Samuel R. Weiner

  • Partner
  • Esam.weiner@lw.com
  • 355 South Grand Avenue, Suite 100
  • Los Angeles, CA 90071-1560
  • USA
  • T +1.213.891.8298
  •  
 

Profile

Sam Weiner advises companies, investors, and financial institutions on complex transactional tax matters related to strategic corporate transactions, financings, and restructurings. He previously served as Chair of Latham’s Transactional Tax Practice.

Mr. Weiner helps clients navigate federal tax rules related to corporations and partnerships in a variety of US and international contexts. He regularly advises on the tax aspects of:

  • Mergers and acquisitions
  • Financings
  • Bankruptcy and insolvency restructurings

He helps clients develop tax-efficient corporate structures, drawing on more than 30 years of experience crafting pragmatic solutions. Mr. Weiner has developed particular insight into issues of loss preservation and cancellation of debt. He also has significant experience advising Asian clients on investing in US companies and accessing US capital markets.

Accolades

Clients regularly note Mr. Weiner’s pragmatic approach, deep knowledge, and great client service, as he is consistently ranked in Chambers USA.

Experience

Mr. Weiner’s representative experience includes:

Mergers & Acquisitions

Structuring and implementing taxable and tax-free transactions for:

  • Apricus Biosciences, Inc.
  • Aratana Therapeutics, Inc.
  • Bonti, Inc.
  • Callaway Golf Company
  • Capella Education Company
  • Cutwater Spirits, LLC
  • Teladoc, Inc.
  • Zavante Therapeutics, Inc.
Financing Transactions

Advising corporations and partnerships on debt and equity offerings, and negotiating credit arrangements for both borrowers and lenders, including:

  • Antares Capital LP
  • CNX Resources Corporation
  • MeiraGTx Holdings plc
  • Parsons Corporation
  • Sempra Energy
  • SoHo House
  • Stifel Nicolaus Weisel
  • William Lyon Homes, Inc.
Bankruptcy and Insolvency Restructurings

Advising debtors and creditors on the federal income tax consequences of bankruptcy and insolvency restructurings, including:

  • Aarons, Inc.
  • ASG Software Solutions, Inc.
  • Chambers Energy Management LP
  • DDJ Capital Management, LLC
  • Eduardo Saverin
  • Rentech, Inc.
  • The Yucaipa Companies, LLC

Thought Leadership

  • COVID-19: IRS Postpones Most Tax Deadlines; Court and Agency Closures Delay Federal Tax Cases – UPDATE -  April 22, 2020
  • COVID-19: CARES Act Eases Key US Tax Rules, Throwing a Lifeline to Some Businesses – UPDATE  -  April 20, 2020
  • The Graphic Guide to Section 163(j) -  April 11, 2019
  • IRS Issues Proposed Regulations on Business Interest Deduction Limitations -  December 19, 2018
  • Final Section 336(e) Regulations Allow New Deemed Asset Sale Election for US Corporations  -  May 13, 2013
  • Tax Update - Law Averting Fiscal Cliff Revises Rates for Certain Taxpayers and Extends Various Business and Energy Tax Provisions -  January 07, 2013
  • IRS Tightens Rules on Corporate Expatriations -  June 12, 2012
  • IRS Releases Proposed FATCA Regulations -  February 14, 2012
  • Important Tax Law Provisions of the Small Business Jobs Act of 2010 -  October 11, 2010
  • Significant Tax Provisions In Newly Enacted Health Care Reform Legislation -  April 2, 2010
  • President Signs HIRE Act, Enacting Foreign Account Tax Compliance Provisions Along With Hiring Incentives -  March 24, 2010
  • Tax Department Update - IRS to Require Taxpayers to “Self-Identify” Potential Tax Issues -  January 27, 2010
  • President Signs Legislation Extending NOL Carryback Period and Delaying Implementation of Worldwide Interest Allocation Rules -  November 10, 2009
  • Significant Business-Related Tax Law Changes under the American Recovery and Reinvestment Act of 2009 -  February 18, 2009
  • IRS Guidance Tightens Several Provisions Regarding Tax-Free Corporate Transactions -  June 5, 2008

“Recognized for his ‘depth of experience and substantive knowledge,’ he is commended for his handling of tax issues stemming from corporate transactions.”

Chambers USA 2020
Bar Qualification
  • California
Education
  • JD, Columbia University School of Law, 1987
    Harlan Fiske Stone Scholar; Managing Editor of The Journal of Corporate and Commercial Law
  • AB, Dartmouth College, 1984
    Phi Beta Kappa; magna cum laude
Industries
  • Technology
Practices
  • Transactional Tax
  • Latin America Practice
  • Tax
  • Korea Practice
  • Capital Markets
  • Mergers & Acquisitions
  • International Tax
  • Private Equity