Lorenz Haselberger is partner in the Tax practice.

He is a tax generalist whose practice focuses on the taxation of financial institutions and instruments, domestic and cross-border mergers and acquisitions, inbound investments, capital markets offerings and debt restructurings. He regularly advises major financial institutions, sovereign investors, hedge funds, private equity funds and domestic and multinational companies.

From 2012 to 2013, he served as a judicial clerk to the Honorable Patrick Higginbotham on the U.S. Court of Appeals for the Fifth Circuit.

• Mubadala in its pending acquisition of a majority interest in Fortress Investment Group.
• Mubadala in the expansion of its global partnership with Apollo to support the Apollo Capital Solutions business and in various other investments and transactions.
• JetBlue Airways Corp. in its pending acquisition of Spirit Airlines for approximately $3.8 billion.
• Intercontinental Exchange, Inc. in connection with its pending $13.1 billion merger with Black Knight, Inc. and in various other transactions.
• Boston Scientific Corporation in its $1.75 billion acquisition of Baylis Medical Company Inc.

Professional Affiliations

• Member-At-Large, Tax Section Executive Committee, New York State Bar Association
• Incoming Vice Chair, ABA Financial Institutions and Products Committee (May 2023)
• Member, Tax Forum

Publications

• Co-Author, Report on Cryptocurrency and Other Fungible Digital Assets (Report No. 1461), New York State Bar Association Tax Section (April 18, 2022)
• Co-Author, Stop BEATing Up Your Brother-Sister, Tax Notes Federal (Oct. 12, 2020)
• Co-Author, Stop BEATing Up Your Brother-Sister, Part 2, Tax Notes Federal (Oct. 19, 2020)
• Author, Toward a Regulatory Solution to FLP-Driven Transfer-Tax Avoidance, Harvard Law Review (March 2013)

Speaking Engagements

• Panelist, Institute of International Bankers Annual Tax Seminar, Withholding and Reporting (September 2022)
• Panelist, International Tax Institute, International Tax Issues Surrounding Digital Assets (June 2022)
• Panelist, Wall Street Tax Association 2022 Spring Tax Conference, Federal Tax / Financial Products (May 2022)
• Moderator, ABA 2022 May Tax Meeting, Recent Developments in the Taxation of Digital Assets (May 2022)
• Panelist, ABA 2022 May Tax Meeting, NFTs, DeFi Transactions and Other Virtual Currency Transaction Issues (May 2022)
• Panelist, ABA 2021 Fall Tax Meeting, Crypto and Digital Assets – Tax Considerations for Financial Institutions and Investors (Sept. 2021)
• Panelist, AR Bar Association Mid-Year Meeting, Crypto and Digital Assets – Tax Considerations for Financial Institutions and Investors (Nov. 2021)
• Panelist, SIFMA Symposium, Special Issues Affecting ISDA Master Agreements (Oct. 2015)
• Panelist, SIFMA Symposium, An In-Depth Overview of the Application of FATCA and 871(m) (Nov. 2014)