Overview


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


  • Chambers USA, Tax, 2003 to 2022
    • Star Individual (2018 and 2022)
  • The Legal 500 United States 2011 to 2020
    • Leading Lawyer, 2012 to 2020
    • Hall of Fame, 2018 to 2022
  • The Best Lawyers in America, Tax Law, 2005 to 2021

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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 College of Law, JD, magna cum laude, 1982
University of Illinois at Chicago, BS, highest distinction, 1979

Admissions
Illinois

Courts / Agencies
US Tax Court
US Court of Appeals for the Fourth Circuit
US Internal Revenue Service
US Court of Appeals for the Ninth Circuit