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 transactions involving investment funds and advisers. He regularly advises sponsors of investment funds on tax structuring and operational issues relating to these funds, including hedge funds, private equity funds, liquid and illiquid debt funds, commodities funds and registered funds. He also advises on acquisitions, mergers, recapitalizations, joint ventures and other types of transactions involving funds, their portfolio investments and their sponsors.

Ropes & Gray Advises Nexus Point on its Second Private Equity Fund

Ropes & Gray has advised Nexus Point, an Asian private equity fund with strategic focus on control opportunities in the Greater China market, on the successful close of its second private equity fund (Fund II), raising over USD 600 ...

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

Qualifications

  • New York, 2004
  • Massachusetts, 1992
  • Member, Tax Authority Federal Editorial Advisory Board, Law360 (2020-2021)
  • 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

2018 in Review: The Hedge Funds Industry

Program Description Please join our panel for a year-end review of the various legal and regulatory developments that took place across the hedge funds industry in 2018, including the following topics: Changes in U.S./EU derivatives and CFTC ...

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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

  • ITR World Tax “Notable Practitioner” (2024)
  • Best Lawyers in America (2022-2024)
  • Chambers USA: America’s Leading Lawyers for Business (2020-2023)
  • Legal 500 (2018-2019, 2021-2023)
  • New York Super Lawyers (2007, 2009-2018)

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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