David C. Spitzer

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

• ACE Limited in its acquisition of The Chubb Corporation
• Ares Management LLC and Ontario Teachers’ Pension Plan Board in the acquisition by their affiliated funds of CPG International Inc.
• Billabong International Limited in the sale of its 51.5% interest in Nixon Inc. to an investor group including Trilantic Capital Partners and senior management of Nixon
• Bucyrus International in its acquisition by Caterpillar

• Intercontinental Exchange, Inc. (ICE) in its acquisition of NYSE Euronext
• Microsoft Corporation as provider of a $2 billion loan to the group that will take Dell Inc. private
• Borealis Infrastructure Management Inc., the infrastructure investment arm of the OMERS pension plan, and Ontario Teachers’ Pension Plan Board in the sale of the Express Pipeline System to Spectra Energy Corp.
• Apollo Management in its acquisition of Brit Insurance
• Apollo Management in its acquisition of Citi Property Investors
• Lightyear Capital in its sale of The Nau Group to QBE Insurance Group
• 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
• World Color Press in its acquisition by Quad/Graphics
• Bucyrus International in its acquisition of Terex’s mining equipment business
• Mitsubishi UFJ Financial Group in its investment in Morgan Stanley and related transactions and the acquisition of UnionBanCal
• Allianz SE in its investment in Hartford Financial Services Group
• Commonwealth Annuity in its acquisitions of First Allmerica and Fidelity Mutual Life Insurance Companies
• InterContinental Exchange in its acquisition of the Creditex Group
• Constellation Energy Group in the sale of its gas trading business
• Lightyear Capital in its establishment of a Lloyd’s syndicate to acquire the London market insurance portfolio of Württ AG
• Various acquisitions and dispositions by Goldman Sachs Whitehall Funds, Goldman Sachs Developing Markets Funds and Goldman Sachs Infrastructure Funds