Steuerliche Begleitung komplexer Private-Equity-, M&A- und Immobilientransaktionen im In- und Ausland.
Steuerstrukturierung von Akquisitionen, Reorganisationen und Restrukturierungen.
Steuerliche Konzeption und Umsetzung von Fonds- und Investmentstrukturen für Sponsoren und institutionelle Investoren.
Dr. Florian Schiefer berät Private-Equity-Investoren, Immobilieninvestoren, Fondsinitiatoren, institutionelle Investoren sowie nationale und internationale Unternehmen zu komplexen steuerlichen Fragestellungen im Zusammenhang mit Transaktionen, Investitionen, Unternehmensreorganisationen sowie Restrukturierungen. Sein Schwerpunkt liegt auf der steuerlichen Begleitung nationaler und grenzüberschreitender M&A- und Immobilientransaktionen.
Er berät Mandanten entlang des gesamten Transaktionsprozesses – von der steuerlichen Due Diligence über die Akquisitions- und Finanzierungsstruktur sowie die Vertragsgestaltung bis zur Umsetzung der Erwerbsstruktur, der Post-Closing Integration. Einen besonderen Fokus bildet die Entwicklung steuerlich effizienter Erwerbs-, und Haltestrukturen für nationale und internationale Unternehmensgruppen sowie Private-Equity- und Immobilieninvestitionen.
Ein weiterer Schwerpunkt seiner Tätigkeit liegt in der Besteuerung von Fondstrukturen. Dr. Florian Schiefer berät Sponsoren bei der Strukturierung und Auflage von Fonds sowie institutionelle und private Investoren bei Investitionen in nationale und internationale Fondsplattformen. Seine Beratung umfasst insbesondere Private-Equity-, Immobilien- und andere alternative Investmentfonds einschließlich der steuerlichen Konzeption ihrer Investitions- und Beteiligungsstrukturen.
Seine Mandanten profitieren von einer Beratung, die steuerrechtliche Expertise mit einem tiefen Verständnis für die wirtschaftlichen und kommerziellen Anforderungen komplexer Transaktionen verbindet.
Neben seiner anwaltlichen Tätigkeit veröffentlicht Dr. Florian Schiefer regelmäßig zu aktuellen Fragen des deutschen und internationalen Steuerrechts. Er ist Lehrbeauftragter für Internationale Steuerlehre an der Universität Bamberg und hält regelmäßig Vorträge zu Steuerfragen.
Florian Schiefer beriet:
- SIGNA beim Erwerb von GALERIA Kaufhof von Hudson Bay und der anschließenden Zusammenführung mit Karstadt
- Tether beim Verkauf einer Mehrheitsbeteiligung an Northern Data an RUM Group Inc.
- Attestor und Bentham Capital beim Erwerb mehrerer Gewerbeobjekte in Berlin und Hamburg
- ITR World Tax, Highly Regarded, 2022-2026
- The Legal 500 EMEA, Empfohlen, Deutschland: Steuerrecht, 2023
- Handelsblatt/Best Lawyers™, „Ones to Watch“ in Deutschland: Gesellschafts- und Steuerrecht, 2022-2023
- International Fiscal Association (IFA), member
- Fachberater für Internationales Steuerrecht
- Steuerberater
- Universität Bamberg, Dr. rer. pol.
- Universität Bamberg, Dipl.-Kfm.
- Deutschland
- Deutsch
- Englisch

Alya Sulaiman
Alya Sulaiman helps clients navigate complex regulatory, privacy and transactional matters related to technology, with a focus on data strategy, artificial intelligence (AI) and machine learning. Clients turn to Alya for her guidance across key areas, including:
- Providing strategic legal and regulatory guidance during the conception, development, launch and support of digital health products and services
- Developing AI governance policies, vendor management programs and compliance frameworks
- Negotiating data use and health information sharing agreements and technology licenses (software, SaaS, PaaS, data licenses)
- Advised a health data platform company on its product roadmap and opportunities created by recent Office of the National Coordinator for Health Information Technology health information sharing regulations
- Assisted digital health product and engineering teams to navigate US Food and Drug Administration (FDA) market pathways and assess the regulatory status of a clinical decision support (CDS) tool
- Counseled a health insurance company on integrating a generative AI large language model (LLM) into utilization management workflows
- International Association of Privacy Professionals
- American Health Law Association
- Coalition for Health AI (CHAI), Working Group – Data Privacy & Security
- The Ohio State University Moritz College of Law, JD
- The University of Texas at Austin, BA
- California
- Englisch

Todd Angkatavanich
Todd Angkatavanich focuses his practice on advanced wealth and succession transition planning. He regularly creates and implements wealth planning and investment structures to provide for the orderly and tax-efficient transition of family assets from one generation to the next while providing for the effective stewardship of family assets for future generations. He also educates future generations on the non-tax concepts of engagement and flexible stewardship for families to achieve effective, long-term wealth preservation coupled with beneficial enjoyment.
Todd represents both national and international families and family offices in structuring multigenerational wealth transfer, preservation and business succession vehicles, with an emphasis on navigating the transfer tax pitfalls that often arise under Chapter 14 of the Internal Revenue Code. Todd’s practice often involves structuring vehicles such as Sales to Grantor Trusts, Grantor Retained Annuity Trusts (GRATs), Family Limited Partnerships, Preferred “Freeze” Partnerships as well as “Vertical” and “Non-Vertical” approaches to planning with carried interests in private investment vehicles.
- Structured numerous “Vertical” and “Non-Vertical” wealth transfer structures for fund professionals*
- Structured numerous Preferred “Freeze” Partnerships between individual and trust partners to “super charge” family structures*
- Structured and conducted lifetime “diagnostic stress tests” of numerous family limited partnerships*
- 2012 recipient of the award for “Private Client Lawyer of the Year” from Family Office Review
- Listed in the Best Lawyers in America® (for New York City, Greenwich and New Haven, Connecticut)
- Recipient of the Best Lawyers® 2015 Trusts & Estates “Lawyer of the Year” award for New Haven, Connecticut
- Fellow of the American College of Trust & Estate Counsel (ACTEC), member of Program Committee, Business Planning Committee and Estate, Gift & Trust Committee
- Member of the Society of Trusts & Estates Practitioners, (STEP)
- Member of Trusts & Estates magazine Editorial Advisory Board
- Advisory Board (formerly Chair) for Bloomberg/Tax Management Estates, Gifts & Trusts
- Fellow of the American Bar Foundation
- New York University, LLM
- Rutgers University, MBA
- Rutgers Law School, JD
- Fairleigh Dickinson University, BA
- Connecticut
- New Jersey
- New York
Bridget K. Devoy
Bridget K. Devoy represents private foundations, public charities, hospitals and other healthcare organizations, museums, schools, social welfare organizations, and other tax-exempt organizations in a wide variety of legal matters. She advises on governance, US and international grants, contractual and regulatory issues, tax compliance, and legal ethics. Bridget often serves as outside general counsel to her clients and particularly enjoys acting as a strategic advisor to innovative nonprofits in both the start-up and growth phases. She also advises individuals, family offices, and businesses on charitable giving, tax and estate planning, estate administration, and arts and entertainment-related matters.
Bridget excels at helping clients resolve conflicts and is particularly skilled at mediating and settling emotionally fraught and complex disputes. Bridget represents clients in front of both federal and state regulators and helps client victims investigate and address potential instances of ethical violations, self-dealing, undue influence, and fraud.
- Orange County Business Journal, Leaders of Influence: Women in Law, 2024
- New York University School of Law, LLM, Taxation, summa cum laude
- Harvard Law School, JD
- University of Vienna, MA
- London School of Economics and Political Science, MSc
- University of California, Los Angeles
- California
- New York

Nick Schuneman
Nick Schuneman advises clients in a broad range of intellectual property matters, with a particular focus on patent infringement litigation. He partners with his clients to develop forward-thinking litigation strategies and guides them through every stage of litigation, from pre-trial through appeal and settlement. Nick also advises on licensing matters and post-grant proceedings before the US Patent and Trademark Office (USPTO).
- Represented major semiconductor company in patent infringement lawsuit, taking lead on technical defenses and claim construction
- Represented major computer company in patent infringement lawsuit, including inter partes review, pre-trial strategy, and post-trial and appeal strategy
- Represented major semiconductor company in patent infringement dispute spanning several federal district court actions and inter partes review proceedings at the USPTO*
- Secured a favorable jury verdict of noninfringement on behalf of a major telecommunications company in a patent infringement suit in the Eastern District of Texas*
- Represented a major telecommunications company in a large patent infringement litigation involving 19 patents, including discovery, claim construction, expert depositions, summary judgment briefing and strategic planning*
- Best Lawyers: Ones to Watch in America, Litigation – Intellectual Property, Litigation – Patent, Austin, 2024-2026
- Texas Super Lawyers Rising Star, 2010 to 2011
- Austin Intellectual Property Inn of Court, executive committee member
- Harvard Law School, JD, Electrical Engineering, cum laude
- University of Illinois at Urbana-Champaign, MS, Electrical Engineering, with highest honors
- The University of Texas at Austin, BS
- Texas
- US Patent and Trademark Office
- US District Court for the Eastern District of Texas
- US District Court for the Western District of Texas

Stephen M. Hash
Dr. Stephen M. Hash focuses his practice on life science litigation including cases involving pharmaceuticals and Paragraph IV disputes under the Hatch-Waxman Act. He has represented clients in numerous patent litigations, including cases relating to DNA sequencing technologies, cfDNA diagnostics, agricultural products, research tools, medical devices and numerous pharmaceutical products, including drugs for the treatment of migraine, sepsis, epilepsy, bipolar disorder, acne, Alzheimer’s, ADHD, and pain. He handles all phases of Paragraph IV disputes, including the cost-effective management of cases, from pretrial through trial and appeal.
Stephen has a strong technical background in life sciences with a particular focus on immunology and molecular biology.
Patent Litigation
- Served as lead trial counsel for a DNA sequencing company in a patent jury trial in the District of Delaware. The favorable jury verdict, invalidating the four asserted patents, was affirmed on appeal (D. Del.) (CAFC)
- Served as lead counsel in ITC investigations relating to nanopore sequencing technology. The summary determination of non-infringement was affirmed on appeal (ITC) (CAFC)
- Served as lead counsel and tried a Hatch-Waxman case in which a pharmaceutical company defended its patents relating to a treatment for pain (D.NJ)*
- Managing Intellectual Property, Patent Star, 2014-2024
- Best Lawyers in America, Litigation – Intellectual Property, Austin, 2024-2025
- IAM Patent 1000 – The World’s Leading Patent Practitioners, 2024
- Texas Super Lawyer, 2014-2019
- University of North Carolina at Chapel Hill, JD, Immunology, with honors
- Texas A&M University, PhD, Zoology
- North Carolina State University, MS, Zoology
- North Carolina State University, BSc
- Texas
- US Patent and Trademark Office
- US Court of Appeals for the Federal Circuit
- US District Court for the Northern District of Texas
- US District Court for the Southern District of Texas
- US District Court for the Eastern District of Texas
- US District Court for the Western District of Texas
- US District Court for the Eastern District of Wisconsin

Heili Kim
We are saddened by the passing of Heili Kim.
With more than two decades of navigating complex issues for FDA-regulated companies, Heili Kim provides deep knowledge of FDA combined with business pragmatism to solve real world challenges. Heili understands client priorities by identifying short-term gains to reach long term solutions. Her experience as regulatory counsel at FDA provides unique insight into the workings within the Agency as well as its interactions with other state and federal agencies. Heili has guided food, dietary supplement, cosmetic and medical device companies on matters involving regulatory compliance, evaluating new ingredients, product safety, product complaints, recalls, and Agency enforcement actions.
- Delta Omega, Honorary Society in Public Health, Iota Chapter, 2009
- US Food and Drug Administration, Pearson Implementation Award, 2001
- BBB National Programs, National Advertising Division, Annual Conference, Planning Committee Member & Speaker, 2022
- Food and Drug Law Institute (FDLI), Food and Dietary Supplement Safety and Regulation Conference, Chair, 2022
- BBB National Programs, National Advertising Division, Hot Topics in Advertising Law, Health & Wellness Claims, 2021
- University of California, Los Angeles, MPH
- American University Washington College of Law, JD
- University of California, Riverside, BS
- District of Columbia
- Maryland

Paula Heyman
Paula Heyman litigates patent and technology disputes in federal courts across the US and before the International Trade Commission (USITC). She handles matters involving a wide range of technologies, including computer systems, power adapters, computer chips, telecommunications systems, database management software, medical devices and neural network technology. Paula helps clients effectively enforce their intellectual property rights and provides strategic counsel to companies accused of infringement. She has extensive experience in patent interference and post-grant proceedings before the US Patent and Trademark Office (USPTO).
- Represented an industrial automation control provider in litigation asserting multiple patents related to process control using neural networks*
- Successfully defended a large enterprise software and services company against multimillion-dollar commercial fraud claims*
- Successful representation of a major computer equipment manufacturer at trial, including conducting direct examination of several fact witnesses and the cross-examination of the technical expert, where damages liability was reduced by 90%*
- Texas Super Lawyers Rising Star, 2008
- The Honorable Lee Yeakel Intellectual Property American Inn of Court, member
- Austin Intellectual Property Law Association, member
- Intellectual Property Owner’s Association, Women in IP Law Committee, member
- Syracuse University College of Law, JD, Electrical Engineering, magna cum laude
- Cornell University, BS
- Texas
- US Patent and Trademark Office
- US Court of Appeals for the Federal Circuit
- US District Court for the Southern District of Texas
- US District Court for the Eastern District of Texas
- US District Court for the Western District of Texas
- US District Court for the Northern District of Georgia
- US District Court for the Southern District of New York
- US District Court for the Southern District of Indiana

Stephanie L. Stein
Stephanie Stein focuses her practice on commercial real estate transactions, including acquisitions and dispositions, mortgages and mezzanine financings, leasing and joint ventures. Her practice spans a broad range of asset classes, including commercial, industrial, multifamily, retail, office, hotel, mixed-use and senior living.
- Best Lawyers: Ones to Watch in America, Real Estate Law, 2023-2026
- Legal 500 US, Recommended, 2025
- CRE Finance Council, 20 Under 40, 2025
- Super Lawyers, Rising Star, Real Estate, 2023
- Leadership Council on Legal Diversity, mentor
- CRE Finance Council, Women’s Network, member and mentor
- Handy Inc., NextGen Committee Chair, 2019-2021
- University of Miami School of Law, JD
- University of Pennsylvania, BA
- New York
- Florida
- District of Columbia

Megan Vallerie
Megan Vallerie advises clients on a broad range of complex real estate transactions on both the debt and equity sides of the table. She has significant experience representing banks, life insurance companies, capital markets lenders, debt funds and other alternative lenders at all levels of the capital stack, including in connection with mortgage and mezzanine financing, securitized loans, construction lending, preferred equity investments, bridge financing and other structured financings, as well as intercreditor, co-lender and participation arrangements.
- In the one of the largest retail transactions of 2022, represented a private equity fund co-managed by a global investment manager and NY based development firm together with their operating partner in the acquisition of a mixed-use lifestyle center located in Westchester County, including multiple joint venture arrangements and acquisition and construction financing for planned improvements to reposition the retail portions of the center*
- Represented a global investment manager together with its operating partner in connection with the acquisition and recapitalization of a $1B 15 medical office portfolio, including the assumption and modification of existing loans encumbering individual properties in the portfolio*
- Represented a global investment manager in connection with the acquisition of a 27 medical office portfolio across 13 states, including fixed and floating rate acquisition financing, and the simultaneous acquisition of 2 life science properties from the same seller, in a transaction valued at over $600MM*
- The Legal 500 US, Recommended, 2023
- CRE Finance Council, Women’s Network, member
- Fordham University School of Law, JD
- University of California, Los Angeles, BA
- New York
