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Margaux Azoulay is a Tax lawyer in Orrick's Paris office.
She assists French and foreign companies on business-related taxation aspects as well as the tax aspects of their mergers and acquisitions or restructurings.
Margaux's expertise further extends to real estate taxation, where she advises companies owning real estate assets (property companies, developers, insurance companies) and investors (funds and credit institutions). She notably has expertise in the fields of the SIIC regime and real estate investment funds. She also has experience advising on the tax aspects of Public-Private Partnership contracts (PPP).
In addition to her practice, Margaux advises on wealth management, and notably on the management and conveyance of assets and liabilities of natural persons and families. She also assists them on their tax inspections and disputes.
Prior to joining Orrick, Margaux was an associate at August & Debouzy.
New York; Washington, D.C.
New York; Washington, D.C.
Andrea Ball, a senior associate in the New York office, is a member of the Tax Group. Andrea focuses her practice on the taxation of municipal finance, and she also has experience counseling a variety of nonprofit organizations on federal tax law and corporate governance.
In her municipal finance practice, Andrea has worked extensively with governmental issuers such as the New York City Municipal Water Finance Authority and the County of Nassau, New York, as bond counsel, advising on private use issues, arbitrage and rebate rules, and the sizing of working capital borrowings. In addition, Andrea has worked on numerous financings for cultural institutions, universities, and hospitals as bond counsel and underwriter’s counsel, as well as on multi-family housing and other private activity bond transactions.
In her nonprofit practice, Andrea formed and obtained recognition of tax-exempt status for charitable and educational organizations, as well as trade associations and social welfare groups. She also assists public charity and private foundation clients in navigating state and federal laws on corporate governance, charitable solicitation and tax matters.
Heather’s practice focuses on the tax aspects of domestic and cross-border M&A, private equity, securities offerings, energy tax credits, project developments and financings, including within the renewable energy sector, and other federal income tax matters.
Grady Bolding, senior counsel in the San Francisco office, is a member of the Tax Group. Grady practices tax law, primarily in the areas of mergers & acquisitions, REITs and real estate transactions and private investment funds.
He has extensive M&A experience involving numerous types of business. He has particular expertise in the area of the taxation of REITs, having represented both public and private REITs for many years, and in the area of real estate transactions and partnerships. Grady's private investment fund practice includes the representation of real estate funds, venture capital funds and hedge funds, as well as institutional investors in such funds.
Prior to joining Orrick, Grady worked for the firm of Brobeck, Phleger & Harrison LLP, where he served on the firm’s Executive Committee and as Chair of the Tax Group.
Bill Bothwell, a partner in Orrick's Los Angeles office, is a member of the firm's Public Finance Department.
Bill was admitted to the Colorado Bar in 1980 and the California Bar in 1984. He has practiced in the area of public finance his entire career, initially with a major public finance firm in Colorado, and since 1984 with Orrick. Bill has served as bond counsel, disclosure counsel and underwriter's counsel in numerous tax-exempt financings. He has a broad range of expertise, which includes substantial experience in both traditional enterprise and general fund financings for various types of public entities, including cities, counties and districts, as well as private activity financings for housing and non-profit corporations. In addition, he has devoted substantial time to structuring and analyzing the tax aspects of such financings.
Bill also frequently speaks and writes on matters related to public finance, develops new financial products and drafts legislation which has been enacted in several states to facilitate borrowing by public entities for a wide variety of projects and programs.
In addition to being admitted in California, Bill is also admitted in Colorado (inactive).
Charles Briand, Partner in Orrick Paris Office, is a member of the Tax Group.
Charles is specialized in tax law, and more specifically on the tax aspects of transactions.
He advises multinational companies and private equity funds on a broad range of international tax matters, including French acquisitions abroad or foreign ones in France.
He also advises his clients on the tax structuring of domestic and cross border acquisitions as well as reorganizations.
Prior to joining Orrick in 2017, Charles was transaction Tax lawyer at Ernst &Young in Paris and he also practiced eighteen months in EY New York office.
Charles Cardall, a partner in the San Francisco office, is the Chair of the Tax Department and is a member of the Public Finance Department. Chas primarily focuses his practice on municipal finance tax and nonprofit corporation tax matters.
He also has legal expertise relating to both charter schools and the federal income tax classification of governmental and quasi-governmental entities. He has consulted on thousands of tax-exempt, build America and tax credit bond issues and has developed deep expertise in almost every tax aspect of municipal finance. Private activity bonds for multifamily housing, solid waste, charter schools and independent schools are areas of particular focus in his practice, as are higher education, short-term and long-term working capital and the various forms of pooled financings. Chas also has advised numerous clients experiencing financial distress or bankruptcy in tax matters relating to their municipal bonds. Representative active clients include the State of California, the University of California, the Bay Area Toll Authority, and Charter School Capital.
As a legal and policy advocate, Chas represents both government and non-government clients in federal tax rulemaking matters and in IRS proceedings, including the various types of tax-exempt bond audits, voluntary compliance (VCAP) requests and requests for private letter rulings. He has successfully closed IRS examinations relating to solid waste, water and wastewater, working capital, healthcare, pooled, multifamily housing, and industrial development bond financings. He has obtained multiple private letter rulings and technical advice memoranda and has been integrally involved in numerous regulation and legislative projects. He has found that a close working relationship with IRS and Treasury Department personnel often is critical to obtaining good results for clients.
Cathleen is a managing associate specializing in tax-exempt bond financing.
Cathleen provides services for local governments, state agencies, and school districts in connection with infrastructure, financings and related projects. She also has experience in bond financings for health care facilities, multifamily housing, non-profit organizations, and public utilities. In addition to tax-exempt financings, Cathleen also represents clients in IRS audits and non-profit corporation tax matters.
Richard Chirls, a New York tax partner, focuses his practice on the tax aspects of public finance transactions. He has served as the head of Orrick’s nationally recognized Public Finance Tax Group.
With over 30 years of experience, Richard is widely recognized as one of the nation’s foremost authorities, having broad experience with tax exempt financings and related transactions involving governmental and not-for-profit entities. His expertise and stature in the public finance community was recognized by the National Association of Bond Lawyers’ highest award for his career of distinguished service in public finance.
Richard focuses on new products, including the development of new and creative financing techniques for governments, non-profits and investment bankers. He regularly works on transactions throughout the country. However, in his home office in New York City, he leads the relationship with the Port Authority of New York and New Jersey, serving as counsel on well over 100 transactions over a period of more than 20 years and has headed the tax work in connection with every financing of a cultural facility relating to museums and performing arts in New York City over this same period. Richard has worked on the tax aspects of several of the largest and most complex public private partnership (P3) transactions in recent years. He frequently acts as special tax counsel to issuers and underwriters of municipal finance issues.
Peter Connors, a tax partner in the New York office, focuses his practice on cross-border transactions. He also has extensive experience in related areas of tax law, including financial transactions, corporate reorganizations, private equity investments and controversy matters.
A significant portion of his practice involves tax controversy, including representation of taxpayers before the U.S. Tax Court. According to Chambers, he is "admired by peers for the strength of his activity in the field of cross-border transactions."
Peter serves as Vice President of the American College of Tax Counsel.
Before joining Orrick, Peter was a principal in the International Tax Services Group of Ernst & Young in New York.
A prolific author, Peter is a frequent lecturer for a variety of major organizations and has published more than 100 articles on tax planning subjects. He is a co-author of T.M. Portfolio 543 ("The Mark to Market Rules" of Section 475-2d) and the author of T.M. Portfolio 909-3d ("The Branch-Related Taxes" of Section 884). From 2008 to 2010, he was the Vice Chair, Committee Operations, of the American Bar Association Tax Section. In 2010, Peter also founded the NYC Calendar Program for the U.S. Tax Court.
Dean E. Criddle, a senior counsel in the San Francisco office, is a member of the Tax Group. Concentrating his practice in electric and gas utility finance, Dean serves as both tax and finance counsel to utilities, underwriters, financial advisors, special purpose issuers, developers and state public utilities commissions in utility financings.
His broad experience ranges from “stranded cost” securitization financings for investor-owned electric utilities to tax-exempt financings for utilities owned by investor-owned companies, nonprofit corporations, states, local governments and federal power marketing agencies.
Dean currently is advising Bonneville Power Administration in connection with its efforts to refinance and extend the maturities of a portfolio of approximately $6 billion of tax-exempt and taxable notes and bonds issued for its benefit by Energy Northwest (formerly known as Washington Public Power Supply System).
In addition to working on transaction-specific capital markets matters, Mr. Criddle provides ongoing tax, regulatory and general business law advice to a variety of clients, including:
Ray Ellis, a partner in the San Francisco office, is a member of the Tax Group. One of California’s leading authorities on estate planning and leader of Orrick’s Private Wealth Group, Ray has concentrated in the areas of trusts, estate and gift tax and generation-skipping tax planning for 30 years.
He often represents families owning substantial interests in closely held and publicly traded corporations, advising on matters ranging from family partnerships, limited liability companies and S corporations to private foundations, charitable trusts, and arrangements for the transfer of wealth to succeeding generations.