Matthew advises on the U.S. tax aspects of financial instruments, with an emphasis on tax-exempt bonds. He works closely with Dorsey’s Public Finance Group on a broad range of transactions, including healthcare, housing, and school financings. He has also assisted governmental issuers in Internal Revenue Service audits.
Matthew regularly advises on domestic and international capital markets transactions, including the issuance of debt, equity, and hybrid securities, and the tax aspects of derivatives. Matthew represents lenders and borrowers in cross-border lending and has advised major international banks on FATCA implications across various product lines, activities, and markets. He also assists clients with entity formation and investment structures as well as a broad range of other tax matters.
Prior to joining Dorsey, Matthew was an associate in the U.S. law group at Allen & Overy LLP in London.
Education & Admissions
New York University School of Law (Executive LL.M., 2013)
Yale University (M.A., 2005)
Harvard Law School (J.D., 2004), cum laude
St. John's University (Minnesota) (B.A., 2000), magna cum laude
- New York
- U.S. Court of Appeals for the Eighth Circuit
- U.S. Court of Appeals for the Eighth Circuit, Honorable Michael J. Melloy, 2008-2009
- Advising on a range of tax-exempt and tax-advantaged financing structures, including conduit financing, tax-increment financing, commercial paper programs, direct placements, variable rate demand bonds, lease financing, and certificates of participation.
- Advising on tax-exempt financing for hospital and other healthcare facilities; senior, low-income, and single family housing; school districts, charter schools, and universities, and sewage facilities.
- Advising on private use issues, including analysis and measurement of use, financing for mixed-use projects, and remedial actions.
- Advising on arbitrage and rebate compliance, including determination of issue price, allocations, investment bidding requirements, commingled funds, yield-reduction payments, and spending exceptions.
- Advising on refinancing, refundings, and debt exchanges and modifications.
- Advising on related tax matters, including issuing authority, public approval requirements, and bank qualification.
- Representing issuers in Internal Revenue Service audits.
Corporate Finance and Compliance
- Advising on the issuance of a broad range of financial instruments, including corporate debt (both bearer and registered), stock, and hybrid securities.
- Representing lenders and borrowers in cross-border lending transactions, including credit facilities based on LSTA and LMA style documents.
- Negotiating tax provisions for derivatives trades documented on ISDA master agreements, including interest rate, exchange rate, and commodity swaps.
- Advising financial institutions and others on compliance with FATCA and the Common Reporting Standard.
- Advising on formation, structuring, and investment in real estate and investment partnerships.
- Representing clients in the structuring and drafting of partnership and limited liability company agreements and related documentation.
News & Resources
News & Press Mentions
- FATCA Documentation Requirements in Capital and Lending Transactions, TAX PLAN. INT’L EUR. TAX SERVICE, Jan. 2014.
- Key US Tax Issues: FATCA, TAX J., July 27, 2012.
Industries & Practices
- Banking & Financial Institutions
- Capital Markets
- Lending Transactions
- Non-Profit & Tax Exempt Organizations
- Public Finance
- Public-Private Partnerships