Gabriel Grossman

Gabriel Grossman

U.S. Tax Partner, New York

"I have a wide-ranging finance and structuring tax practice with a particular focus on the tax issues faced by renewable energy developers/sponsors."

Overview

Professional experience

Education and qualifications

Overview

Gabe has a wide-ranging finance and structuring tax practice with a particular focus on the tax issues faced by renewable energy developers/sponsors (including structuring for U.S. tax credits), financial institutions, alternative investment funds and institutional investors. He has extensive experience advising clients on tax and structuring issues arising from complex partnership and lease structures, financing transactions, tax-credit investments (ITC/PTC/45Q), risk transfer transactions, and securitizations. Recently, Gabe has spent significant time advising clients on the impact of the Inflation Reduction Act on energy transition matters. 

In addition, Gabe has advised on a variety of cross-border investments including mergers and acquisitions, joint ventures, restructurings (both in bankruptcy and out of court restructurings), and reorganizations. Gabe also has experience working for fund sponsors on fund formation, restructuring and financing transactions. Gabe’s diverse experience gives him unique perspective on the tax issues his clients face, working to develop commercial solutions.

Gabe spent over 3 years in the role of tax structuring counsel at an alternative investment advisor focused on distressed debt opportunities. In that role he advised broadly on tax matters involved in the negotiation of offering documents, response to investor tax queries, structuring and restructuring of portfolio investments, and optimization of tax structuring for fund and family office investments.

Gabe also spent three years working from our London office.

Work highlights
  • A leading transmission developer/operator: advising on the structuring of its investment into U.S. offshore wind projects.
  • A sponsor group and project company on the development of an offshore wind project in Massachusetts.
  • Global lending consortium: advising on a mezzanine financing for a $1.3b power generation facility in Ohio.
  • A French-based aviation equipment manufacturer and supplier: advising on structuring for lease-based securitization.
  • Leading global asset manager: advising on the structuring of investment funds, joint ventures and portfolio investment activity.
  • Various U.S. and European investment banks: advising on issuances of structured products, risk transfer and securitization transactions.
  • Moolec Sciences: advising on $376m de-SPAC transaction.

Professional experience

Prior to joining Linklaters, Gabe worked in the San Francisco Office of Goodwin Proctor advising on tech mergers and acquisitions as well as private equity and real estate fund formation. Gabe also worked in Proskauer Rose’s New York transaction tax practice on capital markets transactions, mergers and acquisitions and alternative investment fund matters.

Education and qualifications

Gabe holds an LLM in taxation from NYU School of Law and a Juris Doctor from UCLA School of Law where he was a member of their Law Review. Gabe obtained a Bachelor of Arts in Human Development from University of California – San Diego.