Corporate Finance (Tax)

Related Practices

Representative Transactions

• Our department has provided tax advice, structuring, disclosure and opinions to a placement agent structuring a private offering of trust certificates backed by notes secured by a pool of ground leases to a major franchisor.
• The firm represented an institutional investor in connection with its $135 million U.S./Canadian investment as owner participant in eight aircraft- everaged lease transactions. 
• We were retained to represent the arranger and owner- participants in the sale-leaseback financing of undivided interests in equipment used at an ethanol production facility.
• Chapman represented lenders in the lease financing of undivided interests in an ethanol plant located in Canada.
• Our department represented various institutional lessors in structuring various single-investor true leases of aircraft, satellites, railcars, vessels and other equipment.
• We also represented lessees in numerous lease financings of railcars and locomotives.
• The firm counseled institutional lessors and lenders in restructurings of various leveraged lease transactions.
• Attorneys acted as lessee's tax counsel in the synthetic lease negotiation of a public company's corporate headquarters.
• We represented the U.S. affiliate of a Japanese manufacturer as issuer in public and private securitizations of dealer floor plan receivables and lease receivables.
• We were the lead tax counsel in a securitization-based financing for an acquisition of railcars located in the U.S., Canada and Mexico. The securitized debt was placed in the U.S. and Canada.
• Our department has represented numerous leasing and finance companies in their periodic warehouse and term securitizations and other privately placed structured finance transactions.
• The firm represented sub-prime auto loan originators in securitizations and structured financings of auto loan and lease portfolios, including titling trusts.
• We advised issuers and collateral managers in several CDO transactions involving offshore issuers.
• The firm represented a leasing company in the first ever re-securitization of all "B pieces" from prior securitizations.
• We also provided legal assistance to a leading industry trustee with respect to tax reporting and compliance obligations on ABS transactions.
• Chapman served a client as U.S. tax counsel in an international securitization involving Switzerland, the Netherlands, Ireland and the United Kingdom.
• We also represented numerous lenders in negotiating structural aspects and tax indemnity provisions in cross- border financing transactions.
• Firm attorneys counseled lenders to partnerships and LLCs who had received warrants and equity interests in the borrowers as part of the financings.
• Our department advised insurance companies lending to CAPCOs in various states and structured in-kind state tax credits received in lieu of interest.