Lowell D. Yoder - McDermott Will & Emery


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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  • 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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  • The Best Lawyers in America, Tax Law, 2005-2024
  • Chambers USA, Tax, Star Individual, 2018, 2022-2023
  • The Legal 500 US, Tax, Hall of Fame, 2018-2023
  • International Tax Review, World Tax, 2023
  • Chambers Global, Tax: Corporate & Finance and International Tax, 2001-2020

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


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
US Supreme Court