Ryan Bray is a partner in the Tax practice.
His tax practice involves tax planning for domestic and cross-border mergers and acquisitions transactions and advising clients with respect to all corporate tax matters. He has significant experience advising clients with respect to tax issues applicable to corporations filing consolidated income tax returns and tax issues arising in connection with debt restructurings and bankruptcy. Ryan also regularly advises emerging growth companies and their founders in connection with choice-of-entity decisions, financings and mergers and acquisitions.
Ryan represents private equity and corporate clients including Symphony Technology Group, Huntington Bancshares, and salesforce.com.
Celanese on the restructuring of Korea Engineering Plastics Co. (KEP), a joint venture owned 50% by Celanese and 50% by Mitsubishi Gas Chemical Company
Bluespring Wealth Partners, LLC, a subsidiary of Kestra Financial, Inc. in its acquisition of Security Financial Management, LLC
- LBO France and Yarpa on the disposal of McIntosh Group, a leading designer, manufacturer, and marketer of high-end home audio equipment, to Highlander Partners, a Dallas-based private investment firm
- Local Bounti Corporation, a breakthrough U.S. indoor agriculture company combining the best aspects of vertical and greenhouse growing technologies, in its pending acquisition of California-based complementary indoor farming company Hollandia Produce Group, Inc.
- Tire Rack Holdings, Inc. and its stockholders in its acquisition by Discount Tire
- CVS on its $69 billion acquisition of Aetna
- Unibail-Rodamco on its $25 billion acquisition of Westfield Corporation
- Canada Pension Plan Investment Board in connection with its $6.1 billion acquisition of Pattern Energy Group Inc. and its sale of Air Distribution Technologies, Inc. to Johnson Controls, Inc.
- ViacomCBS Inc. in connection with multiple transactions, including its pending $2.175 billion sale of Simon & Schuster to Penguin Random House, its $500 million sale of CNET Media Group to Red Ventures and its acquisition of AwesomenessTV Holdings, LLC
- Salesforce.com in several transactions, including its $2.8 billion acquisition of Demandware, its acquisitions of Quip, SteelBrick, ClickSoftware, MapAnything, Kerensen Consulting, Sequence and Toopher and smaller acquihire transactions
- Advanced Disposal Services, Inc. in its $4.6 billion acquisition by Waste Management, Inc. and related regulatory divestitures to GFL Environmental, Inc.
- SAP in connection with the carve-out and IPO of Qualtrics International
- McGraw Hill Financial in connection with its definitive agreement to sell J.D. Power to XIO Group for $1.1 billion in cash
- Zillow in connection with its $3.5 billion acquisition of Trulia
- Celanese in connection with its agreement to sell its equity interest in its Polyplastics joint venture to Daicel Corporation
- LyondellBasell Industries NV in its $2.25 billion acquisition of A. Schulman, Inc.
- KMG Chemicals in connection with its $1.6 billion acquisition by Cabot Microelectronics
- Vontier Corporation in its acquisition of DRB Systems for $965 million
- Texas Instruments Incorporated in connection with its acquisition of substantially all of the assets related to the operations of a 300-mm semiconductor factory from Micron Technology, Inc. for $900 million
- Qatar Investment Authority in connection with its offer for Canary Wharf Group plc
- Banco Bradesco S.A. on its $500 million acquisition of BAC Florida Bank
- Glatfelter Corporation in its pending $308 million acquisition of the Jacob Holm Group and its acquisition of Georgia-Pacific’s U.S. nonwovens businesses for $175 million
- Shiseido Company Limited (Shiseido), a leading global cosmetics company, in various transactions, including the approximately $485 million sale of its wholly-owned subsidiary Zotos International Inc., a global haircare company, and certain related assets to the German headquartered Henkel Corporation (Henkel)
- Prairie Farms in connection with its acquisition of certain assets of Dean Foods under a bankruptcy court approved sale procedure
- DBAG Fund VI and Deutsche Beteiligungs AG in connection with the reorganization of Pfaudler Group.
- Fairfax Financial Holdings Limited in various transactions, including its acquisitions of Allied World Assurance Company Holdings
- Liveoak Technologies, Inc. in its sale to DocuSign, Inc.
- Ibere Pharmaceuticals, a blank check company formed for the purpose of effecting a merger in the pharmaceutical and life sciences industries, in its $138 million initial public offering
- Stone Point Capital in the sale of its portfolio company, Hodges-Mace to Alight Solutions
- EQT Mid Market US GP B.V. on its acquisition of Innovyze, Inc.
- ARX Holding Corp., the parent company of American Strategic Insurance Corp., in connection with its sale of a controlling position to The Progressive Corporation.
- Q Engineering, LLC in its sale to Enverus
- Centina Systems, Inc. in its sale to Ciena Corporation
- Bluespring Wealth Partners, a subsidiary of Kestra Financial, Inc., in connection with multiple acquisitions
- Pushpay Holdings Limited in connection with multiple transactions, including its acquisition of Resi Media and Church Community Builder
- Schoox Inc. in its strategic growth investment from Vista Equity Partners
- Empyrean Benefit Solutions, Inc. in its acquisition of Bloom Health Corporation
- Restream Inc. in its $50 million Series A financing
- CX Partners and Capital Square Partners in connection with the $420 million sale of Minacs to Concentrix Global Holdings Inc.
- Bluespring Wealth Partners, LLC, a subsidiary of Kestra Financial, Inc., in connection with its the acquisition of the business of U.S. Financial Services, L.L.C. and Bedell Frazier Investment Counselling
- Francisco Partners in various transactions
- Vector Capital in numerous transactions
- Symphony Technology Group in various transactions
- Fallbrook Technologies Inc. and certain of its affiliates in their voluntary chapter 11 cases commenced in the United States Bankruptcy Court for the District of Delaware
- City Office REIT in its IPO on the NYSE and subsequent offerings
- China Rapid Finance Limited in its IPO on the NYSE
- Bain Capital in its acquisition of VXI Global Solutions
- Trend Micro International in its acquisition of Hewlett-Packard Company's TippingPoint business
New York University School of Law
Pepperdine University, School of Law
J.D., magna cum laude and Order of the Coif
- Journal of Business, Entrepreneurship & the Law
University of California, Los Angeles
B.A., Political Science, magna cum laude