Matthew Russo

Overview

Matt is Counsel in our Tax practice in New York with a strong focus on advising investment funds and their managers, financial institutions, and institutional and sovereign investors. Matt has considerable experience counselling investment funds and financial institutions in connection with the formation and management of their funds and complex structuring issues across a broad range of investment strategies and asset classes. Additionally, he has a robust investor practice and regularly supports non-U.S. governmental entities and sovereign wealth funds with respect to the U.S. tax matters affecting their investments. Matt also has experience advising buyers and sellers on their secondary market investment fund transactions. 

Work Highlights

• Ardian: advising on the launch of numerous funds, including multiple generations of its secondary fund of funds, infrastructure funds, LBO funds, expansion funds, and mezzanine/private debt funds.
• Macquarie Asset Management: advising on the raising of their infrastructure debt fund with a global investment strategy and direct lending funds with U.S. and European focused strategies.   
• Hines: advising on its flagship Asian and European core+ real estate funds.
• CBRE Global Investors: advising on the fundraising, structuring, and on-going management of several of their global real estate funds.
• Various Sovereign Wealth Funds and Sovereign Canadian Pension Plans: advising on U.S. tax issues with respect to substantial investor commitments to investment funds, including in connection with direct investments, co-investments, managed accounts, strategic partnerships, and GP revenue share participation arrangements.
• Wealth management divisions of multinational investment banks: advising on the establishment of conduit funds offered to their high-net-worth clients to facilitate their participation in investment funds.
• Getir: advised on the acquisition of online grocery company FreshDirect Inc. from Ahold Delhaize USA.
• Assa Abloy: advised on its $4.3bn acquisition of Spectrum Brands' Hardware and Home Improvement division.

Beyond the Office

Prior to joining Linklaters, Matt worked in the global tax structuring team of a Big 4 accounting firm.