Patrick O'Brien's practice focuses on providing clients worldwide with U.S. federal income tax advice in connection with structuring and implementing a variety of corporate and partnership transactions in a tax-efficient manner. His experience includes taxable and tax-free acquisitions and dispositions, complex capital restructurings, partnership formations and capitalizations, joint ventures, debt instruments and derivatives, foreign currencies, energy tax credits, real estate transactions, and foreign investments in the United States.
Patrick has extensive experience in the funding, formation, operation, and dissolution of partnerships, limited liability companies, and other business arrangements classified as partnerships for U.S. federal income tax purposes, including the use of partnership vehicles in private equity, M&A, and restructuring transactions (both U.S. and cross-border). He has counseled clients across a broad range of industries, including Bank of America, Celgene Corporation, EagleTree Capital, Goode Partners, Ospraie Management, Procter & Gamble, and The Riverside Company.
Patrick is a member of the New York State Bar Association and has been recognized as a "Rising Star" by New York Super Lawyers.
Education:
LL.M., New York University
J.D., New York University, magna cum laude
B.A., Rutgers University
Tax Management Portfolios™
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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.