Jeffrey D. Hochberg

Partner at Sullivan & Cromwell LLP

Jeffrey D. Hochberg

Jeffrey D. Hochberg

Partner at Sullivan & Cromwell LLP

Biography

Jeffrey Hochberg’s practice is primarily focused on the taxation of financial instruments and products, private equity and real estate transactions, cross-border structured investments, structured finance transactions and ERISA-related matters. He also has extensive experience in advising clients as to the tax consequences of domestic and cross-border mergers, acquisitions and restructurings and has worked on numerous debt exchanges and refinancings.

Professional Activities and Community Involvement

Mr. Hochberg is a member of the Tax Forum and the Tax Club. He served for eight years on the Executive Board of the Tax Section of the New York State Bar Association where he served as co-chair of the Tax Accounting Committee and the Real Property Committee. Mr. Hochberg has written many bar reports and articles on a variety of tax topics, and he regularly speaks before industry and professional groups on federal income tax matters.

Recognitions

* Chambers USA: America’s Leading Lawyers for Business – referred to as a “rising star” and recognized as one of New York’s leading practitioners in the area of federal income taxation (2005-2011)
* New York Super Lawyers (Metro Edition) – recognized as a leading lawyer in tax (2010, 2011, 2012, 2013)
* The Legal 500 United States – recognized in US taxes: non-contentious (2017, 2018) and Tax: Financial products (2014, 2015, 2016, 2017)

SELECTED REPRESENTATIONS

* Has acted as tax counsel to a wide variety of financial institutions in connection with the issuance of structured notes, including commodity, equity, interest rate, and foreign currency linked structured notes. Clients include Barclays, Wells Fargo, UBS and Goldman Sachs.
* Regularly advises clients regarding the tax treatment and tax structuring of derivatives and other complex financial instruments. Mr. Hochberg also represented a leading securities industry trade group in its discussions with the federal government regarding the tax treatment of equity swaps.
* Has represented issuers and underwriters in a wide variety of capital markets transactions, including representing clients regarding the issuance and structuring of novel “hybrid” securities such as contingent convertibles, trust preferred securities, and REIT preferred securities. He most recently represented UBS in connection with its issuance of contingent convertible notes, and Prudential and RBS Citizens in its issuance of hybrid notes that were treated as debt for tax purposes and as Tier 2 capital for regulatory purposes.
* Regularly represents clients in connection with cross border structured transactions, including hybrid transactions in which an instrument or transaction is treated differently for U.S. and foreign tax purposes. He has also represented clients before the IRS in connection with audits of such transactions.
* Has represented numerous clients regarding the tax treatment of debt exchanges and restructurings and other liability management transactions. Most recently, he advised on debt exchanges by AT&T, Mexico, Bancolombia and Corporación Andina de Fomento (“CAF”).
* Has represented the Whitehall real estate funds on numerous investments and dispositions.
* Regularly advises clients regarding a variety of ERISA related issues, including ERISA issues relating to the organization and operation of private investment funds and ERISA fiduciary issues.

Overview
RelSci Relationships

901

Number of Boards

1

Number of Awards

1

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Special Counsel at Sullivan & Cromwell LLP

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Special Counsel at Sullivan & Cromwell LLP

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Partner at Sullivan & Cromwell LLP

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Partner at Sullivan & Cromwell LLP

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Partner at Sullivan & Cromwell LLP

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Secretary & Member-Governors Board at American Hospital of Paris

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Partner at Sullivan & Cromwell LLP

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Partner at Sullivan & Cromwell LLP

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Partner at Sullivan & Cromwell LLP

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Partner at Sullivan & Cromwell LLP

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Jeffrey D. Hochberg
Partner at Sullivan & Cromwell LLP
Education
JD
Class of 1995

Columbia Law School is a professional graduate school of Columbia University, a member of the Ivy League. Columbia is regarded as one of the most prestigious law schools in the nation and has always been ranked in the top five by U.S. News and World Report.Founded in 1858, Columbia has produced a large number of distinguished alumni including two Presidents of the United States (Franklin Delano Roosevelt and Theodore Roosevelt); nine Justices of the Supreme Court of the United States;numerous U.S. Cabinet members and Presidential advisers; U.S. Senators, Representatives, and Governors; and more members of the Forbes 400 than any other law school.

BA
Class of 1992

Yeshiva University has been transforming lives for more than a century. Nowhere but here can students have a personal, small college experience while benefitting from the academic rigor of a top ranked research university. Since its inception YU has been dedicated to melding the ancient traditions of Jewish law and life with the heritage of Western civilization, and each year we celebrate as future leaders make YU their home. More than 6,400 undergraduate and graduate students study at our four New York City campuses: the Wilf Campus, Israel Henry Beren Campus, Brookdale Center and Jack and Pearl Resnick Campus. Our three undergraduate schools—Yeshiva College, Stern College for Women and Syms School of Business—offer a unique dual curriculum comprising Jewish studies and liberal arts and sciences courses. Students also have the option to study in Israel in their first year. Our graduate and affiliate schools include Albert Einstein College of Medicine, Benjamin N. Cardozo School of Law, Wurzweiler School of Social Work, Ferkauf Gradaute School of Psychology, Azrieli Graduate School of Jewish Education and Administration, Bernard Revel Graduate School of Jewish Studies and Rabbi Isaac Elchanan Theological Seminary

Career History
Partner
Current

Sullivan & Cromwell provides legal advisory services to financial, healthcare, insurance, real estate, energy, other sectors.

Boards & Committees
Member, Executive Board of the Tax Section
Prior

The New York State Bar Association (NYSBA) is a voluntary bar association for the state of New York. NYSBA was founded in 1877 with the stated goal to cultivate the science of jurisprudence; to promote reform in the law; to facilitate the administration of justice, and to elevate the standards of integrity, honor, professional skill, and courtesy in the legal profession. Its first President was David B. Hill. Among the reforms in the legislation signed into law creating the association was the removal of the restrictions on the admission of women to the practice of law. In 1896, NYSBA proposed the first global means for settling disputes among nations, what is now called the Permanent Court of Arbitration in The Hague.

Political Donations
$250
2018

Norpac, a subsidiary of Bouygues SA, is a French company. The firm engages in commercial and industrial building construction.

$500
2018

Norpac, a subsidiary of Bouygues SA, is a French company. The firm engages in commercial and industrial building construction.

$275
2018

Norpac, a subsidiary of Bouygues SA, is a French company. The firm engages in commercial and industrial building construction.

Transactions
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Levi Strauss & Co. issued USD Common Stock

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Amalgamated Bank issued USD Common Stock

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Equitable Holdings, Inc. issued USD Common Stock

Awards & Honors
Admitted to the New York Bar
Other Affiliations

Jeffrey D. Hochberg is affiliated with Sullivan & Cromwell LLP, New York State Bar Association

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