Ethan R. Goldman
Advises clients on federal income tax considerations related to a variety of transactional matters.
Ethan advises clients on federal income tax matters related to a variety of transactions, including U.S. and cross-border mergers, acquisitions, joint ventures, financings, partnership investments, restructurings and spinoffs. Ethan also regularly advises private equity sponsors and other private fund managers on tax matters relating to the formation and operation of private investment funds, as well as secondary transactions. Ethan also advises family offices and high net worth individuals on various federal income tax matters. Ethan collaborates with the Energy, Power & Infrastructure group on tax issues in the renewable energy sector, including the transfer of tax credits. He has also represented clients in connection with tax controversy matters before the Internal Revenue Service and the U.S. Tax Court.
Experience
Investment Funds
- Antares Capital on numerous investment fund matters, including Antares Senior Loan Fund III, an $8.5 billion private credit fund and the formation of a private credit continuation vehicle
- GHK Capital Partners on the formation of GHK Fund II
- Harvest Partners on numerous investment funds matters, including the formation of Harvest Partners IX and Harvest Partners Structured Capital Fund III
- Lightspeed Venture Partners on the fundraise of more than $9 billion in committed capital across six distinct, highly selective vehicles
- Lightyear Capital on numerous investment fund matters, including the formation of Lightyear VI and a single asset continuation vehicle for their investment in ampliFI
- PSG on a multi-asset GP-led secondary continuation fund transaction
- Tailwind Capital on numerous fund formation matters
Private Equity Transactions
- Clarios, a Brookfield portfolio company, on various transactions
- Goldman Sachs on its $9.5 billion sale of Boyd Thermal to Eaton and related separation
- Learfield on its sale to TPG
- Lightyear Capital on:
- Allworth Financial new strategic investment partnership
- Schellman’s strategic investment from Goldman Sachs Alternatives
- PureStar on its acquisition of Emerald Textiles
- Amulet Capital Partners, Atairos, Cornell Capital, Crestview Partners, Durational Capital Management, GHK Capital Partners, Lightyear Capital, Partners Group, Tailwind Capital and TruArc Partners on various transactions, including acquisitions, investments, exits and bolt-on transactions
M&A
- Cintas on its $5.5 billion acquisition of Unifirst
- Diamond Hill Investment Group on its sale to First Eagle
- TWG Global on its joint venture with Palantir
- PineBridge on its $1.2 billion acquisition by MetLife
- Pfizer on its combination of Upjohn with Mylan
Sports & Entertainment
- Mark Walter on the acquisition of majority stake in LA Lakers
- Sterling Equities on its sale of New York Mets
- Atairos on its investment in Aston Villa FC
Infrastructure, Tax Credits and Financings
- Anthropic on a multi-gigawatt compute transaction
- Various tax credit transfer transactions involving advanced manufacturing production tax credits, solar, wind and battery storage ITCs and wind PTCs
- EdgeCore Digital Infrastructure and Rowan on digital infrastructure project financings
Insights
News
Recognition
Chambers USA – Tax, New York, Up and Coming
Education
- Managing Editor, UCLA Law Review
Qualifications and admissions
- State of New York
- U.S. Tax Court