David H. Kaplan

Representative Client Work

• Provided tax structure and advice for public and private mergers and acquisitions
• Reorganized public companies’ foreign subsidiaries for tax efficiencies
• Provided tax representation to public companies, including REITs, in public and private debt and equity offerings totaling approximately $6 billion, including convertible debt, convertible preferred equity, Euro- and Canadian Dollar-denominated notes, and a controlled equity offering
• Represented an Israeli company in settling a potential $15 million withholding tax liability (including interest and penalties) with the IRS for $1.25 million
• Represented a public REIT in a $1.9 billion acquisition and subsequent public spin-off of a $200 million operating company
• Provided U.S. tax planning for the formation and private offering (in Ireland) of a REIT
• Provided tax planning for investments in U.S. real estate by Irish family partnerships
• Represented various companies in obtaining relief from the IRS for failure to make proper or timely tax filings, elections, and certifications

Bar Admissions

• Massachusetts, 2003

Publications

• Inversions 'Lite': Finding 'Substantial Business Activity' Under the New U.S. Regs, Tax Notes International (August 7, 2006)

Client Advisories

• The Section 1441 Compliance Program

Professional & Civic Activities

• American Bar Association, Tax Section,
• Boston Bar Association, Tax Section, International Tax Committee
• International Fiscal Association (New England Region)

Education

• J.D., cum laude, University of Michigan Law School, 2003,
• Associate Editor, 2001-2002 and Executive Editor, 2002-2003, Journal of Law Reform
• B.A., cum laude, Claremont McKenna College, 2000