People

Lowell D. Yoder

Partner

Lowell D. Yoder focuses his practice on cross-border mergers and acquisitions, global tax planning and international tax controversies, representing high-tech, pharmaceutical, e-commerce, financial, consumer and industrial companies. He advises on tax-efficient structuring of cross-border acquisitions, dispositions, financings, internal reorganizations and joint ventures, as well as tax-beneficial planning for intangible holding companies, global supply chains and multi-jurisdictional service arrangements. Lowell also represents clients before the Internal Revenue Service (IRS), handling audits and obtaining tax rulings. He works with an extensive network of lawyers worldwide, developing tax-favorable transactional and operational cross-border structures. Lowell previously served as the global head of the Firm’s Tax Practice.

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Results
  • Advising Joh. A. Benckiser on a tax-efficient acquisition structure for the purchase of a $12.5 billion global business, and developing tax-beneficial post-acquisition integration structures
  • Advising a client on structuring the global ownership of high-value intangibles, minimizing foreign and US tax codes
  • Representing before the IRS two multinational companies in connection with hundreds of millions of dollars of proposed tax adjustments with respect to business operations conducted outside the United States

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Recognitions
  • Best Lawyers in America, Tax Law, 2005–2026
  • Chambers USA, Tax, 2018 and 2022-2026
  • Legal 500 US, Hall of Fame in US Taxes: Non-Contentious and International Tax, 2018–2025
  • International Tax Review, World Tax, 2023-2026
  • Chambers Global, Tax: Corporate & Finance and International Tax, 2001–2020

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Capabilities and industries
Regional markets
Community
  • American Bar Association, chair of the Subcommittee for Controlled Foreign Corporations, PFICs and Contract Manufacturing, and of the Committee on Foreign Activities of US Tax Payers
  • American College of Tax Counsel, fellow
  • GWU/IRS Annual Institute on International Taxation, member of the advisory board

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Credentials
Education
  • University of Illinois Chicago School of Law, JD, magna cum laude
  • University of Illinois Chicago, BS, Highest Distinction
Admissions
  • Illinois
Courts / Agencies
  • US Tax Court
  • US Court of Appeals for the Fourth Circuit
  • US Court of Appeals for the Sixth Circuit
  • US Court of Appeals for the Ninth Circuit
  • US Internal Revenue Service
  • Supreme Court of the United States