| Biography:
Stuart Rosow joined the Firm in 1997 as a partner in the Tax Department and is Co-Chair of the Transactional Tax Practice Group. He
concentrates on the taxation of complex business and investment transactions.
His practice includes representation of publicly traded and privately held corporations,
financial institutions, operating international and domestic joint ventures, and
investment partnerships, health care providers, charities and other tax-exempt
entities and individuals.
For corporations, Mr. Rosow has been involved
in both taxable and tax-free mergers and acquisitions. His contributions to the
projects include not only structuring the overall transaction to insure the parties'
desired tax results, but also planning for the operation of the business before
and after the transaction to maximize the tax savings available. For financial
institutions, Mr. Rosow has participated in structuring and negotiating loans
and equity investments in a wide variety of domestic and international businesses.
Often organized as joint ventures, these transactions offer tax opportunities
and present pitfalls involving issues related to the nature of the financing,
the use of derivations and cross-border complications. In addition, he has advised
clients on real estate financing vehicles, including REITs and REMICs, and other
structured finance products, including conduits and securitizations. Mr.
Rosow's work on joint ventures and partnerships has involved the structuring and
negotiating of a wide range of transactions, including deals in the health care
field involving both taxable and tax-exempt entities and business combinations
between U.S. and foreign companies. He has also advised financial institutions
and buyout funds on a variety of investments in partnerships, including operating
businesses, as well as office buildings and other real estate. In addition, Mr.
Rosow has represented large partnerships, including publicly traded entities,
on a variety of income tax matters, including insuring retention of tax status
as a partnership; structuring public offerings; and the tax aspects of mergers
and acquisitions among partnership entities. Mr. Rosow has been actively
involved in the health care field, principally in structuring mergers, acquisitions
and joint ventures. This activity has involved transactions for business corporations,
including publicly traded hospital corporations, as well as tax-exempt entities.
This work has led to further involvement with tax-exempt entities, both publicly
supported entities and private foundations. A significant portion of the representation
of these entities has involved representation before the Internal Revenue Service
on tax audits and requests for private letter rulings and technical advice.
Mr. Rosow also provides regular advice to corporations, a number of families and
individuals. This advice consists of helping to structure private tax-advantaged
investments; tax planning; and representation before the Internal Revenue Service
and local tax authorities on tax examinations. Mr. Rosow graduated from
Yale University and Harvard Law School. He clerked for the Hon. Walter J. Cummings,
United States Court of Appeals for the Seventh Circuit. A frequent lecturer at
CLE programs, Mr. Rosow is also an adjunct faculty member of the Columbia Law
School where he currently teaches Partnership Taxation. He has served as a member
of the Executive Committee of the New York State Bar Association Tax Section and
has chaired the Committee on Tax-Exempt Entities and the Committee on Taxation
of Real Property. He was also chair of the Personal Income Tax Committee of the
Association of the Bar of the City of New York.
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