Billy Abbott

Counsel

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Billy Abbott advises clients on tax matters in the context of private and public mergers and acquisitions, the formation, acquisition, and unwinding of partnerships and limited liability companies (LLCs), securities issuances and exchanges such as initial public offerings (IPOs) and debt securities, and large-scale syndicated credit facilities by financial institutions.

Billy understands that every business’s tax position is different and works to ensure that his clients achieve the best result possible in any transaction. He represents a wide range of enterprises, including start-ups, large multinational corporations, financial institutions, private equity, real estate, and other investment funds, and traditional and alternative energy companies. Billy has experience in a variety of sectors, from pharmaceuticals and technology, to industrials.

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Honors & Awards

  • Ranked by Legal 500 in Tax

Admissions

Bar Admissions

  • California
  • New York

Education

  • Stanford University, J.D.
  • College of William and Mary, B.A., Government and Mathematics

Professional Activities

Clerkships

  • Honorable Mary Ann Cohen, U.S. Tax Court
  • Represented a major technology company in the acquisition of several foreign target companies
  • Represented issuers and underwriters in multibillion-dollar issuances of publicly traded securities
  • Represented private equity clients in the sale and acquisition of diverse portfolio companies
  • Advised on an exchange of complex publicly traded debt securities

Alerts and Publications

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

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

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

October 30, 2018

Parties to Cost Sharing Agreements Must Share the Costs and Deductions of Stock-Based Compensation

August 3, 2018

Supreme Court Permits States to Impose Tax on Retailers without a Physical Presence in Those States

June 21, 2018

U.S. Tax Reform Legislation Likely to Have Significant Impact on Investment Funds, Their Managers, and Their Investors

December 20, 2017

U.S. Tax Reform Legislation to Impact Secondaries Transactions: Transfers of Partnership Interests by Non-U.S. Partners May Be Subject to New 10% U.S. Withholding Tax

December 18, 2017

Press Releases

O’Melveny Represents Electronics For Imaging in Closing of US$1.7 Billion Acquisition by Siris Affiliate

July 25, 2019

O’Melveny Advises Booking Holdings Inc. in Agreement to Acquire Venga

May 6, 2019

O’Melveny Represents Electronics For Imaging in Agreement to be Acquired by Affiliate of Siris for US$1.7 Billion

April 15, 2019

O’Melveny Represents Finisar in US$3.2 Billion Agreement to be Acquired by II-VI Incorporated

November 9, 2018

O’Melveny Advises VMware on Purchase of Heptio

November 6, 2018

O’Melveny Guides OnShift on Strategic Investment

October 29, 2018

O’Melveny Advises Future Beat on Sale to On Location Events

October 10, 2018

O’Melveny Represents HID Global in Crossmatch Acquisition

September 24, 2018

O’Melveny Represents Skyworks in Acquisition of Avnera

August 8, 2018

O’Melveny Represents ValueAct Capital Master Fund in Sale of Majority Interest in Seismic Data Company Seitel

July 20, 2018

O’Melveny Advises Loop Commerce in Agreement to be Acquired by Synchrony

May 11, 2018

O’Melveny Represents Cedexis in Acquisition by Citrix

February 12, 2018

O’Melveny Represents Mezi in Sale to American Express

January 30, 2018

In the News