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    Home /  Lawyers /  David C. Spitzer

    David C. Spitzer

    Partner

    David C. Spitzer Headshot Photo Portrait backdrop

    New York

    +1-212-558-4376

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    spitzerd@sullcrom.com

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    David Spitzer is a partner in Sullivan & Cromwell’s Tax and Executive Compensation Groups. He works with both domestic and international clients on M&A, insurance, real estate, securities issuances and partnership transactions.

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    Spotlight

    S&C Advises Khosla Family in San Francisco 49ers Investment

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    S&C Advises Industrious in $800 Million Acquisition by CBRE

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    • Experience
    • Rankings and Recognitions
    • News
    • Publications, Videos and Podcasts
    • Credentials
    • Related Practices
    Experience

    Experience

    Transactions on which Mr. Spitzer has provided tax advice include:

    • ACE Limited in its acquisition of The Chubb Corporation
    • Allianz in various transactions including its:
      • investment in Hartford Financial
      • $365 million sale of the Fireman’s Fund personal lines insurance business in the United States to ACE Limited
    • Apollo Management in its:
      • acquisition of Brit Insurance
      • acquisition of Citi Property Investors
    • Ares Management and Ontario Teachers’ Pension Plan Board in:
      • their acquisition of a majority interest in TricorBraun
      • the acquisition by their affiliated funds of CPG International

    • Assurant in its:
      • acquisition of EPG Insurance
      • acquisition of Fixt
      • $35 million sale of its Mortgage Solutions business to Xome Holdings
    • The AZEK Company in its acquisitions of Versatex
    • Billabong in the sale of its 51.5% interest in Nixon to an investor group including Trilantic Capital Partners and senior management of Nixon
    • Bucyrus in its
      • acquisition by Caterpillar
      • acquisition of Terex’s mining equipment business
    • Canada Pension Plan Investment Board, OMERS Infrastructure Management and Ontario Teachers’ Pension Plan Board in their acquisition of the Chicago Skyway toll road from Cintra and Macquarie
    • Chubb Limited in its $5.36 billion acquisition of the personal accident, supplemental health and life insurance business of Cigna in seven Asia-Pacific markets
    • Commonwealth Annuity in its acquisitions of First Allmerica and Fidelity Mutual Life Insurance Companies
    • Constellation Energy Group in the sale of its gas trading business
    • DFO in connection with multiple investments in hedge funds, private equity funds and private credit funds
    • Global Atlantic Financial, Pine Brook and J. Safra Group, as part of a group of investors, in connection with their $2.05 billion acquisition of Talcott Resolution, The Hartford’s run-off life and annuity businesses
    • GSO Capital Partners (the credit division of Blackstone) in connection with CF Corporation’s $1.835 billion acquisition of Fidelity & Guaranty Life
    • IntercontinentalExchange in its:
      • acquisition of NYSE Euronext
      • acquisition of the Creditex Group
    • Liberty Roads Consortium, consisting of Canada Pension Plan Investment Board, GS Infrastructure Partners, Ontario Teachers’ Pension Plan Board and Transurban Group, in its $12.1 billion runner-up bid for a concession for the Pennsylvania Turnpike
    • Lightyear Capital in its:
      • establishment of a Lloyd’s syndicate to acquire the London market insurance portfolio of Württ
      • sale of The Nau Group to QBE Insurance
    • Macquarie Group Limited in its 2015 acquisition of a 50% stake in Pocahontas Parkway
    • Microsoft as provider of a $2 billion loan to the group that will take Dell private
    • Mitsubishi UFJ Financial Group in its investment in Morgan Stanley and related transactions and the acquisition of UnionBanCal
    • OMERS Infrastructure Management and Ontario Teachers’ Pension Plan Board in the sale of the Express Pipeline System to Spectra Energy
    • Ontario Teachers’ Pension Plan in:
      • its sale of an equity stake in SeaCube Container Leasing to Wren House Infrastructure
      • its strategic investment in Mitratech
      • connection with its subsidiary's acquisition of a minority stake in Orva Parent
      • connection with its subsidiary’s acquisition of a minority stake in Epic Games
      • its equity partnership with IFM Investors and British Columbia Investment Management in GCT Global Container Terminals
      • its acquisition of PODS and its $710 million of first and second lien and revolving facilities for the acquisition
      • its $59 million purchase of a 29.98% interest in NXT Capital
      • the sale of its 50% ownership interest in Northern Star Generation to GulfSun Power Holdings, an affiliate of Harbert Management
      • its co-investment in an issuance of convertible preferred stock and warrants by Avaya Holdings, controlled by Silver Lake Partners and TPG Capital
    • Pocahontas Parkway and Macquarie in the sale by Macquarie, Canada Pension Plan Investment Board and Centerbridge Partners of 100% of the equity in Pocahontas to Globalvia
    • ProSight Global in the $586 million acquisition by TowerBrook Capital Partners and Further Global Capital Management
    • Sempra Energy in its sale to J.P. Morgan Ventures Energy Corporation of the global metals and oil as well as the European power and gas businesses of its RBS-Sempra global commodities joint venture
    • Tokio Marine Holdings:
      • in its $1.5 billion sale of Tokio Millennium Re AG and Tokio Millennium Re Limited to RenaissanceRe Holdings
      • through its subsidiary HCC Insurance Holdings, in the acquisition of Privilege Underwriters including its principal operating insurer, the Privilege Underwriters Reciprocal Exchange (PURE)
      • through Reliance Standard Life Insurance Company, in the acquisition of Standard Security Life Insurance Company of New York from Independence Holding Company
    • TricorBraun:
      • in its acquisition of Zuckerman-Honickman
      • on U.S. aspects of its acquisition of Vetroelite from LBO France World Color Press in its acquisition by Quad/Graphics
    • Wren House Infrastructure Management, the global infrastructure investment manager controlled by Kuwait Investment Authority, in its acquisition of i3 Broadband, the Illinois-based fiber-to-the-home business, from Seaport Capital
    • Various acquisitions and dispositions by Goldman Sachs Whitehall Funds, Goldman Sachs Developing Markets Funds and Goldman Sachs Infrastructure Funds
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    Rankings and Recognitions

    Rankings and Recognitions

    • New York Super Lawyers (2012, 2013, 2014, 2015, 2016, 2017)
    • The Legal 500 United States, Vol. IV (2009, 2010, 2011, 2014, 2017)
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    News

    News

    • S&C Advises Khosla Family in San Francisco 49ers Investment

      May 23, 2025
    • S&C Advises Industrious in $800 Million Acquisition by CBRE

      January 27, 2025
    • S&C Advises Allianz X in Strategic Investment in AlTi Global

      February 26, 2024
    • S&C Advises Capital Maritime in $3.13 Billion Sale of LNG Vessels to Capital Product Partners

      November 17, 2023
    • S&C Advises DISH Network in Merger Agreement with EchoStar

      August 24, 2023
    • S&C Advises American Equity Investment Life on $4.3 Billion Acquisition by Brookfield Reinsurance

      July 19, 2023
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    Publications, Videos and Podcasts

    Publications, Videos and Podcasts

    • Global Tax Implications

      Webinars April 8, 2020
    • Critical Labor and Employment Insights

      Webinars April 7, 2020
    • Ari Blaut, David Spitzer and Benjamin Kent Co-author The M&A Lawyer Article on Preferred Equity in Acquisition Finance

      Articles February 2018
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    Credentials

    Credentials

    Education

    • Harvard Law School, J.D., 1995
    • Queens College, City University of New York, B.A., 1992

    Bar Admissions

    • New York
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    Related Practices

    Related Practices

    • Tax
    • Energy Transition
    • Environmental, Social and Governance (ESG)
    • Executive Compensation
    • Family Office and Business Advisory
    • Financial Services
    • General Practice
    • Infrastructure
    • Insurance
    • Investment Management
    • Latin America
    • Private Equity
    • Real Estate
    • REITs
    • Sports & Entertainment
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