People
Dave Lewis
Biography
Dave is Co-Managing Partner of the US. He has significant experience in domestic and international tax planning, corporate mergers and acquisitions, private equity transactions, domestic and international joint ventures and global capital markets transactions.
He has advised on the U.S. federal income tax aspects of structuring and implementing: global mergers and acquisitions, spin-offs, divestitures, restructurings and bankruptcies, private equity and real estate fund formations and investments, global securities offerings, asset securitizations and cross-border financing. He also has significant experience advising on general tax aspects of financial instruments and derivatives and in global tax planning and cross-border structures.
Dave is ranked as a recommended lawyer in Legal 500 USA.
Practice areas
- Tax
- Real estate
- Funds and asset management
- Corporate and M&A
Sectors
- Private capital
- Infrastructure and transport
- Energy
- Communications media and entertainment
- Financial institutions
- Sovereign wealth and institutional investors
Selected experience
- Shionogi & Co. on its equity investment into and licensing agreement with Apnimed for Sleep Disorder Treatment
- EQT on its acquisition of Seven Seas Water Group, a leading provider of sustainable water and wastewater solutions, from Morgan Stanley Infrastructure Partners.
- LPL Financial Holdings on the acquisition of Commonwealth Financial Network.
- Fresenius Kabi, the global health care company, on its public acquisition of Akorn, a Chicago-based manufacturer of prescription and over-the-counter pharmaceutical products, for approximately USD4.3bn.
- WillScot on its acquisition of Modular Space Holdings worth approximately USD1.1bn.
- EG Group on its USD2.15bn acquisition of Kroger’s convenience store business, establishing EG Group as one of the 20 largest convenience store chains in the United States. EG Group, which previously had no retail presence in the United States, will establish its North American headquarters in Cincinnati, where Kroger is based.
- An investment firm on a USD500m private equity fund to invest in mezzanine debt instruments of mid-market companies based in North America.
- A subsidiary of a private equity firm on the sale of Fenix Marine Services, operator of one of the busiest port complexes in North America, to CMA CGM, for an enterprise value of USD2.3bn, located the Los Angeles, California.
- Greif in the USD1.8 billion divestiture of its containerboard business to Packaging Corporation of America.
Education
- LL.M. in Taxation, New York University School of Law, 1998
- J.D., cum laude, University of Maryland School of Law, 1997
- B.B.A., Emory University, 1994
Admissions
- Registered Foreign Lawyer, England and Wales, 2024
- Admitted: Bar of the State of New York, 2009
- Admitted: Bar of the State of Maryland, 1998
- Admitted: Bar of the District of Columbia, 1998
- Admitted: United States Tax Court, 1999