James R. Brown


James Brown
  • JD, Harvard Law School, 1991
  • BA, University of Texas at Austin, 1988


  • New York, 2004
  • Massachusetts, 1992
  • Member, Tax Authority Federal Advisory Board, Law360 (2020)
  • Member, Executive Committee of Tax Section of the New York State Bar Association (2007-present)
  • Member, American College of Tax Counsel
  • Member, Tax Forum of New York City
  • Member, Tax Club of New York City
  • Member, Tax Advisory Committee of the Investment Company Institute
  • Chambers USA: America’s Leading Lawyers for Business (2020)
  • Legal 500 (2018)
  • New York Super Lawyers (2007, 2009-2018)

James R. Brown


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.


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. 



  • 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)
  • JD, Harvard Law School, 1991
  • BA, University of Texas at Austin, 1988
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