James R. Brown

Partner

James R. Brown

Partner

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James R. Brown is a partner in the tax department, focusing on the tax aspects of complex investment fund transactions. He regularly advises sponsors of investment funds on tax structuring and operational issues relating to these funds, including the taxation of registered and unregistered investment funds (e.g., private equity funds, debt funds, hedge funds, commodities funds and regulated investment companies or mutual funds). He also advises on acquisitions, mergers, recapitalizations, joint ventures and other types of transactions involving funds, their portfolio investments and their sponsors.

Experience

Recent notable matters prior to joining the firm include:

  • Special tax counsel to Ares Capital Corporation and Ares Management, L.P. in the acquisition of American Capital Ltd.
  • Special tax counsel to Eaton Vance in the launch of the NextShares
  • Tax counsel to Ivory Investment Management, L.P. in its partnership with Affiliated Managers Group, Inc. 

Publications

  • Legal 500 (2018)
  • New York Super Lawyers (2007, 2009-2017)

Presentations

Publications

Presentations

  • Panelist, “Business Development Company (BDC) Structuring and Trends,” ABA May 2019 Tax Meeting (May 10, 2019)
  • Panelist, “Currency’ in the Digital Age: Cryptocurrency, ICOs and the Future of Commerce,” Section of Taxation ABA Midyear Meeting (February 8-10, 2018)
  • Panelist, “Partnership Hot Topics,” ABA May 2016 Tax Meeting (May 2016)
  • Panelist, “Fund Structuring/Tax Issues,” International Bar Association, London (March 2015)
  • Panelist, “Partnership Allocations,” New York State Bar Association (Summer 2013)
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