Pamela Lawrence Endreny is a partner in the New York office of Gibson, Dunn & Crutcher.  Ms. Endreny represents clients in a broad range of U.S. and international tax matters.

Ms. Endreny’s experience includes mergers and acquisitions, spin-offs, joint ventures, financings, restructurings and capital markets transactions.  She has obtained private letter rulings from the Internal Revenue Service on tax-free spin-offs and other corporate transactions and has assisted in audits and tax controversies before the IRS.

She has been repeatedly selected for inclusion in Chambers USA: America’s Leading Lawyers for Business, and was also named a Tax “MVP” by Law360.

Ms. Endreny is a member of the Executive Committee of the New York State Bar Association Tax Section.  She is also a member of the Tax Forum and Private Investment Fund Tax Forum.

Significant representations include:

• U.S. Concrete, Inc., in its $1.3 billion acquisition by Vulcan Materials Company;
• Merck & Co. on the tax aspects of its $2.75 billion acquisition of VelosBio Inc.;
• The Special Committee of the VMware Board of Directors in Dell Technologies’ proposed tax-free spin-off of Dell’s 81 percent equity ownership of VMware;
• Kraft Heinz in the $3.35 billion sale of its nuts business, including the Planters brand, to Hormel Foods;
• Fifth Wall Acquisition Corp. I, a special purpose acquisition company (SPAC) sponsored by an affiliate of Fifth Wall, in its $2.2 billion acquisition of SmartRent;
• Providence Service Corporation in its $575 million acquisition of Simplura Health Group;
• Togetherwork Holdings, LLC, a portfolio company of GI Partners, in its acquisition of Fonteva, an association and events management platform built on Salesforce;
• L Catterton in its strategic investment in Function of Beauty;
• Fly Leasing Limited in its $2.36 billion sale to an affiliate of Carlyle Aviation Partners;
• Zevia PBC in connection with its initial public offering in an UP-C structure;
• Hershey Company’s acquisition of Lily’s Sweets;
• J2 Global, Inc., in its proposed tax-free spin-off of its Cloud Fax business;
• Square Inc. in its $297 million acquisition of Jay-Z’s Tidal audio and video music streaming service;
• Chobani LLC in its $425 million offering of eight-year senior secured notes;
• PAR Technology Corporation in its approximately $500 million acquisition of Punchh Inc.; and
• News Corp. in its acquisition of the Books & Media segment of Houghton Mifflin Harcourt.