Introduction to Partnerships Taxation 2025 (presented by NYU School of Professional Studies)

Justin S. Cohen is a counsel in the New York office of Hughes Hubbard & Reed LLP. He focuses on the tax aspects of domestic and international mergers, acquisitions, and spin-offs, aviation and equipment finance and leasing transactions, corporate finance, securities offerings, and bankruptcy and financial restructurings. He also assists clients with the tax aspects of cross-border investment structuring and private equity and hedge fund formation, and regularly counsels private foundations, country clubs, charitable trusts, and other not-for-profit entities on a variety of compliance issues. His practice areas include Tax, Mergers & Acquisitions, Asset Management, Aviation, Energy & Infrastructure, Venture Capital, Art Law, and the firm’s Not-for-Profit practice.

Sean Austin is a Managing Director in the Tax practice at KPMG, where he advises clients on complex partnership taxation, pass-through entities, and transactional tax matters. Based in New York, he works with investment funds, private equity sponsors, and other business enterprises on the federal income tax consequences of partnership formations, operations, restructurings, distributions, and acquisitions. His practice focuses on providing sophisticated tax advice for complex business transactions involving partnerships and other pass-through entities.

Charles Kaufman is a Principal in the Passthroughs group of KPMG’s Washington National Tax practice, based in New York. He focuses on transactions involving the taxation of partnerships, real estate investment trusts, and other passthrough entities. He advises private equity funds, tax-exempt entities, and financial institutions on complex investment activities, structured financing, derivatives transactions, and the tax implications of a wide range of private investment vehicles and transactional matters.

Alan Kravitz is a partner in the New York office of Hughes Hubbard & Reed LLP, where he focuses his practice on the tax aspects of domestic and international mergers and acquisitions, joint ventures, and structured finance. He has deep experience in aviation finance and equipment finance transactions, in which he has provided tax advice to underwriters, issuers, lenders, and other involved parties. He assists companies and funds with tax matters relating to the acquisition and disposition of subsidiaries and portfolio companies, both domestic and multinational, with a particular focus on the media and technology, telecommunications, and transport and logistics sectors, and advises sponsors on tax considerations relating to the formation and structure of private equity funds.

Olivia Schomburger is an Associate in Clifford Chance’s U.S. Tax, Pensions and Employment group in New York. She advises clients on U.S. and international tax matters, with a focus on complex investor-side and sponsor-side structuring and negotiations. Her practice includes advising on the U.S. tax implications of investments by non-U.S. investors, including those subject to special U.S. tax treatment, as well as outbound investments by U.S. taxable and tax-exempt investors.

Hannah Richard is Counsel at Clifford Chance, based in New York, where her practice focuses on U.S. federal tax matters involving complex domestic and cross-border transactions. She advises sponsors and investors on fund formation and fund-related matters, including secondary transactions, GP stakes investments, joint ventures, and co-investments. Her practice also includes REIT formation and operations, as well as the tax aspects of mergers and acquisitions and capital markets transactions.

Ira Aghai is an Associate in Clifford Chance’s Tax team, based in Washington, D.C. He advises clients across a variety of industries on tax and structuring matters related to mergers and acquisitions, restructurings, joint ventures, financings, and private equity and investment fund transactions. Drawing on both private practice and consulting experience, he has developed a strong focus on partnership taxation and complex transactional tax planning.