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. He was recognized by Turnarounds & Workouts 2021 as one of the most experienced bankruptcy tax partners at major law firms throughout the United States.

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

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