2017 M&A Tax Boot Camp

Jonathan D. Lockhart focuses his practice primarily on international tax planning and controversies. Jonathan helps clients structure international acquisitions and reorganizations in a tax-efficient manner, as well as with foreign earnings repatriation, foreign tax credit planning and intellectual property migration.

While in law school, Jonathan served as an assistant editor for the William Mitchell Law Review and was a National Tax Moot Court participant. He also served as an extern for the Internal Revenue Service (IRS) Office of the Chief Counsel in Saint Paul, Minnesota.

Patrick J. McCurry concentrates his practice on the corporate and tax aspects of complex business and investment transactions, with a particular focus on transactions involving single-family offices, private equity funds and other financial sponsors (on both buy and sell-side), emerging businesses, partnerships and strategic joint ventures, limited liability companies and closely held corporations.

Patrick has extensive experience in working with single-family offices in connection with the formation and/or restructuring of family offices and private trust companies, the creation of investment funds, the establishment of incentive equity programs for key employees and related income tax planning.  He also routinely works on complex tax planning for high-net-worth individual and families, tax structuring healthcare services transactions and tax controversy matters.

Patrick is Co-Leader of the Firm’s Closely Held and Passthroughs Affinity Group.

Ranked as “Band 1” by Chambers High Net Worth in its national Family Offices & Funds Restructuring category, clients praise Patrick for being “a lucid communicator, even of incredibly complex tax and legal concepts.” Other clients note that Patrick “brings a level of knowledge and expertise in family office and partnership taxation” and he “never brings up an issue without thinking about multiple potential solutions.”

While in law school, Patrick served as an extern for the Honorable Ronald A. Guzman, US District Court for the Northern District of Illinois. He also was a member of the Loyola University Chicago Law Journal.

Barry J. Quirke focuses his practice on international corporate tax matters, including planning for corporate acquisitions, dispositions, reorganizations, spin-offs, joint ventures, intercompany transactions and cross-border financings. He works extensively with multinational corporations on post-acquisition integration strategies.

Barry previously served as the chief tax officer of a NYSE-traded mobile industrial equipment manufacturer with operations in more than 160 countries. He has developed and implemented global effective tax rate planning strategies for outbound and inbound multinational companies. Barry has worked on structuring multi-jurisdictional acquisitions, post-acquisition integration, internal reorganizations and joint ventures in Europe, Latin American and the Asia/Pacific region.

Barry speaks frequently on international tax topics for various professional organizations. He previously served as an adjunct professor at the Northwestern University School of Law LLM Tax Program and is currently an adjunct professor at the University of Illinois College of Law where he teaches international taxation.

Alejandro (Alex) Ruiz advises clients on the tax aspects of complex domestic and cross-border transactions and on the formation and operation of private equity funds, with an emphasis on mergers and acquisitions (M&A), joint ventures, growth capital, continuation vehicles, and divestitures involving private equity sponsors and private companies.

Alex’s clients include private equity funds, private and public companies, venture capital funds, individuals, hospitals, physician practices, ambulatory surgery centers (ASCs), strategic investors, and tax-exempt organizations. He has extensive experience advising buyers, sellers, founders, and joint venture partners in transactions involving healthcare companies, particularly in the development of tax efficient financial arrangements and transaction structures designed to comply with federal and state healthcare laws.

Additionally, Alex has experience advising on the tax aspects of fund sponsor compensation arrangements, management co-investments, and incentive equity compensation, as well as drafting equity purchase and profits interest agreements and complex bonus plans.

Alex speaks regularly at the firm’s industry and legal symposia on a range of subjects, including the impact of tax reform on private equity and M&A, drafting and negotiating tax provisions in transaction documents, mastering the tax aspects of partnership transactions, qualified small business stock, and structuring private equity transactions.