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About Don

Don Lonczak provides transactional tax advice on mergers and acquisitions, joint ventures and corporate spin-offs, public and private financings, bankruptcies, financial products and private equity investments. In addition, he advises on international tax matters, such as those relating to inbound and outbound investments, multi-national corporate restructurings and tax treaty benefits.  He also handles  transfer pricing and other tax controversy matters. He also has extensive experience structuring renewable energy projects eligible for the production tax credit (PTC) or investment tax credit (ITC), as well as participation of tax equity investors. In addition, Don advises hedge funds, private equity funds and real estate funds in relation to their structures and investments.

Don was a certified public accountant with Arthur Andersen & Co. prior to practicing law.

Experience

Recent Notable Matters

Southern Natural Gas Company, L.L.C. — $300 million Rule 144A offering of senior notes

Equinor — $1.1 billion sale of a 50 percent interest in two US offshore wind development projects to BP, including formation of a partnership to develop and operate the Empire Wind project offshore New York and Beacon Wind project offshore Massachusetts, which together could generate up to 4.4 GW

Halliburton — proposed merger with Baker Hughes, and related rationalization of multi-national organizational structures*

AT&T — divestiture of its worldwide “managed hosting” business to IBM and minimization of associated global tax costs*

Civeo — redomestication to Canada in compliance with US “anti-inversion” rules, and reorganization of structure for purposes of US-Canada income tax treaty*

Hines — formation of "fund of one" structures for investments in US real estate by sovereign wealth funds*

NRG — bankruptcy reorganization of its wholly owned subsidiary, GenOn*

Marriott International — spin-off to shareholders of its worldwide timeshare business and related internal restructurings*

Sallie Mae — spin-off of its education loan management and servicing business as a new public company, Navient Corporation*

Liberty Global — merger with Virgin Media and migration to the United Kingdom*

The Olayan Group — acquisition of the Sony building at 550 Madison Avenue, and other US real estate investments*

Vectren — merger with CenterPoint Energy*

Blackstone — investment in Onyx Renewables*

AES Corp. — sale of its stake in the Silver Ridge Power LLC venture to SunEdison Inc.*

Borealis Infrastructure — minority investment in a portfolio of wind farm assets from EDP Renováveis S.A.*

Abengoa Solar LLC — joint venture with BrightSource Energy to develop a solar electric generating system in California*

Helm Corporation — sale of Helm Bank SA to CorpBanca Columbia*

EQT Infrastructure Fund and Foristar — acquisition of Midland Cogeneration Venture Limited Partnership GE Energy Financial Services in connection with financing for its Caledonia combined cycle power plant*

LMA International N.V. — initial public offering on the Singapore Stock Exchange, its acquisition of Wolfe Tory Medical, Inc. and its sale to Teleflex, Inc.*

GrupoSura — acquisition of the Latin American pensions, life insurance and investment management operations of the ING Group*

Cinram, Inc. — comprehensive refinancing and recapitalization transaction*

JBS S.A. — joint venture with Link Snacks, Inc. and its acquisition of a majority stake in Pilgrim's Pride through a bankruptcy proceeding*

Avenue Capital — bankruptcy reorganization of Milacron Inc.*

Novartis AG — divestiture of its medical nutrition business to Nestlé, the acquisition of the adult nutritional supplement business of the Mead Johnson division of Bristol Myers Squibb and the spin-off of its worldwide agricultural business as Syngenta AG*

* Work completed prior to Bracewell

Publications and Speeches

Credentials

Education

New York University School of Law,
LL.M.
1994
Georgetown University Law Center,
J.D.
1991
Georgetown University,
B.S.
1987

Bar Admissions

District of Columbia
Massachusetts
New York

Certifications

Certified Public Accountant

News

News

Insights

Noteworthy

Noteworthy

The Legal 500 United States
US Taxes - Non-Contentious, 2021; International Tax, 2020

Events