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Richard M. Leder

Sr. Counsel

Richard M. Leder

New York

T:+1 212 408 5128

Richard Leder focuses on tax and has extensive experience in a variety of complex business transactions, both domestic and cross-border, including leveraged buyouts, corporate acquisitions, bankruptcy and insolvency restructurings, debt financings, and lease financings of airplanes, vessels, railcars and power plants. His particular experience in US taxation of partnerships has led to structuring international joint ventures, which include research and development collaborations, power facility project financings, investment funds and pooling arrangements.

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  • Education

    1961 – LL.B., cum laude, Brooklyn Law School, Decisions Editor, Brooklyn Law Review

    1958 – B.S., New York University

  • Representative experience

     

    • Advised a major European utility company in planning its entry into the US liquid natural gas business.
    • Representation of a consortium in connection with the bidding process regarding PR-22, the José de Diego Highway in Puerto Rico.
    • Represented a consortium bidding to develop, design, construct, finance, operate and maintain the Port of Miami Tunnel Project. 
    • Represented a leading investment bank in connection with the purchase of an equity interest in the Chicago Skyway Project. 
    • Represented a bidder with respect to the tax ramifications of the Indiana Toll Road Project. 
    • Represented the creditors committees in tax-driven bankruptcy reorganizations of a media company, a major energy producer and a large clothing retailer. 
    • Represented issuers in novel securitizations of solar leases and royalty interests. 
    • Structured a tax-advantaged disposition of a major subsidized residential and commercial development. 
    • Advised a major residential complex in a tax-enhanced ownership restructuring project. 
    • Represented a dominant investor in private equity funds. 
    • Represented US equity in a cross-border leveraged lease financing (with upper-tier Swedish lease) of railcars in Sweden. 
    • Represented a large publicly traded off-shore corporation in a restructuring of its US holdings. 
    • Represented both equity investors and lessees in US leveraged lease financings of aircraft, vessels, railcars and electricity-generating facilities.
    • Representation of Isolux Infrastructure Netherlands B.V. in connection with the concession to design, build, finance, operate and maintain the I-69 Section 5 Project in Indiana and related financing.
    • Representation of a consortium in connection with the procurement for the Goethals Bridge replacement project.
    • Representation of a company formed by Brisa and CCR in connection with the concession to operate and maintain the Northwest Parkway Toll Road in Colorado and related financings. This deal was honored as "North American Transport Deal of the Year" for 2007 by Project Finance magazine.

     

  • Admissions
    • New York State Bar License
  • Rankings and recognitions
  • Publications
    • Co-author, "Tax Consequences from Discharging Debt," Project Finance NewsWire, October 2003
    • "Expansive New IRS Tax Shelter Disclosure, List Maintenance and Registration Rules - Final Regulations Issued; Potentially Applicable to and Must Be Considered For Significant Transactions - Even Routine Transactions," Client Alert, May 22, 2003
    • "Tax Driven Partnership Allocations with Economic Effect: The Overall After-Tax Present Value Test for Substantiality and Other Considerations," The Tax Lawyer, June 2001
  • Memberships and activities

     

    • Member, Association of the Bar of the City of New York (Past Chair of the Committee on Taxation of Partnerships and Other Pass-Through Entities)
    • Member, New York State Bar Association (Tax Section)
    • Member, American Bar Association (Section on Taxation)
    • Member, American College of Tax Counsel (fellow)
    • New York Bar Foundation (fellow)
    • Attorney, Office of Chief Counsel for the Internal Revenue Service, Washington, DC, 1962 – 1966