Deborah L Paul
51 West 52nd Street
212 403 firstname.lastname@example.org
Ranked InNew York
Tax (Band 2)
Practice Areas: Practice focuses on the tax aspects of corporate transactions, including mergers and acquisitions, spin-offs, financial instruments, restructurings and joint ventures; has been the principal tax lawyer on numerous domestic and cross-border transactions, including strategic acquisitions and private equity buyouts, in a wide array of industries. Frequent speaker at PLI, ABA, NYSBA, NYU Tax Institute and other conferences.
Professional Memberships: Active Member of the Executive Committee of the Tax Section of the New York State Bar Association (principal author of 2010 report on uncertain tax positions and M&A, principal co-author of 2008 Section 336(e) report, principal author of 2008 report on distributions and acquisitions, principal author of 2006 qualified foreign corporation report, principal co-author of 2005 Circular 230 report and principal author of 2004 continuity of proprietary interest reports).
Career: Partner at Wachtell, Lipton, Rosen & Katz since 2001. Prior to joining the firm in 1997, was an Assistant Professor at the Benjamin N Cardozo School of Law (1995-97) and an Acting Assistant Professor at New York University School of Law (1994-95). Clerked for Chancellor William T Allen of the Court of Chancery of the State of Delaware (1989-90).
Publications: 'The Taxation of Distressed Debt Investments: Taking Stock' (in The Tax Lawyer, 2012); 'Shedding Tiers Over the Plan Asset Regulations' (in Pension & Benefits Week 2007); 'Bringing Profits Home' (with Richard Gipstein) (in Private Equity Manager 2005); 'The Use of Disregarded Entities and Pass-Throughs in Corporate Transactions' (with Richard Gipstein) (in USC 56th Institute on Federal Taxation 2004); 'Tax-Free M&A Transactions' (with Lewis Steinberg) (in NYU 62nd Institute on Federal Taxation 2004); Triple Taxation' (in The Tax Lawyer 2003); 'Contingency and the Debt/Equity Continuum' (with Peter Canellos) (in the Journal of Taxation of Financial Products 2002); 'United Dominion: Implications for Attribute Reduction' (in Tax Notes 2002); 'The Sources of Tax Complexity: How Much Simplicity Can Fundamental Tax Reform Achieve?' (in the North Carolina Law Review 1997).
Personal: Graduated from Harvard University in 1986 (AB), from Harvard Law School in 1989 (JD) and from New York University School of Law in 1994 (LLM in taxation).