Andrew W. Needham is a partner in Cravath’s Tax Department. His practice concentrates on tax advisory work in the private equity and hedge fund sectors, mergers and acquisitions, joint venture formation, spin-offs and general tax planning for the preservation of net operating losses and other tax attributes.
Mr. Needham’s clients have included IBM, Johnson & Johnson and Weyerhaeuser, as well as numerous investment banking firms. Mr. Needham currently serves as Chair of the New York State Bar Association Tax Section. He is also a member of The Harvard Tax Club and the Private Investment Funds Tax Forum, as well as a frequent speaker at various tax conferences.
Mr. Needham is the author of many published articles, including “Do the Market Discount Rules Apply to Distressed Debt?: Probably Not,” Journal of Tax’n of Financial Instruments (2009). Needham, 735-2nd T.M., Private Equity Funds; Needham & Brause, 736 T.M., Hedge Funds; “U.S. Private Equity Funds: Common Tax Issues for Investors and Other Participants,” 61 N.Y.U. Annual Institute on Federal Taxation §11 (2003); “A Guide to Tax Planning for Private Equity Funds and Portfolio Investments,” 95 Tax Notes 1215 (May 20, 2002) (Part 1), 95 Tax Notes 1381 (May 27, 2002) (Part 2); “Special Problems with Debt Financing by Private Equity Funds,” 97 Tax Notes 1457 (December 16, 2002).
Mr. Needham has been repeatedly recognized as a leading tax practitioner by, among others, Chambers USA: America’s Leading Lawyers for Business from 2008 through 2011; The Legal 500 from 2007 through 2011; The Best Lawyers in America in 2011 and 2012; and The International Who’s Who of Corporate Tax Lawyers in 2011.
Mr. Needham received a B.A. from the University of Arizona in 1982, a J.D. and an LL.M. from Georgetown University Law Center, in 1986 and 1990, respectively, and an M.B.A. from the University of Pennsylvania’s Wharton School in 1992. He joined Cravath in 2005 as a Tax Partner.
Mr. Needham may be reached by phone at 212-474-1440 or by email at aneedham@cravath.com.