Daniel M. Dunn

daniel-dunn

Daniel M. Dunn

Partner

New York | 1095 Avenue of the Americas, New York, NY 10036-6797
+1 212 698 3857 | +1 212 698 3599

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Daniel M. Dunn, chair of the international and domestic tax group, focuses his practice on international and domestic tax aspects of mergers and acquisitions, joint ventures, securities offerings—including hybrid financings—and private equity transactions. Mr. Dunn advises both U.S. and non-U.S. investors and businesses regarding the U.S. tax consequences of their U.S. and offshore investments and business activities, such as those involving Canada, Latin America, Europe, and Asia.

Mr. Dunn is consistently recognized as a leading tax lawyer by legal directory Chambers USA, where he is described as “terrific” and praised for his ability “to communicate very complex theories in layman's terms.” Mr. Dunn is also regularly recommended for tax by The Legal 500 (U.S.), which recently noted that he is “a highly creative, ethical and careful lawyer who explains issues, risks and opportunities clearly.”

Significant Representations

  • Engineering domestic and cross-border acquisition and disposition structures for numerous private equity groups.
  • Advising on restructurings and bankruptcies for lenders, partnerships, and corporate debtors.
  • Representing various multinational corporations in cross-border acquisitions and international operating and holding structures.
  • Structuring various investment funds (e.g., distressed debt, private equity, real estate) marketed to global investors.
  • Forming and restructuring numerous operating joint ventures and investment funds for partners/investors in multiple jurisdictions, which were designed to operate in and invest in multiple tax jurisdictions.

Tax

  • Affiliates of Bregal Partners in connection with its investment in American Seafoods Group, LLC, the largest harvester of wild-caught fish for human consumption in the United States, as part of a broader deleveraging recapitalization of American Seafoods Group, LLC.
  • Flavors Holdings, Inc., a portfolio company of MacAndrews & Forbes Holdings Inc., in connection with its acquisition of Merisant Company, a manufacturer and seller of tabletop sweeteners, including Equal®, Canderel®, and Pure Via®.
  • Lumara Health Inc. in the sale of its business in two separate transactions for up to US$1.1 billion.
  • Sterling Investment Partners in its acquisition of Power Stop, LLC, an auto parts and equipment company.
  • Union Square Hospitality Group LLC in its group restructuring and initial public offering of Shake Shack.
  • Wells Fargo in its agreement to purchase commercial real estate loans valued at US$9 billion in the United States, UK and Canada from GE Capital Real Estate as part of an overall transaction valued at approximately US$23 billion. 
  • M*Modal Inc. in its Chapter 11 bankruptcy proceedings.
  • Sterling Investment Partners in the business combination of its portfolio company Opinionology, Inc. with Survey Sampling International, LLC, a portfolio company of Providence Equity Partners, and the related refinancing of the portfolio companies’ existing indebtedness.
  • Connors Bros., L.P., a portfolio company of Centre Partners Management, in its US$980 million sale to affiliates of Lion Capital, of its operating subsidiaries comprising the largest branded seafood company in North America, including leading brands such as Bumble Bee® and Clover Leaf®, and affiliates of Centre Partners in the prior US$600 million acquisition of Connors Bros. Income Fund.
  • Elliott Associates in the US$3.5 billion acquisition and post-petition financing of auto-parts maker Delphi Corporation by a consortium of lenders.
  • DSI Holding, Inc., a portfolio company of Centre Partners Management, in its US$690 million sale to DaVita Inc., a publicly-traded company focused on kidney care.
  • The second lien administrative agent and second lien collateral agent in the Chapter 11 bankruptcy cases of Boston Generating LLC, and certain of its affiliates.
  • Affiliates of Versa Capital Management, Inc. in the acquisition of Canada-based Allen-Vanguard Corporation (TSX: VRS) and the acquisition of Ohio Community Media.
  • The bondholders in connection with the Chapter 11 bankruptcy of Station Casinos Inc., a Reno, Nevada-based gaming company.
  • Gray Energy Investors, LLC, a portfolio company of Centre Partners Management, in connection with the US$157.5 million sale of Gray Wireline, a Texas-based energy services company, to Seawell Limited (OSE: SEAW), a Norwegian publicly traded company, and affiliates of Centre Partners in the prior acquisition and subsequent leveraged recapitalization of Gray Wireline Services, Inc.
  • Mood Media Corporation as US counsel in connection with its US$305 million acquisition of Muzak Holdings LLC, a leading provider of “elevator music.”
  • Arclin US Holdings Inc., Arclin Canada Ltd., and their affiliates which manufacture adhesive resins and overlay products utilized in construction, furniture, industrial and automotive applications, in connection with the restructuring of US$235 million in total funded secured debt and the Chapter 11 cases of Arclin US Holdings Inc. and its domestic subsidiaries.
  • Leading mutual funds and other asset management groups in connection with transactional and opportunistic tax work.
  • Apollo Management, L.P. and The Carlyle Group in domestic and cross-border real estate transactions.
Education
  • College of the Holy Cross, B.A., 1985
  • The George Washington University Law School, J.D., 1992, with Honors, Editor-in-Chief of the George Washington Journal of International Law & Economics
Admissions
  • New York
Memberships
Member, “Harvard” Tax Club
Member, New York State Bar Association’s Executive Committee of the Tax Section
Member, Advisory Board, YaLa Academy
Member, International Bar Association’s Tax Section