Stephen Lessard

Stephen Lessard, an associate in Orrick's New York office, is a member of the Tax Group. Steve focuses his practice on the taxation of debt and equity offerings, cross-border transactions, tax controversy, and municipal finance. He also has experience counseling nonprofit organizations on federal tax law and corporate governance. 

• Mes expériences

  Steve's experience includes the following.

  Representative clients include:

  • Build America Mutual Assurance - tax advice related to organization and operations.
  • Credit Suisse - tax advice related to derivative financial products.
  • Mizuho Bank - tax advice related to operations.
  • First Marblehead Corporation - tax advice in connection with asset sale.
  • Aflac - advise on international tax issues.
  • Sumter Community Development District - tax advice in connection with IRS audit.
  • City of Los Angeles – tax advice related to employee benefits.
  • 1st Alliance Lending LLC - tax advice related to organizational changes.

  Representative matters include:

  • Requests for private letter rulings from the IRS.
  • Draft tax disclosures for SEC filings relating to securities offerings.
  • Advise on FATCA issues.
  • Advise on tax sharing agreements.
  • Advise on S corporation requirements.
  • Advise on tax issues related to compensation and benefits.
  • Advise on tax issues related to cross-broader acquisitions and ventures.
  • Represent clients in connection with IRS and NY State tax audits.
  • Advise clients on NY State tax issues.
  • Requests for tax exempt determination from the IRS.