Jeff J. Kang focuses his practice on the tax aspects of asset-backed finance, structured finance and securitization, with an emphasis in collateralized loan obligations (CLOs), and private funds and other pooled investment vehicles, with an emphasis in fixed-income and other credit-related assets.
Mr. Kang is a member of Dechert’s Structured Credit and CLO team, which has not only been ranked one of the most active in the CLO market since it restarted but also one of the most distinguished in terms of industry awards for best CLO law firm. He is also tax counsel to the firm's 50 plus asset manager clients, including Blackstone, Apollo, FS KKR, Morgan Stanley Investment Management, Bain Capital, Golub Capital, KKR, Anchorage Capital, Octagon, PineBridge Investments, Neuberger Berman, Eagle Point Capital, Antares Capital, NXT Capital and other market-leading managers.
Mr. Kang has extensive experience in advising managers, sponsors, investors, lenders and underwriters with respect to the formation and structuring of domestic and offshore CLOs, loans to SPV financings, CLO management company platforms, private credit funds, and transactions involving the foregoing (including acquisitions and sales of management companies and management contracts). Mr. Kang has extensive experience in financings, securitizations and other transactions involving broadly syndicated loans (BSLs) and also middle market loans.
Mr. Kang also has extensive experience in advising managers, sponsors, investors, lenders and underwriters with respect to securitization or financing of other assets classes, including credit card receivables, automobile loans, life settlement contracts and structured settlements, and mortgages.
- Treatment of Pass-Through and Conduit Entities under Section 199A: A Comparative Analysis of Investments in REITs, PTPs, and RICs – Bloomberg Tax: Tax Management Real Estate JournalTM (August 19, 2020)
- The "Harvard" Tax Club
- New York Bar Association – Tax Section
- American Bar Association – Tax Section
- Structured Finance Association – Tax Policy Committee
- Various Ad Hoc CLO Tax Committees
- University of California, Irvine, B.A., Cum Laude
- Northwestern University Pritzker School of Law, J.D., Cum Laude
- New York University School of Law, LL.M., Taxation
- New York, 2011