Sam Yang advises clients on federal income tax aspects of complex and innovative financing and liability management transactions, including:
Debt upsizes, exchanges, restructurings and amendments
Structured finance (such as forward flow and receivables financing)
Asset-based financing and securitization transactions (such as securitization of data centers, GPUs and esoteric assets and equipment leasing transactions)
Collateralized loan obligations (CLOs)
Leveraged finance transactions (such as leveraged buyouts, bridge loans and dividend recapitalization)
Private credit transactions
Sale of revenue and royalty interests
Capital markets transactions (such as domestic and cross-border investments in, or public and private offerings of, common and preferred equity, investment grade and high yield debt and convertible debt)
Special purpose acquisition company (SPAC) IPOs, extensions and acquisitions
His practice also includes advising on mergers and acquisitions, domestication transactions, cross-border tax planning and restructuring, and equity and other derivative transactions.
Qualifications
Bar Qualification
New York
Education
J.D., New York University School of Law, 2017
BA in Mathematics & Economics, University of Chicago, 2013
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