Linda Z. Swartz

Partner at Cadwalader, Wickersham & Taft LLP

Linda Z. Swartz

Linda Z. Swartz

Partner at Cadwalader, Wickersham & Taft LLP

Biography

Linda Swartz, the chair of Cadwalader's Tax Group and a member of the firm's Management Committee, focuses her practice on structuring complex global mergers and acquisitions, spin-offs, joint ventures, and restructurings, and on foreign tax planning strategies. She also has considerable experience advising clients on financings, derivative transactions, and executive compensation issues.

Awards and Honors

Linda is consistently recognized by industry publications and independent commentators as one of the leading corporate tax lawyers in the country. She has been described by Chambers USA as “acclaimed for her vast reservoir of practical knowledge of the U.S. tax code” and “an expert on the law of today but cognizant of where the law might go in the future, allowing clients to make decisions which last for the next ten years.” She was recently recognized as “2017 Foreign Tax Planning Lawyer of the Year” by Finance Monthly, and Dow Jones, reporting on Procter & Gamble’s Reverse Morris Trust transaction with Coty, noted that “it isn’t often you see a tax adviser credited on a deal, but that’s exactly what happened for Cadwalader, Wickersham & Taft in P&G’s complicated $12.5 billion unloading of its beauty business to Coty.” Additional recognition includes:

* Tax Directors Handbook – named as one of the 16 Top U.S. Tax Advisors
* Chambers USA – Selected as a Leading New York Tax Lawyer
* The Legal 500 – Selected as a Leading Lawyer
* International Tax Review – Selected as a Leader in U.S. and International Tax
* International Who's Who – Selected as a Leading Corporate Tax Lawyer
* Euromoney Publications – Selected as a Leading U.S. Tax Lawyer
* Expert Guides – Selected as a Leading U.S. Tax Lawyer and Woman in Business Law
* Finance Monthly – 2018 Foreign Tax Planning Law Firm of the Year (USA)
* Guide to the World's Leading Women in Business Law: Tax
* ICFM – Selected as one of the Top 500 Global Lawyers
* Lawyers Worldwide Awards Magazine – Innovative Lawyers 2017
* Super Lawyers – Selected as one of the Top 50 Women Lawyers in New York City
* Avenue Legal Elite – Selected as one of New York City's Top Women Attorneys
* U.S. News Best Lawyers “Best Law Firms” – Selected as a Leading Lawyer and National Tier 1 Tax Law Firm
* Who’s Who Legal: Corporate Tax
* Who's Who in the World
* Who's Who of American Women
* Who's Who in American Law
* Martindale Hubbell (AV-rated)

Articles, Publications and Speaking Engagements

Linda frequently speaks and writes on transactional tax issues. Her recent articles include:

* Global Tax-Free Deals: Mergers, Acquisitions and Spins at Home and Abroad
* Multiple Step Acquisitions: Dancing the Tax-Free Tango
* Big A, Little C: Baby Steps Toward Modernizing Reorganizations
* ABCs of Cross-Border Derivatives
* A Layman's Guide to LLC Incentive Compensation
* To Disclose or Not to Disclose: Tax Shelters, Penalties, and Circular 230 in 2015
* New Consolidated Attribute Reduction Regulations
* Partnership Bankruptcy Tax Issues
* Debt Exchanges
* 2010 Bankruptcy Tax Issues
* Section 83(b), Section 409A and Subchapter K
* Taxation Without Authorization: The Proposed “Dividend Equivalent” Withholding Regulations Under Section 871(m)
* Bankruptcy Tax 101
* Real Estate Investment Trusts 101
* Tax-Free Acquisitions: Rules of the Road
* Virtual Taxation

She also authors the chapters on Debt Exchanges in Collier on Bankruptcy Taxation (Matthew Bender) and Securities Lending Transactions in Taxation of Financial Institutions (Clark Boardman Callaghan). In addition to writing, she speaks on a broad range of topics, including each year at the PLI conferences on corporate, partnership, and real estate tax issues.

Professional Affiliations

* Executive Committee Member, New York State Bar Association Tax Section
* Former Chair, Tax-Free Reorganizations, Corporations Bankruptcy, Consolidated Returns, Real Property, and Tax Accounting and Basis Committees, New York State Bar Association Tax Section

Education

* University of Pennsylvania Law School
J.D. 1987
* Bucknell University
B.A., magna cum laude, Phi Beta Kappa 1984

Experience



Representative Experience and Clients

Most recently, Linda played a leading role on behalf of her clients in the following high- transactions, representing:

* The Medicines Company in its agreement to sell its infectious disease business to Melinta Therapeutics, Inc. for $270 million and royalty payments on net sales of the pharmaceutical products sold to Melinta in the transaction.
* Procter & Gamble Co. in the split-off and tax-free merger of its Specialty Beauty business with Coty Inc. in a Reverse Morris Trust transaction.
* Salix Pharmaceuticals, Ltd. in its $15.6 billion acquisition by Valeant Pharmaceuticals International, Inc.
* The Medicines Company in its agreement to divest three of its marketed cardiovascular products and related assets to Chiesi Farmaceutici S.p.A., for up to $792 million.
* Procter & Gamble Co. in the tax-free exchange of its Duracell business for P&G shares held by Berkshire Hathaway.
* Sompo International in its agreement to purchase the operating subsidiaries of Lexon Surety Group LLC.
* New Mexico Health Connections in the sale of its commercial health insurance business to Evolent Health, Inc.
* The Pasha Group in its acquisition of the Hawaii trade-lane business of Horizon Lines.
* Salix Pharmaceuticals in its terminated combination with Cosmo Technologies, a subsidiary of Cosmo Pharmaceuticals, to form Salix Pharmaceuticals, plc.
* Acorda Therapeutics in its acquisition of Civitas Therapeutics.
* Élan Corporation, PLC in its tax-free distribution of its stock of Prothena.
* Procter & Gamble Co. in its sale of the Pringles Group to Kellogg.
* Procter & Gamble Co. in the proposed tax-free distribution and acquisition of its snack business by Diamond Foods Inc.
* JPMorgan in Dell Inc.'s acquisition by Michael Dell and Silver Lake Partners.
* Vertis Holdings in connection with its section 363 sale to Quad/Graphics.
* Quest Software, Inc. Chairman and CEO Vincent Smith in the $2.4 billion sale of Quest Software to Dell Inc.
* Pfizer, Inc. in the sale of its Capsugel business to Kohlberg Kravis Roberts.
* Dayton Power and Light in its sale to AES Corporation.
* Pfizer, Inc. in its acquisition of King Pharmaceuticals, Inc.
* Icahn Global Enterprises as secured lender in the Blockbuster chapter 11 cases.
* United States Treasury Department in restructuring CIT.
* Pfizer, Inc. in its acquisition of the Wyeth Corporation.
* U.S. Department of Treasury counsel to the Presidential Task Force on the Auto Industry, including advising on the bankruptcy filings of General Motors and Chrysler.
* Procter & Gamble Co. in the tax-free distribution and immediate acquisition of its Folgers Coffee business by the J.M. Smucker Company.
* LyondellBasell Chemical Company as lead debtor's counsel in its chapter 11 case.
* Towers Watson & Co., in its acquisitions of Acclaris and Extend Health Inc.
* Xerium Technologies, Inc. in its prepackaged chapter 11 cases.
* Caribbean Petroleum Corporation in its chapter 11 cases.
* Auto Task Force on General Motors' exposure to Delphi Corporation.
* Official Committee of Unsecured Creditors of Truvo USA LLC and its affiliates.
* JPMorgan Chase Bank, N.A. in the Centro Properties restructuring.
* JPMorgan Chase Bank, N.A. in the Stations Casino chapter 11 cases.
* Northwest Airlines Corporation in its chapter 11 cases.
* Xstrata in the sale of its aluminum business to Apollo Management.
* CVC Capital Partners Group on its proposed acquisition of Barclays' iShares unit.
* RGIS Holdings LLC in connection with its acquisition by The Blackstone Group.
* Pfizer Inc. in the sale of its consumer healthcare business to Johnson & Johnson.
* St. Vincent's Catholic Medical Centers in its chapter 11 reorganization case.
* Procter & Gamble Co. in its acquis

Overview
RelSci Relationships

639

Number of Boards

1

Number of Awards

3

Contact Data
Trying to get in touch with Linda Z. Swartz? Subscribe today to access their professional contact information and receive a one time promotion of free Contact Data credits!
Relationships
RelSci Relationships are individuals Linda Z. Swartz likely has professional access to. A relationship does not necessarily indicate a personal connection.

Co-Chair, Corporate Group at Cadwalader, Wickersham & Taft LLP

Relationship likelihood: Strong

Partner at Cadwalader, Wickersham & Taft LLP

Relationship likelihood: Strong

Partner at Cadwalader, Wickersham & Taft LLP

Relationship likelihood: Strong

Partner at Cadwalader, Wickersham & Taft LLP

Relationship likelihood: Strong

Partner at Jones Day

Relationship likelihood: Strong

Partner at Gibson, Dunn & Crutcher LLP

Relationship likelihood: Strong

Co-Chair, Corporate Group at Cadwalader, Wickersham & Taft LLP

Relationship likelihood: Strong

Partner at Cadwalader, Wickersham & Taft LLP

Relationship likelihood: Strong

Partner at Cadwalader, Wickersham & Taft LLP

Relationship likelihood: Strong

Partner at Cadwalader, Wickersham & Taft LLP

Relationship likelihood: Strong

Paths to Linda Z. Swartz
Potential Connections via
Relationship Science
You
Linda Z. Swartz
Partner at Cadwalader, Wickersham & Taft LLP
Education
JD
Class of 1987

The University of Pennsylvania Law School, located in Philadelphia, Pennsylvania, is the law school of the University of Pennsylvania. A member of the Ivy League, it is among the oldest and most selective law schools in the nation. It is currently ranked 7th overall by U.S. News & World Report, and 1st in terms of career prospects by the Princeton Review, a rank awarded also by the National Law Journal based on placement of graduates in top law firms.It offers the degrees of Juris Doctor (J.D.), Master of Laws (LL.M.), Master of Comparative Laws (LL.C.M.), and Doctor of the Science of Law (S.J.D.).

BA, magna cum laude, Phi Beta Kappa
Class of 1984

Established in 1846 as the University at Lewisburg; renamed Bucknell University in 1886 in honor of William Bucknell, a major benefactor. The University is highly selective, private, nonsectarian, coeducational (since 1883), residential, and undergraduate, with a small graduate program.

Memberships
Member
Current

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.

Career History
Partner
Current

Cadwalader, Wickersham & Taft LLP has put over 200 years of legal experience and innovation to work today. As one of the world's most prominent financial services law firms, they have long-standing client relationships with premier financial institutions, Fortune 500 companies and other leading corporations, government entities, charitable and health care organizations, and individual private clients.

Political Donations
$500
2002

Partner at Wilmer Cutler Pickering Hale and Dorr LLP

Transactions
Details Hidden

Siemens Medical Solutions USA, Inc., Siemens Healthineers AG purchase Corindus Vascular Robotics, Inc.

Details Hidden

Community Bank System, Inc. purchases Kinderhook Bank Corp.

Details Hidden

Community Bank System, Inc. purchases Merchants Bancshares, Inc. (Vermont)

Awards & Honors
The Legal 500 United States - Leading Lawyers in America
Who's Who of American Women
Who's Who in the World
Other Affiliations

Linda Z. Swartz is affiliated with Cadwalader, Wickersham & Taft LLP

This web site is not endorsed by, directly affiliated with, maintained, authorized, or sponsored by Linda Z. Swartz. The use of any trade name or trademark is for identification and reference purposes only and does not imply any association with the trademark holder. The Presence of Linda Z. Swartz's profile does not indicate a business or promotional relationship of any kind between RelSci and Linda Z. Swartz.