Stephen Lessard

Senior Associate

New York

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. 

Prior to joining Orrick, Steve was a Surface Warfare Officer in the U.S. Navy.

  • 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.