Freya Church is an English-qualified senior associate in the Real Estate practice Group.

Freya is experienced in a wide range of commercial real estate transactions, including advising on real estate joint venture agreements, acquisitions, sales, asset/development management platforms and financings. Freya has a particular focus on hospitality matters, representing a variety of investors, operators and lenders in this asset class.

Freya has been named as a “Leading Associate” in the 2026 edition of the Legal 500, which is a market endorsement that recognises technical skill, endorsements from clients and regular appearance on high-profile matters.

The Legal 500 previously included the following on Freya: “Freya continues to be a delight to work with. She has always been responsive to enquiries and offers qualified expert advice”.

Selected experience:

  • Acquisition and joint venture for the Standard Hotel on behalf of three institutional investors.
  • Development financing for the development of a 5-star hotel in Paris.
  • Acquisition and negotiation of the hotel management agreement for the Park Hyatt Zurich (Zurich, Switzerland).
  • Advising lender in relation to the acquisition financing and subsequent re-gear of a UK portfolio of 18-hotels and negotiating non-disturbance agreement in relation to the same.
  • Advising KKR in relation to the asset management agreement for a large-scale hotel portfolio investment platform in the UK.

Arjun Prakash is a litigation associate in the Houston office of Gibson, Dunn & Crutcher.

Prior to joining the firm, Arjun clerked for Judge Stephanos Bibas of the U.S. Court of Appeals for the Third Circuit and Judge Edmond Chang of the U.S. District Court for the Northern District of Illinois.

Arjun earned his J.D. with High Honors from the University of Chicago Law School, where he was elected to the Order of the Coif and served as a Comments Editor of the University of Chicago Law Review. Before entering law school, Arjun worked as a management consultant at McKinsey & Company. He graduated summa cum laude from Yale University with a B.A. in Economics and South Asian Studies.

Arjun is a member of the Texas and Illinois bars and is admitted to practice before the U.S. Court of Appeals for the Third Circuit.

Matt Finan is an associate in the Palo Alto office of Gibson Dunn, where he practices in the Transactional Department. He specializes in representing strategic and financial investors in mergers and acquisitions transactions and other corporate matters. He is currently on secondment.

Matt represents clients from a diverse range of industries in domestic and cross-border deals. He also has experience advising on day-to-day legal matters, corporate governance issues, venture capital financings and other transactional concerns.

Prior to attending law school, he was an experienced associate at a Big 4 accounting firm, where he performed audit and consulting services for clients that included multiple Fortune 500 companies. Matt is a California certified public accountant (CPA) and a financial risk manager (FRM) charterholder.

Matt received his law degree from University of Michigan Law School in 2018 and earned his B.A. in Business Administration, with majors in Accounting and Information Systems and a minor in Political Science, from the University of Washington in 2013.

He is a member of the State Bar of California.

Frank Mangiatordi is a partner in the New York office of Gibson, Dunn & Crutcher and a member of the Real Estate Practice Group. His practice focuses on real estate finance matters including origination and purchase and sale of balance sheet, securitized, syndicated and mezzanine loans (including land, construction, repositioning, bridge and permanent loans), preferred equity transactions, distressed asset workouts, reorganizations, and the exercise of remedies (including, in connection with acquiring assets in lieu of foreclosure). Specifically, Frank has substantial experience working out individual loans and entire capital structures for both lenders and borrowers as well as exercising remedies on behalf of lenders, and structuring and negotiating complex financing arrangements.  

Frank also has experience counseling on portfolio and single-asset acquisitions, dispositions, joint ventures, developments, sale/leasebacks, and leases. His clients have included institutional investors, sovereign wealth funds, lenders, borrowers, buyers, sellers, landlords, tenants and developers.  

In recognition of his work, Frank has been ranked by Chambers USA in its New York Real Estate: Finance category and named one of Lawdragon’s 500 Leading Real Estate Lawyers. 

Frank’s recent experience includes:* 

  • Blue Owl Digital Infrastructure and STACK Infrastructure in the financings for numerous data center campuses and other sophisticated digital infrastructure transactions. 

  • A Sovereign Wealth Fund in the $6.9 billion financing for an acquisition of over 300 industrial assets. The financing included six separate loans for approximately $4.2 billion of proceeds in the aggregate. 

  • Ivanhoe Cambridge, Inc. in its more than $3 billion acquisition of IDI Logistics, LLC, which involved multiple lender negotiations and entry into a joint venture with Oxford Properties.  

  • The sponsor of Yotel New York in its workout and modification of mortgage financing, mezzanine financing and preferred equity, and subsequent refinancings. 

  • Fortress Investment Group in the financing of a senior mortgage loan (i.e., note-on-note financing). 

  • Fortress Investment Group in an equity investment and refinancing of a luxury condominium project in New York City. 

  • JPMorgan Chase Bank, N.A. in the $455 million financing to affiliates of W.P. Carey in connection with the spin-off of its office real estate portfolio. 

  • JP Morgan Chase Bank, N.A. in the modification of a $1.195 billion senior loan originated for the development of the American Dream mall in New Jersey. 

  • APL Group in its $450 million credit facility from a group of lenders led by Morgan Stanley to provide financing for the acquisition and development of properties located across the United States. 

  • A Sovereign Wealth Fund in various joint ventures to hold credit investments in the U.S. that are subordinate debt and senior secured debt. 

  • MSD Capital in various joint ventures related to office, retail, hotel and multifamily properties. 

He also has represented numerous other clients, including Blackstone, Brookfield Properties, Formation Capital, and WeWork, in various acquisitions, dispositions, financings, joint ventures, leases and restructurings. 

*Includes representations prior to Frank’s association with Gibson Dunn. 

Frank received his B.B.A. from Loyola College, Maryland and his J.D. from The George Washington University Law School. Before joining Gibson Dunn, Frank was a partner at another leading international law firm.  

Frank is admitted to practice in the state of New York. 

Christopher Dickson is Of Counsel in the New York and Frankfurt offices of Gibson Dunn and a member of the Business Restructuring and Reorganization Practice Group and the Liability Management and Special Situations Practice Group.

Chris’s practice focuses on representing creditors in liability management and distressed financing transactions, including out-of-court debt exchanges and other restructurings, DIP financings , and exit financings.  He also has experience representing private equity-sponsored and public company borrowers in a wide range of leveraged finance, direct lending and investment grade financing transactions.

His representative experience includes:*

  • Ad hoc group of 2020 EMEA term loan lenders to GTT Communications in negotiations for a prepackaged chapter 11 proceeding.
  • Affiliates of Apollo Capital Management, L.P. in its $1 billion senior secured financings to an unrestricted subsidiary of Ardagh Group S.A.
  • An affiliate of Brookfield Infrastructure Partners in the financing for the $775 million acquisition of Cyxtera Technologies’ data centers business in a §363 sale.
  • Baker Hughes in $300 million of Norwegian JV debt financing for the merger of its subsea drilling systems business with MHWirth AS, a subsidiary of Akastor ASA.
  • Carnival Corporation & plc in numerous secured and unsecured high-yield and term debt financing and repricing transactions of $20 billion in aggregate.
  • Carrier Global Corporation in the financings for its €12 billion acquisition of Viessmann Climate Solutions.
  • Citigroup as first-lien revolving lender and term lender to cosmetics company Rodan & Fields in its uptiering debt exchange transactions.
  • Clearlake Capital Group in the $1.3 billion debt and equity restructuring of its subsidiaries Crash Champions and Service King.
  • Diamond Offshore Drilling in its $500 million senior secured exit financings related to its emergence from bankruptcy.
  • Funds managed by Kohlberg & Company LLC in the senior secured financings for the $2 billion acquisition of Worldwide Clinical Trials.
  • Oaktree Capital Management in its $450 million senior secured term debt facility to Ashford Hospitality Trust, Inc., and multiple amendments to same.
  • Affiliates of Oaktree Capital Management and Centerbridge Partners in their $1.2 billion senior secured rescue financing to OTG Management.
  • Party City, a global celebrations retailer, and certain domestic subsidiaries in its prearranged chapter 11 proceedings, $150 million DIP financing and exit financings.
  • Qualcomm Incorporated in the $4.5 billion acquisition of Veoneer, Inc. and related spin-off and buyer financing transactions.
  • Weatherford International in the upsize of its senior secured letter of credit agreement and issuances of $1.0 billion in secured and unsecured notes.
  • Affiliates of Apollo Global Management in the financings for the acquisitions of LifePoint Health (and later partial spin-off into ScionHealth), Tenneco, Great Canadian Gaming Corporation, Maxim Crane Works, Phoenix Services, Diamond Resorts, and others.

Before joining Gibson Dunn, Chris was a Counsel at another international law firm. Chris received his J.D. magna cum laude from Cornell Law School, where he was Articles Editor of the Cornell Law Review. He is admitted to practice in the state of New York.

*Includes representations prior to Chris’s association with Gibson Dunn .

Christina Olliver is an associate in the London office of Gibson, Dunn & Crutcher. She is a member of the Real Estate, and Finance Practice Groups. She is currently on secondment.

Christina has acted for a range of clients including UK clearing banks, international banks, insurers, pension funds, and sponsors. She has worked on the financing, refinancing, and restructuring of a variety of real estate assets, such as logistics hubs, commercial offices, shopping malls, supermarkets, student accommodation, and hotels.

Prior to joining Gibson Dunn, Christina was an associate in the Real Estate practice of another law firm.

John Collins is an associate in the Los Angeles office of Gibson, Dunn & Crutcher, where he practices in the firm’s litigation department.

Before joining the firm, John served as a clerk to Judge Kimberly J. Mueller of the U.S. District Court for the Eastern District of California. 

John earned his J.D. from the University of California, Davis School of Law, where he was selected as a member of the Order of the Coif.  While in law school, John served as editor-in-chief of the UC Davis Law Review and was a member of the UC Davis Moot Court Honors Board.  John also has a PhD from the University of Virginia in history and an MPHIL in history from the University of Cambridge, where he graduated with distinction.  John also has a Bachelor of Arts degree from Northwestern University, where he graduated with honors.  Prior to law school, John worked as a history professor at Eastern Washington University.

John is admitted to practice law in the State of California.

Páidí McMahon is an associate in the London office of Gibson Dunn and a member of the firm’s Business Restructuring and Reorganization Group.

Páidí advises financial institutions, companies, creditors and insolvency practitioners on a variety of complex restructuring and insolvency matters. Páidí also has experience in commercial disputes and company-related applications.

Prior to joining Gibson Dunn, Páidí was an associate at Ireland’s leading corporate law firm and is admitted to practice in Ireland and England & Wales.

Laura C. Lashus is an associate in the Dallas office of Gibson, Dunn & Crutcher, where she currently practices in the firm’s Litigation Group.

Laura earned her J.D., with honors, from the University of Texas School of Law in 2021, where she served as an Associate Editor of the Texas Law Review and participated in the Domestic Violence Law Clinic. Laura also served as a judicial extern to Justice Jeffrey S. Boyd of the Supreme Court of Texas. After law school Laura served as a judicial law clerk to the Honorable A. Joe Fish of the Northern District of Texas.

Laura earned her undergraduate degree in Political Science and Homeland Security, magna cum laude, from Tulane University.

Laura is admitted to practice law in the State of Texas and before Northern, Eastern, Southern, and Western Texas Federal District Courts.

Ben Fryer is a partner in the London office of Gibson Dunn and a member of the firm’s Tax Practice Group.

Ben is an experienced tax adviser with a broad practice – he advises on a wide range of domestic and cross-border matters and transactions, including in relation to banking, capital markets, corporate finance, corporate reorganisations, debt restructuring, mergers and acquisitions, private equity, real estate and structured finance. He also guides clients on general corporate tax planning and risk management matters.

Ben has advised on the structuring and execution of numerous mainstream private equity and real estate private equity transactions. He also regularly advises on carried interest and co-investment structures, executive compensation matters, and equity incentive arrangements.

Ben has been ranked by The Legal 500 UK 2025 – 2026 as a “Leading Lawyer” for Corporate and Commercial: Tax; The Legal 500 UK 2024 as a “Next Generation Partner” for Corporate Tax, where clients describe him as “an outstanding tax lawyer – he is responsive, pragmatic, and creative. Ben is one of the top tax lawyers I have encountered in my career.” He is also recognised for VAT and Indirect Tax, which notes that he is “commercial and practical”. He has been described by clients in past editions for bringing “…considerable domestic and cross-border transactional expertise and knowledge of tax planning and risk management”. He is ranked for Tax by Chambers UK 2025, Chambers Europe 2025 and Chambers Global 2025, where clients note:  “Ben is so great to work with – he is collaborative, he always makes time to speak and he is super commercial.” In addition, Euromoney named him among its 2022 Rising Stars for Tax in the EMEA – the awards recognise individuals “who have been rising to prominence within their chosen specialisms.”

Ben frequently speaks and writes on tax-related issues and is a member of the Law Society’s Corporation Tax Sub-Committee.

Prior to joining Gibson Dunn, Ben was a tax partner at another major law firm.

Michelle Kirschner is an English law partner in the London office of Gibson, Dunn & Crutcher, and Co-Chair of the firm’s Financial Regulatory Practice Group. She advises a broad range of financial institutions, including investment managers, integrated investment banks, corporate finance boutiques, private fund managers and private wealth managers at the most senior level. Michelle has a particular expertise in fintech businesses, having advised a number of fintech firms on regulatory perimeter issues.

Michelle works closely with the Corporate team on financial services capital markets and M&A deals, in particular on investments by funds into regulated firms and related prudential issues.

Michelle has extensive experience in advising clients on areas such as systems and controls, market abuse, conduct of business and regulatory change management, including MiFID II, MAR and Senior Managers & Certification Regime. Following the EU referendum, she has spent considerable time advising regulated clients in relation to their options for conducting business in / into the EU following Brexit.

Michelle has particular experience in contentious regulatory matters, including acting as a section 166 skilled person under the Financial Services and Markets Act. She has also conducted internal investigations, in particular reviews of corporate governance and systems and controls in the context of EU and UK regulatory requirements and expectations.

Michelle is ranked as a leading lawyer by The Legal 500 UK 2026 and Chambers UK 2025 for Financial Services: Non-contentious Regulatory. In addition, she is recognised by the 2025 edition of Best Lawyers in the United Kingdom as a leading lawyer for Financial Services.

Bianca Ritter is an English-qualified associate in the London office of Gibson Dunn and a member of the firm’s Global Transportation and Space, and Finance Practice Groups.

Bianca practices banking and finance law and has a range of experience in asset finance, focused on commercial aircraft finance and leasing.

Prior to joining Gibson Dunn, Bianca trained in the London office of another major law firm. She also spent six months in-house at Airbus S.A.S in Toulouse, advising on aircraft deliveries, ECA-backed financings, refinancings, sanctions compliance, and commercial negotiations.

Yair Y. Galil is of counsel in the New York office of Gibson, Dunn & Crutcher where he is a member of the Finance, Business Restructuring and Reorganization, and Environmental, Social and Governance (ESG) Practice Groups.

Yair’s practice focuses on advising sponsors, issuers, financial institutions and investment funds in a variety of financing transactions, including credit facilities, leveraged acquisitions, dividend recaps, debt buybacks, out-of-court capital restructurings, and debtor-in-possession exit financings. Yair also frequently performs credit analyses on a borrower’s debt instruments and advises on vulnerabilities and potential restructuring approaches.

Representative Clients and Transactions

Private Equity Representations

  • Center Oak Partners: Financing in connection with its acquisition of Wetzel’s Pretzels.
  • Evergreen Coast Capital Partners: Financing in connection with the $16 billion acquisition of Nielsen Holdings, plc to Evergreen, an affiliate of Elliott Investment Management L.P.
  • Investcorp: Financing for multiple leveraged acquisitions including Paper Source, Health Plus Management, RoadSafe Traffic Systems, Shearer Supply and S&S Truck Parts.
  • J.H. Whitney Capital Partners: Financing in connection with the sale of its portfolio company, Alphia, to French private equity firm PAI Partners.
  • L Catterton: Refinancing its $255 million senior secured revolving credit facility and term loan facility for portfolio company PatientPoint Health Technologies.
  • Littlejohn & Co.: Credit facilities to finance its leveraged acquisitions of PlayPower and Brown Jordan International.
  • MidOcean Partners: Multiple acquisitions including GHR Healthcare, LYNX Franchising, QualiTech and Casper’s Ice Cream.

Public Company Representations

  • Huntington Ingalls Industries (NYSE: HII): $2.55 billion aggregate unsecured credit facilities in connection with the acquisition of Alion Science and Technology.
  • Marriott International (NASDAQ: MAR): $3.5 billion bridge loan commitment incurred to support its acquisition of Starwood Hotels & Resorts, and subsequent corporate financings including $4.5 billion revolving credit facility.
  • Merck (NYSE: MRK): Financing related to the successful spinoff of Organon & Co., a global healthcare company.
  • ModivCare (NASDAQ: MODV): $325 million senior secured revolving credit facility.
  • StepStone Group (NASDAQ: STEP): Refinancing of $300 million secured revolving credit facility.
  • Xylem (NYSE: XYL): Multi-billion dollar financing package for its acquisition of Sensus and a first-of-its-kind sustainability-linked $800 million revolving credit facility.

Distressed/Restructuring Representations

  • Elevate Textiles: Represented an ad hoc group of term lenders in an out-of-court restructuring deal for the global fabric manufacturer.
  • iHeart Communications: Represented an ad hoc group of bondholders representing approximately $2 billion of debt issued by iHeart Communications, Inc.
  • Technicolor, S.A.: Represented secured lenders holding over $600 million in debt issued by French media company Technicolor S.A. in its successful cross-border restructuring.

Publications

  • Co-Author, “Fungibility of Incremental Term Loans: Calibrating Amortization Terms,” Practical Law Company (October 3, 2025)
  • Co-Author, “INSIGHT: The Next Big Thing in Green Finance – Sustainability-Linked Loans,” Bloomberg Law (May 16, 2019)
  • Co-Author, “New Guidelines Boost Sustainability-Linked Lending,” Law360 (March 27, 2019)
  • Co-Author, “Mezzanine Financing – Payment Subordination Agreements,” Bloomberg Law (April 17, 2018)
  • Co-Author, “‘All Assets’ First-Lien/Second-Lien Intercreditor Agreements,” Bloomberg Law (March 2018)
  • Co-Author, “Loan Covenant Checklist: Restricted Payments,” Practical Law Company (January 2015)
  • Co-Author, “Letter of Credit Migration,” Practical Law Company (July 2011)
  • Co-Author, “Lien Subordination and Intercreditor Agreements,” 25 Review of Banking & Financial Services No. 5, at 49 (May 2009)
  • Author, “MAC Clauses in a Materially Adversely Changed Economy,” 2002 Columbia Business Law Review, 846 (2002)

Speaking Engagements

  • “Evaluating Key Intercreditor Arrangements: First Lien/Second Lien, Split Collateral, Senior/Mezzanine, Unitranche,” Strafford Live CLE Webinars (2025)
  • “Financing-Related Provisions in Acquisition Agreements,” Strafford Live CLE Webinars (2024)
  • “The Role of ESG in Capital Markets,” Gibson Dunn CLE Webinar (2022)
  • “Sustainability-Linked Loans and Sustainability-Linked Bonds – Trends and Perspectives,” LSTA Webinar (2021)
  • “Investment Grade Versus Leveraged Loans: Overview and Structuring,” Thomson Reuters Practical Law (2020)
  • “Investment Grade Versus Leveraged Loans: Covenants and Pricing,” Thomson Reuters Practical Law (2020)
  • “Lender Protections in Purchase Agreements,” Strafford Live CLE Webinars (2019).
  • “Intercreditor Claims and Agreements In and Out of Bankruptcy,” Lorman Education Services – Live Webinar (2018)
  • “Secured Lending: Negotiating and Interpreting Best Efforts, Ordinary Course of Business, and Anti-Assignment Provisions,” Strafford Live CLE Webinars (2017)

Yair earned his Juris Doctor in 2004 from Columbia Law School, where he was a James Kent Scholar, an Alexander Hamilton Fellow and served on the editorial board of the Columbia Business Law Review. He received his M.B.A. from Columbia Business School in 2004 and was elected to Beta Gamma Sigma. Prior to commencing his graduate studies, Yair served from 1996 to 2000 in the Israeli Defense Forces, in which he holds the rank of captain. He graduated from Columbia College as Salutatorian of the class of 1996, with a Bachelor of Arts degree, summa cum laude, in Economics and Political Science, and was elected to Phi Beta Kappa. Prior to joining Gibson Dunn, Yair was an associate in the New York office of Jones Day.

Yair is fluent in Hebrew.

Matt Scorcio is a trusted advocate for commercial and public-law disputes at all stages of litigation, with an emphasis on new and complex legal questions. 

Mr. Scorcio is a fast-rising trial lawyer. He has secured the winning jury verdict in a $15 million fraudulent transfer case, secured dismissal of wrongful death claims against a professional sports executive, and resolved a national software company’s non-compete dispute with a departing executive.  After one successful trial result, The American Lawyer’s Litigation Daily said it was “only appropriate that Scorcio was there to take in the verdict” after examining “seven witnesses at trial,” including cross-examining four expert witnesses. 

Mr. Scorcio is also a highly regarded appellate lawyer with first-chair oral argument experience. He helped secure a stay from the Texas Supreme Court to block a threatened deposition of one of the country’s most prominent executives. He helped persuade the Texas Supreme Court to slash a $125 million jury verdict by 99 percent, to under $2 million. Signature Indus. Servs., LLC v. Int’l Paper Co., 638 S.W.3d 179 (Tex. 2022). And he helped secure a Fifth Circuit reversal sending putative eight-figure class claims to arbitration. Forby v. One Techs., L.P., 13 F.4th 460 (5th Cir. 2021). He has also helped convince state courts across the country to grant dismissal or summary judgment on False Claims Act claims against a Dallas industry company, including an applicable affirmance on appeal. State ex rel. Harman v. Trinity Indus., Inc., 2023 WL 3959887 (Tenn. Ct. App. June 13, 2023). He has particular expertise in securing and defeating interim relief from appellate courts such as writs of mandamus, stays of injunctions, and suspension of money judgments. Mr. Scorcio’s writing and advocacy have shaped cases from the earliest pre-trial discovery phase to the court of last resort, and this emphasis on the case’s legal principles often proves decisive.

Mr. Scorcio’s pro bono practice includes multiple cases under the First Amendment Establishment Clause. In one instance, he helped persuade the Fifth Circuit to stay and then reverse a declaratory judgment against a Texas justice of the peace. Freedom From Religion Found., Inc. v. Mack, 49 F.4th 941 (5th Cir. 2022). His pro bono practice also includes amicus representation of crime victims’ rights.  E.g., Counterman v. Colorado, 143 S. Ct. 2106 (2023).

Prior to joining the firm, Mr. Scorcio was a law clerk to the Honorable Don R. Willett of the U.S. Court of Appeals for the Fifth Circuit and the Honorable Sidney A. Fitzwater of the U.S. District Court for the Northern District of Texas. Mr. Scorcio graduated from Stanford Law School in 2016.  He graduated from the United States Naval Academy in 2007 with a Bachelor of Science degree in mechanical engineering.  He was a naval officer for six years.

Mr. Scorcio is a member of the Texas bar. He is also admitted to practice before the U.S. Court of Appeals for the Fifth Circuit and the U.S. District Courts for the Northern, Southern, Eastern, and Western Districts of Texas.

Bill Peters is a partner in Gibson Dunn’s Los Angeles office. He is Co-Chair of the firm’s Strategic Sourcing and Commercial Transactions Practice Group and a member of the Transactional Department and Technology Transactions Practice Group. He has spent his entire legal career in the information technology and business process outsourcing industries, including serving as corporate counsel to a major ITO service provider and general counsel to a leading HR BPO services provider.

Bill has extensive experience representing and counseling clients on a wide range of legal and business issues relating to complex sourcing, transformation and technology transactions. His experience includes structuring, negotiating, and documenting large-scale business transformation agreements, business process and information technology outsourcing arrangements, ERP implementation agreements, application service provider agreements, software development agreements, and software licenses. These transactions, many of them with international dimensions, have involved clients in a broad range of industries, including the aerospace, electric utility, entertainment, financial services, healthcare, hospitality, life sciences, logistics, oil and gas, pharmaceutical, retail, telecommunications, and, oil and gas industries. Bill has represented such clients as AECOM, Affirm, Allianz, American Express, American General, Amgen, Apria Healthcare, Battelle Memorial Institute, BJC HealthCare, Boeing, Bombardier, BWAY, CareFusion, CHEP, Chevron, Coca-Cola, Dayton Hudson, Deutsche Bank AG, Diveo, DJO Global, DR Horton, Federal-Mogul, Fireman’s Fund Insurance Company, Goodyear Tire & Rubber Company, Ingram Micro, Ingram Book, Intuit, KB Home, Lucent Technologies, Marriott International, Marsh & McLennan Companies, McDermott International, Nissan North America, Nutrien, Optum360, PacifiCorp, Pacific Dental Services, PepsiCo, Performance Food Group, Rockwell Collins, Progenity, Ryder Systems, Safeco Insurance Company, Scottrade, SeaWorld, Sony Pictures Entertainment, Southern California Edison, State Compensation Insurance Fund, TelePacific, Toyota Financial Services, Transurban, Twentieth Century Fox, Tyco International, UnitedHealth Group, UTi, Virgin Galactic, Warner Bros., Washington Group International, and Western Digital Corporation.

Bill has assisted clients in outsourcing almost every facet of information technology operations, including data center operations, midrange server operations, network operations, desktop support, telecommunications services, call center services, and application maintenance and development services. He has negotiated agreements against every major outsourcing service provider, including domestic, near-shore, and off-shore outsourcing service providers. In addition to information technology functions, Bill has assisted clients in outsourcing other business processes, including human resources, accounting, tax accounting, claims processing, call center, records archiving, and print and distribution processes.

Bill is ranked by Chambers Global 2019: The World’s Leading Lawyers for Business as one of the leading outsourcing lawyers in the world. In addition, Chambers USA has recognized Bill for national business process outsourcing and IT outsourcing in California. He was recently recognized as a “Leading Lawyer” in Legal 500 United States (Outsourcing) in 2019. Bill has also been recognized by his peers as one of The Best Lawyers in America® in the area of IT Outsourcing Law.

He is a frequent lecturer and has published several articles on information technology and business process outsourcing transactions.

Brian Kniesly is a partner in the New York office of Gibson Dunn. He is Chair of the firm’s Real Estate Investment Trust (REIT) Group and a member of the Tax Practice Group. Brian focuses on the federal income taxation of REITs, investment funds, partnerships, real estate and mergers and acquisitions. He has been involved in tax planning on some of the largest real estate transactions in the United States and has provided extensive advice on structuring investments in real estate, debt and other investments for investment funds, foreign governments, other non-U.S. investors, corporations and individuals, including through the use of REITs to invest in hotels, health care facilities as well as other real estate. He also worked on a wide range of transactions including sales and dispositions of REITs, partnership reorganizations, asset sales, sale-leasebacks, and fund formations. Brian also has extensive experience advising on New York state and local tax issues, including transfer taxes, commercial rent and occupancy taxes and others.

Brian is recognized as a leading New York Tax practitioner by Chambers USA: America’s Leading Lawyers for Business, noting that he is a “really great advisor with a great ability to boil down issues,” and “has a good understanding of transactions and how to make arguments.”

Brian received his Juris Doctor from the University of Pennsylvania Law School in 1998, and is admitted to practice in the State of New York.

Kathryn A. Kelly is a partner in the New York office of Gibson Dunn and is a member of the firm’s Tax Practice Group. Kathryn represents clients in a broad range of tax matters, including public and private mergers and acquisitions, cross-border transactions, restructurings, and financing transactions.

Before joining the firm, Kathryn served as a law clerk to Judge William B. Traxler, Jr. of the United States Court of Appeals for the Fourth Circuit.

Kathryn earned her Juris Doctor in 2010 from Columbia Law School, where she was a Harlan Fiske Stone Scholar and Executive Editor of the Columbia Journal of Tax Law. In 2002, she received her Bachelor of Arts degree in Economics from Southwestern University, where she was a Presidential Scholar and Fleming Fellow. She graduated magna cum laude with departmental honors in Economics.

Kathryn serves on the advisory board of the Columbia Journal of Tax Law.

Kathryn is admitted to practice in the State of New York and before the United States Court of Appeals for the Fourth Circuit.

Marie Baldwin is an associate in the Dallas office of Gibson Dunn. Her practice focuses on mergers and acquisitions, private equity investments, and advising on general corporate matters.

Marie graduated with highest honors from the University of Texas School of Law, where she was named a Chancellor-at-Large in recognition of having one of the highest GPAs in her class after two years. Marie served as an Associate Editor for the Texas Law Review and was elected to the Order of the Coif. While at Texas Law, she was a judicial intern for Justice Evan Young of the Supreme Court of Texas and was a research assistant to Professor Jens Dammann. Marie graduated magna cum laude from Washington & Lee University with a degree in Psychology. Before practicing law, she was a litigation paralegal for an AmLaw 100 firm in Washington, D.C.

Marie is admitted to practice in Texas.

Publications:

  • Robert B. Little & Marie Baldwin, Comparing Delaware and Texas Governing Law for M&A Agreement Provisions, 29 The M&A Lawyer 9 (June 2025).

Tiffany Penner is an associate in Gibson Dunn’s Houston office. She practices in the firm’s Litigation Department and has represented clients in state and federal proceedings in a wide range of subject matters, including data privacy, business torts, energy, and products liability.

Before joining the firm, Tiffany served as a law clerk to the Honorable Robert L. Wilkins of the U.S. Court of Appeals for the District of Columbia Circuit, and the Honorable Jeffrey V. Brown of the U.S. District Court for the Southern District of Texas.  Before law school, Tiffany worked for the International Space Station Program at NASA.

Tiffany received her J.D., summa cum laude, from the University of Houston Law Center.  While there, she served as an Articles Editor for the Houston Law Review and successfully competed in several trial and appellate advocacy competitions.  Upon graduation, she was awarded the Presidential Service Award, which is awarded annually to four outstanding graduates, and inducted into the Orders of the Coif, Barristers, and Scribes.  Tiffany received her B.A., summa cum laude, in Political Science from Wichita State University.

Tiffany is a member of the Texas Bar, and she is admitted to practice in the U.S. Court of Appeals for the District of Columbia Circuit and the U.S. District Court for the Southern District of Texas.

Lorna Wilson is a partner in Gibson Dunn’s Los Angeles office and a member of the firm’s Tax Practice Group. Lorna’s practice focuses on federal income tax matters, including corporate, limited liability company, and partnership tax matters in both the U.S. and international contexts. She has worked on a variety of transactions, including taxable and tax-free mergers, acquisitions, dispositions and reorganizations, joint ventures, investment funds, public and private offerings of stock, debt and derivatives, and financing transactions. Lorna additionally has extensive experience in tax planning for real estate transactions, including advising on investments in real estate by U.S. and non-U.S. investors, including foreign governments, dispositions of real estate, real estate investment trust (REIT) matters and California state and local real estate tax issues, including property and transfer taxes issues.

Lorna was recognized in Chambers USA in Tax for California in 2025 and in Best Lawyers: Ones to Watch in America™ in Tax Law in 2022 and 2023.

Lorna received a law degree in 2007 from the University of California, Los Angeles, where she was elected to the Order of the Coif. She graduated magna cum laude with a B.A. degree in English from the University of California, Los Angeles in 2004.

Lorna is admitted to practice law in the State of California.