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Andrew W. Needham

Partner, Tax

Andrew W. Needham is a partner in Cravath’s Tax Department. His practice concentrates 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: America’s Leading Lawyers for Business from 2008 through 2019; Chambers Global: The World’s Leading Lawyers for Business from 2014 through 2019; The Legal 500 from 2007 through 2019; The Best Lawyers in America from 2011 through 2020; and Who’s Who Legal: Corporate Tax from 2011 through 2018. From 2017 through 2019, he was named to The Legal 500 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 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 +1‑212‑474‑1440 or by email at

Mr. Needham is admitted only in New York.

+1 (212) 474-1440
+1 (212) 474-3700