Gina Spinosa, Author at Gibson Dunn

Partners Theane Evangelis and Debra Wong Yang have been named to the Daily Journal’s list of Top Women Lawyers 2025.

The publication recognized Debra for her “strategic- and business-focused advice,” highlighting the breadth of her legal practice, which includes advising clients across “tech and fintech sectors, early-stage companies, and traditional corporate businesses on their most complex and high-stakes matters.”

Theane was honored for the impact of her work, with the Daily Journal noting that she “not only takes on cases of immense social significance … but also successfully litigates high-value business matters.” She was also commended for her landmark 2024 U.S. Supreme Court victory on behalf of municipal efforts to address homelessness.

Partner Matt Donnelly recently shared insights with Tax Notes about the changes to the foreign-entity-of-concern rules in relation to clean energy tax credits in the budget bill passed by the U.S. House of Representatives — and the potential challenges these changes may pose for companies with international operations.

Partner Eric Sloan spoke to Tax Notes about a last-minute change in the tax bill passed recently by the U.S. House of Representatives, which clarifies whether partnership rules on disguised sales and disguised fees for services are self-executing. While unexpected, Eric noted that the change may have limited practical impact.

“The subchapter K crowd has essentially practiced as if the [section 707] rules were operative in the absence of regulations for a long time, largely because we have all believed that a court would use one of many routes to reach the same result, even if a court found the code provision not to be self-executing,” he told the publication.

Eric is a Co-Chair of our firm’s Tax Practice Group.

Partners Theane Evangelis and Debra Wong Yang have been named to the Los Angeles Business Journal’s Women of Influence: Attorneys list for 2025. The list honors “the region’s most influential women legal professionals” for their “exceptional legal skill and achievement across the full spectrum of responsibility, exemplary leadership as evidenced by the highest professional and ethical standards, and for contributions to the Los Angeles community at large.”

Gibson Dunn is representing Phoenix Global in its $325 million sale to SunCoke Energy, Inc., a supplier of high-quality metallurgical coke and logistics services.

Our team is led by partner Quinton C. Farrar and includes of counsel Haresh Prasad and associates Leonardo Labriola, Colette McNeela, and Kyle Ezring.

Gibson Dunn advised Al Rajhi Capital Company in its capacity as sole financial advisor, lead manager, bookrunner, and underwriter on the initial public offering (IPO) and listing of United Carton Industries Company (UCIC) on the Main Market of the Saudi Exchange (Tadawul). The IPO consisted of the offer and sale of 12 million shares, representing 30% of the total issued share capital of UCIC.

The IPO, which had attracted approximately $20.21 billion (SAR 75.8 billion) in orders in the institutional tranche, was 126 times oversubscribed and raised gross proceeds of approximately $160 million (SAR 600 million).

UCIC is the leading corrugated carton and paper packaging company in Saudi Arabia, with additional product offerings in the folding carton, pulp, and containerboard segments. UCIC leads a corporate group comprising five companies with eight manufacturing plants across Saudi Arabia and the United Arab Emirates, all active in the various segments of the carton industry.

The Gibson Dunn team was led by partner Ibrahim Soumrany and included associates Gaith Aljundi, Hadeel Tayeb, and Sara Almahayni.

Gibson Dunn is pleased to announce that Andrew W. Cheng has rejoined the firm’s Los Angeles office as a partner in the Business Restructuring and Reorganization Practice Group and the Liability Management and Special Situations Practice Group.

“We are excited to welcome Andrew back to our team,” said Scott J. Greenberg, Global Chair of Gibson Dunn’s Business Restructuring and Reorganization Practice Group. “With restructurings and distressed financings on the rise, our market-leading platform is experiencing incredible client demand globally. Andrew is a versatile finance lawyer with extensive experience leading financing transactions in the rescue and distressed space. He will be instrumental in deepening our bench and helping clients navigate the increasingly dynamic credit environment.”

“I’m thrilled to come home to Gibson Dunn,” said Andrew. “I’ve been impressed watching the Gibson Dunn team transform the restructuring practice into a global powerhouse. I look forward to working alongside this incredible, collaborative team as it continues to lead clients through complex restructurings and provide innovative, market-moving financing solutions.”

Steven Domanowski, Chair of the firm’s Liability Management and Special Situations Practice Group, added, “Andrew will serve as an invaluable resource for our clients in a highly active distressed finance environment. He intimately understands the needs our clients are facing and how to craft resolutions to complex problems.”

The firm’s Business Restructuring and Reorganization Practice Group has expanded its global offering over the past few years, with Andrew being the most recent addition to the team. In March, senior restructuring partners Chris Howard and Presley Warner joined in London. The group’s additions also include partners Lisa Stevens (London), AnnElyse Scarlett Gains (Washington, D.C.), Caith Kushner (New York), and Ryan Kim (New York), as well as the promotions of Stephen D. Silverman (New York) and Melissa L. Barshop (Century City) to partner.

The Gibson Dunn Business Restructuring and Reorganization Practice Group advises on the largest and most complex restructurings globally, dominating the market in the U.S. and Europe. It was named Lead Counsel in Debtwire’s Restructuring Advisory Mandates Report for North America in both 2023 and 2024. Within the practice, the Liability Management and Special Situations team has emerged as a pioneer in liability management focused on devising and executing tailored solutions for ad hoc groups of debt holders and other debt investors.

About Andrew Cheng

Andrew’s practice focuses on distressed-related financings, including rescue and DIP financings, representing lenders in liability management transactions, restructuring of syndicated secured credit facilities, and sponsor-side acquisition financings.

Prior to rejoining Gibson Dunn, Andrew served as a partner at another international law firm. Previously, he was a partner at Gibson Dunn. He earned his law degree from Harvard Law School in 2000.

Gibson Dunn has been recognized for advising in three winning deals at this year’s Global Banking & Markets Awards: Middle East 2025, which recognize “the most innovative and ground-breaking deals across the Midde East.”

The award-winning deals are:

Debut Corporate Bond Deal of the Year – ADNOC Murban. Our team was led by partners Marwan Elaraby, Renad Younes, and Hugo Hernández-Mancha and included of counsel Cason Moore and associates Omar Morsy, Krishna Parikh, and Mostafa Mabrouk.
Local Equity Capital Markets Deal of the Year – Talabat Holding. Our team was led by partners Marwan Elaraby, Jade Chu, and Ibrahim Soumrany. It included associates Omar Morsy, Krishna Parikh, Ashley Cywicki, Vlad Zinovyev, Rachel Treasure, Anthony Forde, Huw Thomas, Ian Mwiti Mathenge, and Sherif Hashem, as well as staff attorney Hazim Alfreahat.
High Yield Debt Deal of the Year – Alephya Education (Hong Kong). Our team was led by partner Daniel Abercromby and included associates John Cheah, Jun An Chee, and Charles Kim

Gibson Dunn advised GCL, a global leader in live events and luxury goods specialty logistics, and ATL Partners on GCL’s sale to Providence Equity Partners. Providence is a premier private equity firm with significant experience investing in and supporting the growth of companies in the entertainment and media sectors.

Providence will become the majority shareholder of GCL, while ATL Partners, the current majority owner, will retain a minority equity stake in GCL.

Led by partner Alexander Fine, our corporate team included partner Maxwell Ball and associates Jonathan Abrams and Kristen Lee. Partner Aaron Adams and of counsel Jason Durschlag advised on financing; partner Matt Donnelly and associate Eva Gao on tax; partner Michael Collins on benefits; partner Meghan Hungate on IP; partners Joshua Lipton and Attila Borsos and associates Alexander Merritt and Stuart Houston on antitrust aspects; partner Christopher Timura on trade; and partner Michael Murphy on environmental aspects.

Partners Andrew Lance and James Hallowell shared their insights with Law360 on the complexities of religious real estate transactions in New York City. Drawing on their deep experience, they explained such deals must not only pass an extensive regulatory review but also demand an understanding of the missions and governance structures of the faith-based organizations involved.

Gibson Dunn represented AT&T in its $5.75 billion acquisition of substantially all of Lumen’s Mass Markets fiber business, which today totals about 1 million fiber customers and reaches more than 4 million fiber locations across 11 U.S. states.

Led by partner Robert Little, the Gibson Dunn corporate team included partner Joe Orien and associates William Altabef, Joshua Paul Barringer, Marie Baldwin, and Riley Gesling. Partner Pamela Lawrence Endreny and associates Duncan Hamilton and Eva Gao advised on tax; partner Krista Hanvey and associate Ashley Romanias on benefits; partner Daniel Angel and associates Jacqueline Malzone and Yaz Kaveh on IP; partner Cassandra Gaedt-Sheckter and associates Jennifer Grecco and Ruby Lang on data privacy; and partner Michael Murphy on environmental aspects.

Interviewed by Law.com about the uncertainty surrounding transgender rights in the workplace now that portions of the Equal Employment Opportunity Commission’s anti-harassment guidance have been struck down by a Texas judge, Washington, D.C. partner Jason Schwartz noted that the real difficulty for employers is that “there is no clear statement of what the law is. I don’t think there will be until these issues percolate all the way up to the Supreme Court.”

Jason is Co-Chair of our Labor & Employment Practice Group.

Read the full article, “‘Pronoun Police’: New Uncertainty After EEOC Workplace Rules Struck Down,” in Law.com (subscription required).

Gibson Dunn represented the underwriters in a public offering by Interstate Power and Light Company (IPL) of $600 million aggregate principal amount of IPL’s 5.600% senior debentures due 2035.

The underwriters were led by BofA Securities, Inc., Mizuho Securities USA LLC, MUFG Securities Americas Inc., and Wells Fargo Securities, LLC. IPL is a public utility company and a wholly owned subsidiary of Alliant Energy Corporation.

Our team was led by partner Andrew Fabens and of counsel Rodrigo Surcan, and included associates Lawrence Lee, Ian Mathenge, and Stephen Huie. Partner William Hollaway and senior counsel Janine Durand advised on regulatory aspects; partner Rachel Levick and associate Taylor Amato advised on environmental aspects; and partner Lorna Wilson advised on tax.

Eleven Gibson Dunn partners have been recognized by Lawdragon in its inaugural guide to the 500 Leading Global Tax Lawyers: the “titans” of tax law who work on M&A and other complex transactions, handle tax disputes and litigation (including criminal matters), and specialize in family offices and private wealth.

Kudos to Sandy Bhogal, Matt Donnelly, Pamela Lawrence Endreny, Benjamin J. Fryer, Saul Mezei, Jennifer L. Sabin, Eric B. Sloan, Sanford W. Stark, Jeffrey M. Trinklein, C. Terrell Ussing, and Edward S. Wei.

Financier Worldwide has named partner William Hallatt to its Power Players: Financial Services Regulation 2025 – Distinguished Advisers list, recognizing his influential role in shaping the future of financial regulation in AI, FinTech, and digital assets.

William told the publication that first class client service means proactively saving them time, anticipating their needs, and clarifying expectations from both sides. “Ultimately trust is proven in those critical moments, when things go wrong and the client reaches out, you know you have become their trusted adviser. That’s why I always pick up the phone; being there when it matters most is the hallmark of trust.”

William is Co-Chair of the Financial Regulatory Practice Group and head of the Asia-Pacific Financial Regulatory Practice Group.

Speaking to Global Investigations Review (subscription required), Christopher Timura said semiconductor export licensing requirements will likely remain in place, despite the U.S. Department of Commerce rescinding the Biden-era AI diffusion rule. Christopher told the publication, “I wouldn’t necessarily think that just because a quota isn’t in place and there aren’t limits, doesn’t mean there aren’t licensing requirements that are still applied to these chips.”

The rule was withdrawn two days before implementation, with the department stating it would have “stifled American innovation and saddled companies with burdensome new regulatory requirements” and harmed diplomatic ties by downgrading countries to “second-tier status.”

Christopher said the Trump administration is expected to continue targeting the illegal diversion of U.S. technology through new export controls. “There might ultimately be uncertainty for particular jurisdictions as to whether the chips will be allowed into those countries at all.” He added that countries previously placed in a more restricted tier may still carry a “strike against them” in licensing decisions.

Partners Saul Mezei, Sanford W. Stark, and C. Terrell Ussing and associate Nicole Butze have authored the USA chapter of the Chambers Tax Controversy 2025 Practice Guide, which addresses a range of tax controversy issues and trends.

A Gibson Dunn team earned a Litigator of the Week shout-out from Litigation Daily for securing a rare complete summary judgment win on behalf of our client, GRAIL, Inc., against a former employee’s claims of race-based discrimination, harassment, and retaliation under the California Fair Employment and Housing Act.

The plaintiff filed a complaint after overhearing an inappropriate joke made by a direct report to another employee at a sales event. The company investigated the complaint and took disciplinary action against the offending employee. The plaintiff disagreed with the level of discipline, believing the decision not to terminate the employee violated company policy. Gibson Dunn demonstrated that our client had robust anti-harassment policies and responded promptly — investigating the complaint, issuing a written warning, and mandating sensitivity training.

The plaintiff also alleged retaliation when her role was eliminated during a restructuring. Our team showed that the client had offered a comparable role that avoided supervision of the alleged harasser, and that the plaintiff had already accepted another job before learning her role had been eliminated.

The Alameda County Superior Court found that the conduct did not meet the legal threshold for harassment, the company’s response was appropriate, and the job elimination was not retaliatory. The court also excluded the plaintiff’s speculative evidence and granted summary judgment in our client’s favor.

The team included partners Theane Evangelis, Katherine V.A. Smith and Cynthia Chen McTernan, and associates Emily Sauer, Anna Ziv, and Jacob Arber.

Gibson Dunn represented the initial purchasers in Alliant Energy Corporation’s (AEC) private offering of $575 million aggregate principal amount of 3.250% convertible senior notes due 2028.

AEC is a public utility holding company that provides regulated electric and natural gas service to customers in the Midwest. Goldman Sachs & Co. LLC, Barclays Capital Inc., and J.P. Morgan Securities LLC acted as lead joint book-running managers for the offering.

Our team was led by partners Andrew Fabens and Stewart McDowell and of counsel Rodrigo Surcan, and included associates Lawrence Lee, Ian Mathenge, and Stephen Huie.

Partner William R. Hollaway and senior counsel Janine Durand advised on regulatory aspects; partner Rachel Levick and associate Taylor Amato advised on environmental aspects; and partner Lorna Wilson advised on tax.

An article in Law360 reports on the task force created by Gibson Dunn to help clients navigate the challenges posed by increasingly active State Attorney General investigations and litigation across major U.S. industries.

Read the article, “Gibson Dunn Launches State Attorneys General Task Force,” in Law360 [PDF].