Lucy W. Farr

Concentrates in the taxation of corporate finance, derivatives and structured finance, as well as on U.S. and international tax planning for financial institutions.
Lucy concentrates in the taxation of corporate finance, derivatives and structured finance, as well as on U.S. and international tax planning for financial institutions. She has advised financial institutions and issuers in the development and execution of complex public and private financial products designed to achieve capital raising, hedging or other objectives.
Lucy has also done significant work in bankruptcy and other restructuring matters and in representing investment funds.
She is a Fellow of the American College of Tax Counsel. She is co-chair of the Financial Instruments Committee of the Tax Section of the New York State Bar Association and has held multiple leadership roles in the ABA Section on Taxation.
Experience highlights
Recent Representations
- Iris Energy $300 million at-the-market offering
- Bank of America $8.5 billion floating- and fixed-to-floating-rate notes
- McDermott International transaction support agreement and $475 million financing
- Seagate HDD Cayman $1.5 billion exchangeable notes and capped call transactions
- Toyota Motor Credit $1.75 billion notes offering
- Advanced Energy Industries $575 million convertible senior note offering
- CSG Systems International $425 million convertible senior notes offering
- Rapid7 $260 million convertible notes offering and capped call transactions
- CSX $600 million senior notes offering
- Walgreens Boots Alliance registered variable prepaid forward transactions
- Anchor Glass amendments and extensions for $743 million term loan facilities
- Toyota Motor Credit $650 million diversity and inclusion notes offering
- Hannon Armstrong $402.5 million exchangeable senior notes offering
- Diebold Nixdorf emerges from chapter 11 and WHOA and obtains chapter 15 recognition
- Morgan Stanley $4.75 billion senior notes offering
- Morgan Stanley Bank $2 billion senior notes offering
Insights
News
Credentials
Recognition
Chambers USA – Tax, New York
Legal 500 U.S. – Tax: Financial Products
Who’s Who Legal – Corporate Tax: Advisory, Global Leader
Best Lawyers – Tax, New York
Education
- Editor in Chief, Yale Journal on Regulation
- cum laude
Professional history
- Partner, 2003-present
- Davis Polk since 1995
Qualifications and admissions
- State of New York