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.


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. 

Areas of Practice