Elina Khodorkovsky
  1. Associate

Ms. Khodorkovsky is an associate in Davis Polk's Tax Department. She advises public and private clients on the federal income tax aspects of various capital markets transactions (including Up-C IPOs), mergers, acquisitions, dispositions, spinoffs and restructurings in Chapter 11.

Work Highlights

  • BRP Group, Inc. on Its initial public offering (structured as an Up-C IPO) and follow-on offerings of common stock, its acquisition of Armfield, Harrison & Thomas, Inc. and its acquisition of Burnham Benefits Insurance Services
  • Signify Health, Inc. on its initial public offering (structured as an Up-C IPO) and its acquisition of PatientBlox
  • Reynolds Consumer Products on its $1.4 billion initial public offering and $2.75 billion credit facility
  • Pactiv Evergreen on numerous transactions, including its initial public offering
  • Silver Spike Acquisition Corp on its initial public offering and business combination with WM Holding Company
  • GE in the combination of its oil & gas business with Baker Hughes and in the strategic realignment of GE Capital
  • Contura Energy on numerous transactions, including its emergence from Chapter 11 restructuring and acquisition of Alpha Natural Resources
  • Danaher Corporation on the federal income tax aspects of the separation of its Envista dental business
  • Tailwind on its acquisition of Ventiv Technology

Professional History

  • Davis Polk since 2014

Practice Focus

Bar Admissions

  • State of New York

Education

  • B.A., International Relations and Global Business, University of Southern California, 2009
    • magna cum laude
  • J.D., University of Pennsylvania Law School, 2014
    • magna cum laude
    • Order of the Coif

Languages

  • Russian