Represents pro-bono clients, including nonprofit and tax-exempt organizations, with most focused on social justice and equity-based issues.

Dan, formerly a partner of the firm, retired from his tax practice and now serves as pro-bono counsel to nonprofit entities ̶ advising on all aspects of their life cycles from formation, achieving tax-exempt status, dissolution, mergers and commercial transactions.

Currently, active clients include, among numerous others, Girls Who Code, Habitat for Humanity, Foundation Rwanda, Partners in Health, Justice for Greenwood, the Urban Justice Center, Marshall Plan for Moms and Guernica.

Before retiring from his tax practice, Dan focused on the tax aspects of complex transactions, including mergers and acquisitions, private equity, bankruptcy, workouts, corporate restructuring and distressed asset investing, structured finance and real estate.

Some of his more significant engagements and transactions, throughout a professional career spanning 40 years, include his representation of:

• Cerberus Capital Management in the acquisition of a controlling interest in Chrysler (and, later, the sale of Chrysler and its debtor subsidiaries’ assets in their Chapter 11 reorganization and sale of Chrysler Financial to TD Bank)
• A group of senior secured lenders in their acquisition and recapitalization of the assets of Westmoreland Resource Partners LP
• An institutional real estate investor in a $3-billion leveraged recapitalization of a real estate joint venture
• Several major financial institutions in respect of the acquisition of over $2.5 billion of life settlement assets and several fund sponsors and other investment vehicles in the formation of litigation finance funds

Dan has been recognized as a leading tax lawyer by The Best Lawyers in America and The Legal 500 US.

Private Equity

• Representation of Orchard Brands Corporation in its $410-million acquisition by Bluestem Group Inc.
• Representation of Cerberus Capital Management LP in the acquisition of a controlling interest in Chrysler LLC.
• Representation of an institutional real estate investor in the $3-billion leveraged recapitalization of a real estate joint venture.
• Representation of a major investment bank in connection with the formation of Argentine and Brazilian real estate private equity funds.
• Tax counsel to a major European bank in the acquisitions of controlling interests in fund-of-funds (hedge and private equity) managers with over $4 billion of assets under management.
• Advisor to France’s largest publisher in the acquisition of a leading U.S.-based publishing company.
• Tax counsel to public company in connection with $3.65 billion worth of acquisitions, and related financing, of directory-publishing businesses.
• Tax advisor to private investment funds on activist investing strategies and execution.
• Formation of numerous hedge funds and private investment funds.
• Representation of private equity investment funds in connection with private equity acquisitions, dispositions, the formation of investment vehicles, subsequent-round investment financings and general tax planning.

Bankruptcy and Distressed Investing

• Representation of senior secured lenders in acquisition and recapitalization of Lenox Inc., a Chapter 11 debtor.
• Tax counsel to Lionel LLC in successful Chapter 11 reorganization.
• Prior representations: Served as tax counsel to debtors and creditors committees in numerous Chapter 11 cases over the past 20 years including: TWA, Drexel Burnham Lambert, Phar-Mor Drugstores, Resorts International, Bibb Companies; NY Daily News; Seaman’s – Levitz Furniture; Ranger Industries & Mayflower Group.

• Best Lawyers in America, Tax Law, 2026
• The Legal 500 US
• New York Super Lawyers
• New York State Bar Association Empire State Counsel Honoree, 2013

Education
New York University School of Law, LL.M., Taxation
Tulane University Law School, JD, magna cum laude, Managing Editor, Tulane Law Review, Order of the Coif
Tulane University, BA, cum laude

Admissions
New York

Prior Experience
Partner, Jones Day, 1991-2006
Associate, Jones Day, 1986-1990
Associate, Dewey Ballantine, 1982-1986