Frank Cordero focuses his tax practice on mergers and acquisitions involving domestic and foreign public and private companies and private equity funds, business structuring, and executive compensation. He also advises multinational businesses on international tax matters with respect to investments and activities in the U.S. and abroad.
Frank’s mergers and acquisitions practice includes advising buyers and sellers on the federal income tax aspects of taxable and tax-free corporate acquisitions and reorganizations and transactions involving limited liability companies and other entities classified as partnerships for tax purposes. His general structuring work includes advising on issues applicable to C corporations, S corporations and partnership entities, taxable and tax-free spin-offs and other divisions of corporate entities, partnership formations, contributions, mergers, divisions and distributions, and drafting of partnership tax allocations and other tax-related provisions.
With regard to executive compensation, Frank’s practice encompasses equity-based grants in corporate and partnership entities, and establishment of profits interests in partnership entities. Frank also advises with respect to measures to mitigate federal tax consequences of change-in-control payments under the golden parachute rules.
In the area of international tax, Frank advises on inbound matters involving investments and activities in the United States, and structuring of equity and debt investments, including portfolio debt. He also advises individuals with respect to the establishment of U.S. residency for federal income tax purposes and related issues. On the outbound side, Frank advises U.S. clients on matters relating to the structuring of foreign investments and activities to mitigate U.S. and worldwide tax consequences.