Chicago
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.
- 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
- Advising a client on tax-efficient transactions for accessing substantial excess cash from foreign subsidiaries without current US taxation and minimal foreign tax costs
- Advising a Fortune 50 client on structuring and reorganizing its global supply chain to achieve low foreign taxes while deferring US taxation
- 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
- 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
- International Fiscal Association, USA Branch Counsel
- CCH International Tax Journal, editor in chief
- University of Illinois College of Law, JD, magna cum laude
- University of Illinois Chicago, BS, high distinction
- Illinois
- 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
- English
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