Overview
Omer frequently advises issuers and underwriters on the U.S. tax aspects of various securities offerings such as initial public offerings and other equity offerings, investment grade, high yield and convertible debt issuances, asset-backed securitizations and various liability management transactions (exchange offers, tender offers and consent solicitations) with a particular focus on transactions involving non-U.S. issuers or U.S. issuers that are members of non-U.S. parented groups. Omer also frequently advises on the U.S. tax aspects of cross-border financing arrangements, structured products and derivatives, cross-border mergers and acquisitions, joint ventures, private equity portfolio investments and restructurings.
Work Highlights
Omer has advised on the tax aspects of many market-leading transactions. These include advising:
Capital Markets
- Puig on the U.S. tax aspects of its €2.9 billion Spanish IPO and Rule 144A offering.
- The initial purchasers on the U.S. tax aspects of United Group €1.7 high-yield refinancing comprising of four tranches of senior secured and PIK notes.
- The underwriters on the U.S. tax aspects of the c.€2.3 IPO and Rule 144A offering of CVC Capital Partners and listing on Euronext Amsterdam.
- Holcim on the U.S. tax aspects of its exchange offer for six series of outstanding bonds originally issued by its subsidiaries for new bonds of corresponding maturity guaranteed by Amrize in connection with Holcim’s spin-off of its North American business.
Securitizations
- Citi as the arranger and sole lead manager on the U.S. tax aspects of a landmark securitization deal involving a large portfolio of UK equity release mortgages.
- Cerberus European Residential Holdings B.V. as the sponsor on the U.S. tax aspects of an RMBS transaction securitizing a portfolio of residential mortgage loans.
Finance and Banking
- Onex Partners on the U.S. tax aspects of its acquisition finance in connection with the acquisition of Fischbach KG.
- Goldman Sachs on the U.S. tax aspects of its debt financing for the public offer for L’Occitane.
Mergers and Acquisitions
- Getir on the U.S. tax aspects of the acquisition of online grocery company FreshDirect Inc. from Ahold Delhaize USA.
- AXA IM Prime on the U.S. tax aspects of its acquisition of a minority stake in Hayfin, a leading European alternative asset management company, jointly with Mubadala Investment Company.
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