Alexander Anderson

Partner

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Alex Anderson focuses his practice on US federal and state income tax law, with an emphasis on mergers and acquisitions, bankruptcy and financial restructuring transactions, financing transactions, investment funds, cross-border tax planning, securities offerings, investment fund structuring, aviation and equipment finance, and inbound and outbound investment structures. Alex is recognized by Chambers USA and The Legal 500 United States as a leading tax lawyer.

In addition to his commercial work, Alex has dedicated significant time to pro bono matters and has been recognized by the New York State Bar Association as an “Empire State Counsel” for his commitment to pro bono on behalf of low-income and vulnerable clients. He has counseled numerous artists, playwrights, filmmakers, musicians, small and micro-business owners and entrepreneurs on a pro bono basis in support of their for-profit and not-for-profit entity formations, conflict-of-interest policies, and applications for tax-exempt status.

Honors & Awards

  • Chambers USA, Recognized Practitioner for Tax in New York (2016-2019)
  • The Legal 500 US, Tax (2015-2018, 2020)

Admissions

Bar Admissions

  • New York

Education

  • University of Michigan Law School, J.D., 1999
  • Boston College, B.A., 1996

Professional Activities

Member

  • New York State Bar Association, Tax Section

Author

  • Carried Interest Tax Rules Could Bring Legal Fights for Treasury,” Bloomberg Tax (August 2020)
  • Structuring Carried Interest After U.S. Tax Reform,” Bloomberg Tax (September 2018), Tax Management Memorandum, Vol. 59. No. 21 (October 15, 2018) (expanded version)
  • “A Guide to the New, Improved Section 355(e) Regulations,” Mergers and Acquisitions, 3, no. 4 (August 2002), Swartz, Linda Z. and Alexander F. Anderson
  • “New, Improved ‘Anti-Morris Trust’ Regulations Regarding Tax-Free Spin-offs and Related Mergers and Acquisitions,” The M&A Lawyer, 5, no. 1 (May 2001), Swartz, Linda Z. and Alexander F. Anderson

Speaker

  • “Corporate Selection and Formation,” Bedford Stuyvesant Restoration Corporation Entrepreneurial Empowerment Workshop Series (May 2019)
  • “Opportunity Zones in Sports,” Opal Group Real Estate Investment Summit 2019 (April 2019)
  • “Carried Interests After TCJA,” USC Gould School of Law 2019 Tax Institute (January 2019)
  • “Current Developments in Transportation Asset Backed Securitizations,” Committee of Banking Institutions on Taxation’s (CBIT) 46th Annual Fall Tax Day (November 2015)

Restructurings

  • Funds managed by Franklin Advisers as majority lenders under the debtor-in-possession financing facility and eventual majority owners of Appvion Inc. pursuant to a credit bid for Appvion’s assets in Chapter 11.
  • CST Industries, the world’s largest and leading tank and dome manufacturer, and two affiliated debtors, as lead debtors’ counsel in connection with their Chapter 11 proceedings
  • DNB Bank ASA as a prepetition lender and debtor-in-possession lender in connection with the Chapter 11 bankruptcy of GulfMark Offshore Inc. 
  • Republic Airways Holdings Inc. in its Chapter 11 proceedings and successful plan of reorganization
  • Delta Petroleum Corporation in its Chapter 11 filing and plan of reorganization that involved the formation of a joint venture company with Laramie II LLC
  • Credit Suisse AG in Zurich on its participation in a $1.4 billion syndicated loan as well as a $75 million bilateral facility against Excel Maritime and 40 of its affiliates amid the Greek shipping company’s descent into bankruptcy
  • Trident Resources Corporationin its Chapter 11 restructuring
  • Strategic Value Partners as co-lead investor with Angelo, Gordon & Company in the restructuring of NextMedia Group Inc. 
  • Avenue Capital as lead investor in the restructuring of Ion Media Networks
  • Avenue Capital as lead investor in the restructuring of MagnaChip Semiconductor Corporation
  • The Official Committee of Unsecured Creditors of Mirant Energy, LLC in its Chapter 11 restructuring
  • Northwest Airlines Corporation in its Chapter 11 restructuring
  • Credit Suisse First Boston Corporation, the largest holder of bonds issued by Panda, an electric power generator, in the restructuring of Panda and its corporate parent
  • The bondholders committee in connection with the restructuring of Spanish telecom Jazztel plc
  • The informal bondholders committee in the restructuring of Arch Wireless, Inc.  
  • Casual Male in its Chapter 11 liquidation and related asset sales
  • Lodgian Inc. in its Chapter 11 restructuring
  • Geneva Steel Company in its Chapter 11 restructuring
  • Numerous investment banks, private equity funds, hedge funds, creditors’ committees and debtors in connection with financial restructuring transactions, including the provision of debtor-in-possession financing and equity backstop commitments

Mergers & Acquisitions

  • Health-E Commerce, an online pre-tax health and wellness shopping platform in its sale to private equity firm Beecken Petty O’Keefe & Co.
  • ConvergeOne (Nasdaq: CVON), a Global IT services provider, in its recent agreement to acquire VT Consolidated, Inc. (Venture Technologies).
  • Sandbridge Capital and Thom Browne, Inc. in the sale of an 85 percent stake in American fashion design house Thom Browne to the Italian luxury company Ermenegildo Zegna Group.
  • Marlin Equity Partners in its acquisition of FrontStream, Inc., a leading provider of software solutions for non-profit fundraising and corporate giving.
  • Endeavor Global Marketing, the cultural marketing division of famed Hollywood agency Endeavor, in its acquisition of full-service branding and marketing firm 160over90.
  • LaLiga, the Spanish soccer league, in its joint venture with Relevent Sports to commercialize its media, sponsorship, and licensing rights in North America
  • ITT Corporation in its acquisition of Hartzell Aerospace, a California-based parts designer and manufacturer
  • Brambles Ltd. in a $115 million sale of its Transport Management System (TMS), LeanLogistics, to UK-based Kewill Inc., a global provider of supply-chain software New York City
  • Epic Pharma in its $550 million sale to China’s Humanwell Healthcare Group and New Jersey’s PuraCap Pharmaceutical
  • Clinquest Group B.V. in the sale of its US and Dutch subsidiaries to Accelovance Inc., a Rockville, Maryland-based global Contract Research Organization (CRO) focusing on oncology vaccines and general medicine clinical research
  • Chiltern, a leading global contract research organization headquartered in the UK, in the acquisition of Pennsylvania- based Theorem Clinical Research
  • ITT Corporation in its acquisition of Wolverine Automotive Holdings Inc., the parent company of Wolverine Advanced Materials LLC
  • Heartland Food Group (Heartland) in its acquisition of the iconic artificial sweetener brand Splenda from Johnson & Johnson subsidiary McNeil Nutritionals with Centerbridge Partners who became a shareholder in Heartland as part of the transaction
  • Chindex International Inc. in its sale to a buyer consortium consisting of an affiliate of US private equity firm TPG, an affiliate of Shanghai Fosun Pharmaceutical Group and the Chindex CEO
  • Cipla in its acquisition of two US generic drug companies, InvaGen Pharmaceuticals Inc and Exelan Pharmaceuticals Inc., for $550 million in cash
  • Greenbriar Equity Group in its acquisition of a majority stake in SEKO Logistics, a leading provider of supply chain services
  • Kenner & Company Inc. in the $1.1 billion acquisition of Dynacast, a maker of precision die-cast components and a division of Melrose PLC
  • Merck & Company Inc. in a $9.5 billion acquisition of Cubist Pharmaceuticals Inc., an antibiotic manufacturer, and in a $3.85 billion deal to buy Idenix Pharmaceuticals Inc., a biotechnology company developing drugs to cure hepatitis C
  • Zoetis Inc. in the $255 million acquisition of certain assets of Abbott Laboratories’ veterinary division
  • Rockwood Holdings Inc. in the sale of its titanium dioxide and performance additive businesses to Huntsman Corp. for $1.33 billion
  • MediaNews Group Inc. in its acquisition of 21st Century Newspaper Holdings LLC and its offering of $125 million “high-yield” senior secured notes to fund the acquisition
  • Republic Airways in its sale of Frontier Airlines to an affiliate of private equity firm Indigo Partners
  • Rockwood Holdings Inc. in the sale of its clay-based additives business to Germany’s Altana Group
  • Rockwood Holdings Inc. in reaching an agreement to sell its titanium dioxide and performance additive businesses for $1.1 billion
  • Greenbriar Equity Group in its acquisition of railroad maintenance equipment and services company Nordco from the private equity arm of the Ontario Municipal Employees Retirement System
  • ACT Teleconferencing in its sale to Premiere Global Services
  • Greenbriar Equity Group in its acquisition of Transplace, the Texas logistics firm for the trucking industry, from an affiliate of CI Capital Partners, a New York-based private equity firm
  • Innovative Power Solutions, a US manufacturer of electrical power generators and converters used primarily in military aircraft, in its sale to Zodiac Aerospace, a world leader in aeronautical equipment and systems headquartered in France
  • Greenbriar Equity Group LLC in its acquisition of PetroChoice from KRG Capital
  • Benihana Inc. in its acquisition by Angelo, Gordon & Co.
  • Cenveo Inc. in the sale of its forms and business documents group to Ennis, Inc.
  • Mizkan Americas, a leading condiment manufacturer, in its acquisition of Border Foods Inc. from Ares Capital
  • Bridas Corporation in its $7 billion acquisition of BP’s stake in Pan American Energy
  • Royalty Pharma in its joint acquisition of Cypress Bioscience Inc. with Ramius LLC
  • Max Capital Group Ltd. in its merger with Harbor Point Re Ltd.
  • Marathon Acquisition Corporation in its acquisition of Global Ship Lease Inc.
  • Pfizer Inc. in its acquisition of Vicuron Pharmaceuticals Inc.
  • StorageTek in its acquisition by Sun Microsystems Inc.
  • Procter & Gamble Company in its acquisition of The Gillette Company
  • Pfizer Inc. in its acquisition of Pharmacia Corp.
  • TeleCorp PCS Inc. in its merger with AT&T Wireless Services Inc.
  • The Special Committee of the Board of Directors of the Houghton Mifflin Company in Vivendi Universal’s cash acquisition of Houghton Mifflin stock
  • Quaker Oats Company in its merger with PepsiCo Inc.
  • TeleCorp PCS Inc. in its double dummy merger with Tritel Inc. and simultaneous asset swap with AT&T
  • Numerous investment banks, private equity funds and hedge funds in connection with their acquisition of portfolio companies and strategic investments

Securities Offerings, Financing and Other Transactions

  • AMC Networks as underwriters’ counsel in connection with AMC's $800 million senior notes offering and represented the joint lead arrangers, administrative agent and collateral agent in connection with AMC's $1.25 billion senior secured credit facility
  • Air Lease Corporation and the issuers in connection with a $344.7 million offering that launched ALC's Thunderbolt platform
  • Tennenbaum Capital Partners LLC in a $100 million engine financing facility to Mesa Air Group Inc., a regional airline
  • Blackbird Capital I in an $800 million aircraft lease ABS securitization, the proceeds of which will be used by Blackbird to acquire a portfolio of 19 aircraft
  • An underwriting group for an $800 million public debt offering by CBS Corp. to repurchase shares and pay down short-term debt
  • United Airlines Inc. in issuances of $949 million pass-through trust certificates, series 2014-1 and $929.3 million pass-through trust certificates, series 2013-1
  • Philippine Airlines Inc. in connection with a $9.5 billion order for 65 aircraft in what is the largest aviation purchase in Philippines history
  • Banco Regional SAECA, one of Paraguay's largest banks, in its issuance of $300 million senior notes due 2019
  • Wells Fargo Securities LLC as initial purchaser and sole structuring agent in a $636.21 million asset-backed securitization sponsored by Dublin-based Avolon Aerospace Leasing Limited
  • Air Lease Corporation in connection with its inaugural financing with the Export-Import Bank of the United States
  • Goldman Sachs as bookrunner and structuring agent in a $587.5 million transaction involving Emirates and Doric — Airfinance Journal’s “Innovative Deal of the Year” Goldman Sachs as arranger in connection with Guggenheim Partners' purchase of $1 billion worth of aviation loans from AerCap Holdings — Airfinance Journal’s “Capital Markets Deal of the Year”
  • Wells Fargo Bank N.A. in the formation of its aircraft leasing joint venture with Dublin-based Avolon—Airfinance Journal's "Equity Deal of the Year"
  • A syndicate of major financial institutions in connection with a $500 million senior secured trade-related facility agreement for the Brazilian producer and Macao trading subsidiaries of Sateri International Group
  • A major Brazilian steel conglomerate as borrower in connection with a $3 billion revolving credit facility transaction
  • HSBC Securities Inc. and Société Générale as joint leader arrangers in two loan facility transactions for a Brazilian pulp and paper group aggregating $2.65 billion BNP Paribas, Goldman Sachs and JPMorgan as lead underwriters in the public offer of $500 million of debt securities of Viacom Inc.
  • Cenveo Corporation in the private placement of $225 million highyield debt securities and $75 million of exchangeable debt securities placed by Bank of America, and the simultaneous tender offer for three series of high-yield debt securities
  • Morgan Stanley et al. as lead underwriters in the public offering of $750 million of debt securities of Viacom Inc.
  • Lorillard Inc. in the public offering of $500 million senior notes
  • Alterra Finance LLC in its offering of $350 million aggregate principal amount senior notes
  • Greenlight Capital Re Ltd. in its initial public offering
  • TeleCorp PCS Inc. and Tritel Inc. in multiple high-yield debt offerings totaling over $1 billion
  • Corporations, partnerships and high net-worth individuals in connection with their Internal Revenue Service ruling requests, audit preparation and defense and other tax controversy matters

Alerts and Publications

New Regulations Clarify the Application of U.S. Withholding Regime to Secondary Transfers of Partnership Interests by Non-U.S. Partners

October 20, 2020

Proposed Regulations Provide Guidance for TCJA’s New Carried Interest Rules

August 7, 2020

Initial Impressions of the Business Tax Measures in the Phase III Coronavirus (COVID-19) Legislation

March 26, 2020

Companies Should Consider Adopting Net Operating Loss Rights Plans in the Wake of the Coronavirus (COVID-19) to Protect Net Operating Losses

March 20, 2020

Final Regulations Expand Prospects for Businesses and Investors in Qualified Opportunity Zones

March 12, 2020

Supreme Court Strikes Down “Bob Richards” Rule, Impacting Consolidated Group Members’ Entitlement to Tax Refunds in Bankruptcy Proceedings

March 2, 2020

Transition Relief for Section 382 Proposed Regulations

January 15, 2020

Cryptocurrency Industry and Investors Receive New Guidance on Key Tax Issues: Hard Forks, Airdrops, and Other Virtual Currency Transactions Addressed by IRS

October 10, 2019

Proposed Regulations May Significantly Reduce the Value of Net Operating Loss Carryforwards and the Value of Companies with Net Operating Losses

September 16, 2019

Opportunities for Stadium Development and Sports Industry Operating Businesses in New Treasury Proposed Regulations on Qualified Opportunity Fund Investments

July 9, 2019

Many Early-Stage Companies Could See Substantial Benefits from Opportunity Zone Tax Incentives

June 3, 2019

Treasury Releases Proposed Regulations Providing Additional Clarity on Qualified Opportunity Fund Investments

April 26, 2019

Proposed Regulations Provide Relief for Individual and Pass-Through Shareholders of Controlled Foreign Corporations

March 13, 2019

New Guidance on Opportunity Zones Offers Taxpayers Ability to Defer Substantial Capital Gains

October 30, 2018

In the News

Press Releases

Events