David C. Spitzer

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