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Andrew W. Needham

Partner, Tax

Andrew W. Needham concentrates his practice on tax advisory work in domestic and cross‑border mergers and acquisitions, spin‑offs, private equity fund formation and partnership taxation.

Mr. Needham’s clients have included Barrick Gold, BDT Capital Partners, British American Tobacco, Brookfield Asset Management, Brunswick, Cincinnati Bell, Crown Castle, Florida East Coast Railway, Fortress, FS Investments, Hasbro, IBM, Johnson & Johnson, MarkWest, Martin Marietta, New Media, Peabody Energy, Spectranetics, Unilever, US Foods, Weyerhaeuser and The Williams Companies, as well as numerous investment banking firms.

In 2012, Mr. Needham served as Chair of the New York State Bar Association Tax Section and is currently a member of its Executive Committee. He is also a member of the Bloomberg BNA Corporate Advisory Board, The Harvard Tax Club, the Private Investment Funds Tax Forum and the REIT Tax Club, as well as a frequent speaker at various tax conferences.

Mr. Needham is the author of many published articles, including “Bonus Depreciation: Basis Adjustments under Subchapter K,” 160 Tax Notes 41 (2018); “The Problem with Stuffing Allocations,” 141 Tax Notes 737 (2013); “Do the Market Discount Rules Apply to Distressed Debt?: Probably Not,” Journal of Tax’n of Financial Instruments (2009); “Private Equity Funds,” 735‑3rd T.M. Portfolio (2015); and “Hedge Funds,” 736‑2nd T.M. Portfolio (2015).

Mr. Needham has been repeatedly recognized as a leading tax practitioner by, among others, Chambers USA, Chambers Global, The Legal 500 US, The Best Lawyers in America and Who’s Who Legal: Corporate Tax. He has also been named to The Legal 500 US Hall of Fame in the International Tax category.

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 Wharton School of the University of Pennsylvania in 1992.

Mr. Needham is admitted only in New York.

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