People

Jason Graham
Jason Ayer Graham
Partner

Overview

Even when the tax code is straight forward, life and business are still complex. And when the two meet, a real-world puzzle needs to be solved with practical solutions, not technically correct but unworkable advice. Clients deserve three-dimensional thinkers who can balance what's possible with what's necessary and find a way through.

Clients trust Jason Graham to handle critical developments in their business because of his practical and creative approach. That includes leading M&A transactions; structuring cross-border expansions and investments; restructuring and reshaping ownership and operational structures; and critical advice for troubled or distressed companies.

Jason's ability to deliver the right solution for the right business is further complemented by his international experience. Having handled a significant number of cross-border and multi-jurisdiction matters for companies entering new markets, Jason has a thorough understanding of how to navigate intricate tax rules around the world.

Whether representing a multinational public company, private equity firm, family office, or entrepreneurial business stepping onto the global stage, Jason ensures the business drives the structure, not the other way around.

Admissions & Affiliations

  • State Bar of Texas
  • New York State Bar

Education

  • Master of Taxation, New York University School of Law 2011
  • J.D., Washington University School of Law 2010
  • B.B.A., Finance, Southern Methodist University 2007

Experience

Private Equity/Investment Funds

  • Represented a private equity fund lending to and subsequently acquiring distressed companies undergoing restructuring or through bankruptcy proceedings.
  • Represented a private equity fund in its cross-border investment in a residential and resort community in the UK and in the Caribbean.
  • Represented a European private equity fund in the establishment of a fund-of-funds structure and its subsequent investment into a U.S.-based fund.
  • Represented a private equity fund in its cross-border investment in a European real estate platform.
  • Represented an investment fund in its combination of two existing fund platforms and carryover of certain LPs.
  • Represented investment funds in fund formation and structuring for U.S., non-U.S., and tax-exempt investors.

Mergers & Acquisitions/Corporate Transactions

  • Represented a NYSE-listed company in the acquisition of a European target valued at approximately USD 1 billion and implemented the post-acquisition integration process.
  • Represented a NYSE-listed company in the sale of a non-core manufacturing business unit for approximately USD 1.2 billion to a TSE-listed buyer and the seller's use of sale proceeds in global restructuring, debt refinancing, and entity rationalization.
  • Represented a NYSE-listed company in its Joint Venture with a European strategic partner for the creation of a new European business and advised on and implemented the global pre-contribution restructuring and entity rationalization.
  • Advised a global manufacturer in its financial reporting segment realignment efforts, by reorganizing a subsidiary business line including the restructured licensing, distribution, and sale of manufactured goods.
  • Represented entertainment company in its global expansion and optimized operational structure.
  • Represented a franchise hospitality company in its intellectual property migration and expansion into new markets across Asia, Europe, and Mexico.
  • Represented a luxury brand in its joint venture for the manufacture, distribution, and sale of new lines of branded retail goods.

Financing Transactions

  • Represented a port operator in a Public-Private Partnership, including securing USD 187 million in financing to support ongoing operations, maintenance, and improvements of the port facilities.
  • Represented a global public company on its global treasury function, hedging, and restructuring.