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Firm News February 11, 2025

Gibson Dunn Advises Lennar in Spin-off of Millrose Properties

Gibson Dunn advised Lennar Corporation, one of the nation's leading homebuilders, as tax counsel in the taxable spin-off of Millrose Properties, Inc. from Lennar through a distribution of approximately 80% of Millrose's stock to Lennar's stockholders.

Article January 1, 2025

Continuation Funds: Tax Issues

Daniel Zygielbaum and Jennifer Fitzgerald are the authors of "Continuation Funds: Tax Issues" [PDF] published by Practical Tax Strategies in its January 2025 issue. 

Firm News November 12, 2024

Gibson Dunn Advises Initial Purchasers and Dealer Managers on Issuance of Senior Secured Notes by Generación Mediterránea S.A. and Central Térmica Roca S.A.

Gibson Dunn represented J.P. Morgan Securities LLC, Santander US Capital Markets LLC, Citigroup Global Markets Inc., BCP Securities, Inc., Latin Securities S.A. Agent de Valores and Balanz Capital Valores S.A.U., as (i) initial purchasers in connection with an issuance of US$141 million of 11.000% Senior Secured Notes due 2031 (the “New Notes”) by Generación Mediterránea S.A. and Central Térmica Roca S.A., and (ii) dealer managers in connection with an offer to exchange any and all of their 13.250% Senior Secured Notes due 2026, 12.50% Senior Secured Notes due 2027, and 9.625% Senior Notes due 2027 (collectively, the “Existing Notes”) for approximately $215 million of their 11.000% Senior Secured due 2031, and a related consent solicitation to amend certain provisions of the indentures governing their Existing Notes, to among other matters, substantially eliminate certain restrictive covenants and events of default.

Firm News December 4, 2023

Gibson Dunn Represents Neuberger Berman on First-Ever Successful Continuation Fund Transaction in Japan

Gibson Dunn represented funds advised by Neuberger Berman as lead investors of continuation series funds organized by J-STAR, a Japan-focused private equity sponsor.

Client Alert November 22, 2023

Tax Court Holds That Non-U.S. Fund Is Engaged in a U.S. Trade or Business

The Court’s decision raises important considerations for asset managers, non-U.S. funds, and other non-U.S. persons that invest in the United States.

Article July 25, 2023

Corporate Tax 2023: USA

New York partner Eric Sloan, New York of counsel Jennifer Sabin and Washington, D.C. associate Jennifer Fitzgerald are the authors of the "USA" chapter in Global Legal Insights – Corporate Tax 2023, published by Global Legal Group in July 2023. 

Client Alert May 29, 2021

Biden Administration Releases Fiscal Year 2022 Budget, Together With a “Greenbook” Providing Detailed Descriptions of Proposed Changes to Federal Tax Law and Accompanying Revenue Estimates

On May 28, 2021, the Administration released its fiscal year (FY) 2022 Budget, outlining a plan for $6 trillion of federal spending and $4.1 trillion in revenue for FY 2022 alone.

Publications May 18, 2020

Double Tax Benefits in the CARES Act

Washington, D.C. associate Virginia Blanton, Dallas associate Michael Cannon and New York associate Jennifer Fitzgerald are the authors of “Double …