oversees Cadwalader’s “Not-for-Profit Incubator,” a pro bono program incorporates and obtains tax-exempt status for nonprofit organizations, and is an active participant in Big Brothers Big Sisters of the National Capital Area.
Jason received his B.A., cum laude, from New York University, his J.D., magna cum laude, from American University Washington College of Law, where he was inducted into the Order of the Coif, and his LL.M. in Taxation from New York University. He is admitted to practice in New York and the District of Columbia.
LL.M., Taxation, New York University
J.D., American University Washington College of Law, magna cum laude
B.A., New York University, cum laude
Bloomberg Tax Management Portfolios
This Portfolio describes the taxation of collateralized loan obligation issuers (CLOs) and their investors.