
30 Rockefeller Plaza New York, NY 10112 United States of America
+1 (212) 408-5128
rleder@chadbourne.com
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Richard
M.
Leder
Partner
Practice Description
Richard Leder focuses on tax and has extensive experience in a variety of complex business transactions, both domestic and cross-border, including leveraged buyouts, corporate acquisitions, bankruptcy and insolvency restructurings, debt financings, and lease financings of airplanes, vessels, railcars and power plants. His particular experience in U.S. taxation of partnerships has led to structuring international joint ventures, which include research and development collaborations, power facility project financings, investment funds and pooling arrangements.
Representative Matters
- Representation of a consortium in connection with the bidding process regarding PR-22, the José de Diego Highway in Puerto Rico.
- Represented a consortium bidding to develop, design, construct, finance, operate and maintain the Port of Miami Tunnel Project.
- Represented a leading investment bank in connection with the purchase of an equity interest in the Chicago Skyway Project.
- Represented a bidder with respect to the tax ramifications of the Indiana Toll Road Project.
- Represented the creditors committees in tax-driven bankruptcy reorganizations of a major energy producer and a large clothing retailer.
- Advised a major European utility company in planning its entry into the U.S. liquid natural gas business.
- Represented the issuer in a novel securitization of royalty interests.
- Structured a tax-advantaged disposition of a major subsidized residential and commercial development.
- Advised a major residential complex in a tax-enhanced ownership restructuring project.
- Represented a dominant investor in private equity funds.
- Represented U.S. equity in a cross-border leveraged lease financing (with upper-tier Swedish lease) of railcars in Sweden.
- Represented a large publicly traded off-shore corporation in a restructuring of its U.S. holdings.
- Represented both equity investors and lessees in U.S. leveraged lease financings of a electricity-generating facilities.
Honors
Mr. Leder has been listed in The Best Lawyers in America for over 10 years. He is also cited in New York Super Lawyers (2006-2007) and Euromoney’s Guide to the World’s Leading Tax Advisers (1998 - 2006).
Activities and Affiliations
Mr. Leder is a member of the Association of the Bar of the City of New York (Past Chair of the Committee on Taxation of Partnerships and Other Pass-Through Entities); New York State Bar Association (Tax Section); American Bar Association (Section on Taxation); American College of Tax Counsel (fellow); and New York Bar Foundation (fellow).
Publications
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"Tax Consequences from Discharging Debt," Project Finance NewsWire, (co-author), October 2003
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Project Finance NewsWire, October 2003
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"Expansive New IRS Tax Shelter Disclosure, List Maintenance and Registration Rules - Final Regulations Issued; Potentially Applicable to and Must Be Considered For Significant Transactions - Even Routine Transactions," Client Alert, May 22, 2003
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"Tax Driven Partnership Allocations with Economic Effect: The Overall After-Tax Present Value Test for Substantiality and Other Considerations," The Tax Lawyer, June 2001
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"Tax Consequences from Discharging Debt," Project Finance NewsWire, (co-author), October 2003
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Project Finance NewsWire, October 2003
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"Expansive New IRS Tax Shelter Disclosure, List Maintenance and Registration Rules - Final Regulations Issued; Potentially Applicable to and Must Be Considered For Significant Transactions - Even Routine Transactions," Client Alert, May 22, 2003
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"Tax Driven Partnership Allocations with Economic Effect: The Overall After-Tax Present Value Test for Substantiality and Other Considerations," The Tax Lawyer, June 2001
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Practice Areas
Tax
Private Funds
Bankruptcy and Financial Restructuring
Leasing
Industries
Consumer Products
Energy
Transportation
Regions
North America
United States
Education
- New York University, B.S., 1958
- Brooklyn Law School, LL.B., cum laude, Decisions Editor, Brooklyn Law Review, 1961
Professional Background
- Attorney, Office of Chief Counsel for the Internal Revenue Service, Washington, D.C., 1962 1966
Admissions
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1962
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New York
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1966
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U.S. Tax Ct.
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Languages
English
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