Daniel M. Dunn

daniel-dunn

Daniel M. Dunn

Partner

New York | Three Bryant Park, 1095 Avenue of the Americas, New York, NY, United States of America 10036-6797
+1 212 698 3857 | +1 212 698 3599

| vCard | PDF

Daniel M. Dunn, former chair of the global tax group, focuses his practice on 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 has been described as “savvy and insightful,” “terrific” and has been praised for his ability “to communicate very complex theories in layman's terms.” Clients have also noted that he is “extremely bright and very creative” and “is able to make tax issues understandable and can find ways to structure deals." In addition, Mr. Dunn is 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.”

Experience
  • 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
Speaking Engagements
  • Credit Funds: A Global Perspective on Evolving Structures — Dechert LLP, London (January 24, 2018)
  • BDCs As Creditors of Distressed Companies: What You Need to Know — Dechert LLP & Houlihan Lokey, New York, NY (September 09, 2015)
  • Tax and IRR Considerations in Leveraged Acquisitions of Partnerships and LLCs — Dechert LLP, New York, NY; videoconference in Philadelphia, PA (June 10, 2015)
  • 2014 Joint Fall CLE Meeting — American Bar Association, Denver, CO (September 18, 2014)
  • Spin-Offs and Split-Ups: Key Issues Driving the Trend — Dechert LLP, New York, NY (April 18, 2012)
  • Successfully Navigating the Latest Complex Tax Concerns Inherent in Distressed Investments — Financial Research Associates 10th Annual Tax Practices for Private Equity Funds, New York, NY (October 26, 2009)
  • International Tax Aspects of Distressed Investments — ABA Section of Taxation and Section of Real Property, Trust & Estate Law, Trust & Estate Division Meeting, Chicago, IL (September 24, 2009)
  • U.S. Rights Offerings: A Creative Way to Raise and Deploy Capital in a Dysfunctional Market — Dechert LLP, New York, NY, (April 21, 2009)
  • Investments in Tax Transparent Entities: Innovative Techniques to Minimize Tax Burdens and Maximize Returns — Financial Research Associates and Legal Education Associates/ The Private Equity Financial Management Summit, New York, NY (December 10, 2008)
  • Real Estate Fund Formation III: Selected Topics in Fund Structures — Dechert LLP, Real Estate Fund Formation Seminar, London; New York, NY (September 25, 2008)
  • Proactive Tax Planning in Fund Formation — PEI's Private Equity Strategic Financial Management Conference, New York, NY (July 17, 2008)
  • PEI Strategic Financial Management Conference — Presented by Private Equity International with Sponsorship by Dechert, New York, NY (July 16, 2008)
  • Latest on Tax within Private Equity — PEI's Private Equity Strategic Financial Management Conference, New York, NY (July 18, 2007)
  • 2007 Private Equity Strategic Financial Management Conference — Presented by Private Equity International with Sponsorship by Dechert, New York, NY (July 17, 2007)
  • Recent Developments in U.S. Tax Law — Fourth Annual International Tax Institute Sponsored by ABA, IFA and Georgetown University Law Center, (March 1, 2006)
  • Yale School of Management 2005 Private Equity Conference (December 1, 2005)
  • U.S. Multinationals: Rethinking International Ownership and Operating Structures in Light of Recent Foreign Developments — Third Annual International Tax Institute Sponsored by ABA, IFA and Fordham University, (June 1, 2005)
  • Pacific Rim Joint Ventures — International Bar Association Annual Conference, (October 1, 2004)
  • Section 355: The Changing Landscape for Tax-Free Spin-Offs — Nationally Telecast Panel Seminar for Tax Executives Institute, (May 1, 2004)
  • Cross-Border Tax Implications of Managing Credit Risk — International Bar Association Annual Conference, (September 1, 2003)
  • Effective Taxation and Accounting Treatment of IRUs — Presented at the Telecom Taxation Tax Conference Sponsored by TeleStrategies, (October 1, 2001)