Matt Donnelly is a partner in the Washington, D.C. office of Gibson Dunn & Crutcher, LLP and a member of the firm’s Tax Practice Group. Mr. Donnelly represents public and private companies on a broad range of U.S. federal and state income tax matters, with a concentration on domestic and international mergers and acquisitions, dispositions, spin-offs, joint ventures, financing transactions, restructurings and internal reorganizations. He also regularly advises clients in the energy sector on tax issues involving the development, acquisition and disposition of renewable energy projects.
Mr. Donnelly is an adjunct professor at Howard University School of Law, where he has taught corporate tax law since 2017, and at Georgetown University Law Center, where he has taught since 2020.
Representative matters include:*
- Sunnova Energy Corporation in connection with its acquisition of Lennar Corporation’s residential solar platform, as well as several tax-equity funds and related credit facilities
- NRG Energy, Inc. in connection with a $900 million issuance of pre-capitalized trust securities, a $5.5 billion bridge financing for acquisition of Direct Energy, the first-ever U.S. issuance of sustainability-linked bonds, and numerous other financing transactions
- GCI Liberty in its $8.7 billion acquisition by Liberty Broadband
- Qurate Retail Inc. in its $2 billion dividend to public stockholders of a new class of cumulative redeemable preferred stock and cash
- Liberty Media in its $1.5 billion reattribution of assets and liabilities among Formula One Group and Liberty SiriusXM Group
- Liberty Expedia Holdings, Inc. in its acquisition by Expedia Group, Inc.
- NASCAR in its acquisition of International Speedway Corporation
- Special Committee of Barnes & Noble Inc. in its $683 million sale to Elliot Advisors
- Mars Incorporated in connection with worldwide integration of Mars Wrigley Confectionery
- EDP Renewables North America LLC in connection with tax-equity financing of 200 MW Meadow Lake VI and 199 MW Prairie Queen wind projects
- Biogen in connection with its spin-off of Bioverativ Inc.
- Citrix Systems Inc. in connection with the Reverse Morris Trust disposition of its GoTo business to LogMeIn
- Leidos in connection with the Reverse Morris Trust acquisition of Lockheed Martin’s Information Systems and Global Services business
- Two Sigma Investments LLC in connection with its participation in the formation of Hamilton Re Ltd. and the acquisition of SAC Re Ltd.
- EMC Corporation in connection with its acquisition by Dell for cash and tracking stock, the largest-ever acquisition in the technology sector
*Includes matters handled prior to joining Gibson Dunn
Mr. Donnelly received his law degree with high honors from the University of Iowa College of Law in 2009 and served as the Editor in Chief of the Iowa Law Review. He received a Master of Laws in taxation with honors from Northwestern Pritzker School of Law in 2010. Mr. Donnelly is admitted to practice in the District of Columbia and Illinois.