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David Rosenauer

David
Rosenauer

Partner

CONTACT INFO

drosenauer@gibsondunn.com

TEL:+1 212.351.3853

FAX:+1 212.351.5331

New York

200 Park Avenue, New York, NY 10166-0193 USA

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PRACTICE

Tax Executive Compensation and Employee Benefits Investment Funds Private Equity

BIOGRAPHY

​David B. Rosenauer is a partner in Gibson, Dunn & Crutcher’s New York office.  He is a member of Gibson Dunn’s Tax Practice Group.

Mr. Rosenauer has a wide range of experience with domestic and foreign corporate tax issues, with an emphasis on U.S. tax issues affecting private equity investors and sponsors.  Examples of the types of transactions in which he has provided tax advice include:  advising foreign clients with respect to the U.S. tax implications of U.S. acquisitions, both corporate acquisitions and acquisitions of real property; advising U.S. clients with respect to the U.S. tax implications of non-U.S. acquisitions and restructurings; providing tax advice relating to taxable and tax-free spin-off transactions; providing tax advice relating to private equity fund formation; providing tax advice relating to the structure of domestic bankruptcy reorganization transactions; providing tax advice with respect to debt and securities offerings; providing tax advice in connection with debt restructurings; and providing advice with respect to the structure of domestic tax-free reorganization transactions.  In addition, he also provides advice with respect to the tax implications of incentive compensation programs.

Mr. Rosenauer’s private equity investor representations include Investcorp Bank B.S.C., CVC Capital Partners, J.H. Whitney & Co. and Littlejohn & Co.

Prior to joining Gibson Dunn in 1987, Mr. Rosenauer was Vice President of R. Duffy Wall and Associates, Inc., in Washington, D.C., a government relations consulting firm concentrating on tax legislation.  From 1979 through 1984, he served as the Chief Legislative Assistant to Representative Bill Frenzel (R-MN), where he focused on tax legislation before the House Ways and Means Committee.

Mr. Rosenauer received his Juris Doctor, summa cum laude from the American University Washington College of Law in 1984 and his bachelor’s degree from the University of Minnesota in 1979.

EDUCATION

American University - Washington D.C. - 1984 Juris Doctor

University of Minnesota - 1979 Bachelor of Arts

ADMISSIONS

New York Bar

RECENT PUBLICATIONS

Client Alert - March 31, 2016 | District Court Issues Troubling Decision in Sun Capital Case: Private Equity Funds Formed “Partnership-in-Fact” and Were Engaged in “Trade or Business,” Liable for Withdrawal Liability Obligations of Portfolio Company
Client Alert - December 15, 2014 | M&A Report – Using Spin-offs to Raise Cash, Reduce Debt and Recapitalize
Client Alert - January 22, 2013 | IRS Issues Detailed Final Regulations Under the FATCA Provisions of the HIRE Act
Client Alert - April 7, 2009 | Legislation Reintroduced to Tax Carried Interests as Ordinary Income
Client Alert - March 23, 2009 | Details of Public-Private Investment Fund Released; Executive Compensation Restrictions Will Not Apply to Private Participants
Client Alert - January 23, 2009 | Amending Debt Terms – Important Tax Considerations
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