A skilled legal practitioner with over 40 years of experience as a tax attorney and business adviser, Jonathan Brenner counsels businesses and high-net-worth individuals on the most tax-efficient structures for their complex domestic and cross-border transactions. Mr. Brenner brings to his practice a broad and deep understanding of the tax law, as well as the accounting, business, and legal issues that affect his clients' interests.
U.S. and foreign businesses, U.S. citizens, expatriates, and foreign nationals seek his guidance in matters involving structuring operations to minimize effective tax rates, domestic and cross-border fund formation, fund management, mergers and acquisitions, executive compensation and real estate, among others. He has extensive experience working with U.K. and Luxembourg tax, corporate and regulatory counsel on issues involving funds and fund management.
Mr. Brenner is listed as a recommended attorney in The Legal 500, a publication that recognizes leading practitioners, assesses the strengths of law firms, and highlights the practice area teams providing the most cutting edge and innovative advice to corporate counsel.
Services
Illustrations of how Mr. Brenner serves his clients include:
- Representing foreign pension funds in their structuring of U.S. real estate investments.
- Restructuring a private equity firm’s investment in foreign mining property to facilitate an IPO.
- Representing U.S. citizens and permanent residents who are considering expatriating.
- Restructuring a troubled worldwide services company and incentivizing management.
- Restructuring foreign and domestic businesses in response to the enactment of the TCJA.
- Structuring the coordinated sale of music publishing rights by a group of foreign and domestic entities.
- Representing principals in establishing, operating, and restructuring hedge fund, LBO, venture capital, and real estate investment partnerships and management companies with respect thereto.
- Serving as outside general counsel and supervising the operations of a family office/captive hedge fund. Overseeing relationships with regulatory counsel, administrators, custodians, auditors, and prime brokers.
- Representing numerous high-level executives, either joining or leaving fund management companies, in substantial executive compensation negotiations.
- Serving as principal advisor to a manufacturing company through three successive LBOs.
- Restructuring U.S. and U.K. management companies for a family of event-driven funds following the retirement of the founding principal.
- Restructuring a manufacturing company to accommodate future acquisitions and incentivize management.
- Recapitalizing the management company for a family of real estate funds to provide for succession planning.
Professional Activities
Mr. Brenner stays well-versed in the latest developments in his practice area as an active member of the American Bar Association and the New York State Bar Association's Tax Section.
Speaking Engagements
- Panelist, Amending LLC and Partnership Agreements to Address Tax Reform and the New IRS Audit Rules, Strafford Publications, May 16, 2018
- Faculty, International Aspects of U.S. Income Taxation, University of Melbourne, July 26, 2017
- Speaker, New Tax Laws Relating to IRS Examination of and Tax Collection from Partnerships, Bloomberg BNA, January 26, 2016
Click here for a full list of speaking engagements.
Recent Publications
- "Ready or Not, It's Time for Transparency FinCEN Proposes Rules to Implement Beneficial Ownership Reporting Requirements,"
with H. David Rosenbloom, Anne J. O'Brien, and Amanda M. Leon, Caplin & Drysdale Client Alert, December 17, 2021
- "Wouldn't It Be Nice: Reimagining US Taxation of Outbound Investment,"
with Josiah Child, IBFD Thinker, Teacher, Traveler: Reimagining International Tax, September 1, 2021
- "IRS Releases Final Carried Interest Regulations,"
with Josiah Child, Caplin & Drysdale Client Alert, January 14, 2021
- "IRS Issues Proposed Carried Interest Regulations,"
with Josiah Child, Caplin & Drysdale Client Alert, August 19, 2020
- "Treasury Finalizes GILTI High-Tax Exclusion Rules,"
with J. Clark Armitage, Caplin & Drysdale Client Alert, July 28, 2020
- "Final FDII/GILTI Regulations Withdraw Deduction Ordering Rule,"
with Josiah Child, Caplin & Drysdale Client Alert, July 20, 2020
- "FDII Documentation Requirements Relaxed,"
with J. Clark Armitage and Amanda M. Leon, Caplin & Drysdale Client Alert, July 20, 2020
- "CARES Act Offers Income Tax Relief for Business,"
with J. Clark Armitage, Kirsten Burmester, H. David Rosenbloom, and James E. Salles, Caplin & Drysdale Client Alert, March 27, 2020
- "Updated Partnership Reporting Requirements for 2019,"
with Elizabeth J. Stevens, Caplin & Drysdale Client Alert, December 13, 2019
- "SPECIAL REPORT: I'm Looking Through You, You're Not The Same: Partnership-Held CFCs,"
with Josiah Child, Tax Notes Federal, October 7, 2019
- "The Proposed GILTI High Tax Exclusion,"
with Elizabeth J. Stevens and Amanda M. Leon, Caplin & Drysdale Client Alert, July 1, 2019
- "Proposed Regulations Under Section 956,"
with H. David Rosenbloom and Josiah Child, Caplin & Drysdale Client Alert, November 6, 2018
- "Navigating QBAI Quirks of the GILTI Regulations,"
with J. Clark Armitage and Josiah Child, Bloomberg Tax, Tax Management International Journal, November 5, 2018
- "When Opportunity Knocks: Qualified Opportunity Zone Proposed Regulations Released,"
with Victor A. Jaramillo, Caplin & Drysdale Client Alert, October 22, 2018
- "SPECIAL REPORT: The Nitty-Gritty of FDII,"
with Josiah Child, Tax Notes, September 17, 2018
- "New Partnership Audit Rules Go Live,"
with Elizabeth J. Stevens, Caplin & Drysdale Client Alert, January 9, 2018
- "Congress Looks to Fix New Partnership Audit Rules,"
with Charles M. Ruchelman and Elizabeth J. Stevens, International Law Office, January 6, 2017
- "Tax Plans Compared (December 2016) Corporate Tax,"
with Mark D. Allison, Richard W. Skillman, Kirsten Burmester, and Peter A. Barnes, Global Tax Weekly, January 5, 2017
- "Tax Plans Compared (December 2016) Corporate Tax,"
with Mark D. Allison, Richard W. Skillman, Kirsten Burmester, and Peter A. Barnes, Caplin & Drysdale Client Alert, December 16, 2016
- "Congress Looks to Fix New Partnership Audit Rules,"
with Charles M. Ruchelman and Elizabeth J. Stevens, Caplin & Drysdale Client Alert, December 14, 2016
- "Tax Plans Compared (December 2016) Individual Income Tax,"
with Beth Shapiro Kaufman and Anne J. O'Brien, Caplin & Drysdale Client Alert, December 5, 2016
- "New Regulations Change Allocation of Partnership Liabilities,"
with Elizabeth J. Stevens, International Law Office, November 4, 2016
- "New Regulations Change Allocation of Partnership Liabilities,"
with Elizabeth J. Stevens, Global Tax Weekly, November 3, 2016
- "New Regulations Change Allocation of Partnership Liabilities,"
with Elizabeth J. Stevens, Caplin & Drysdale Client Alert, October 24, 2016
- "The Final OECD BEPS Tome Has Arrived,"
with H. David Rosenbloom, Patricia Gimbel Lewis, J. Clark Armitage, and Peter A. Barnes, Caplin & Drysdale Client Alert, October 8, 2015
Click here for a full list of publications.