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    Jameson S. Lloyd

    Partner

    New York +1-212-558-4000
    lloydj@sullcrom.com
    Jameson S. Lloyd Headshot Photo

    New York

    +1-212-558-4000

    |

    lloydj@sullcrom.com

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    Jameson is a partner in the Firm’s Tax Group. His practice focuses on tax aspects of public and private mergers, acquisitions, spin-offs and other restructurings, fund formations, real estate acquisitions, securities offerings and corporate financings. He has been particularly active in advising foreign-parented multinationals with respect to U.S. debt-equity issues. He has also represented clients in tax controversy matters before IRS audit and appeals functions. Jameson’s pro bono work has focused on tax-related projects with LGBT nonprofit organizations.

    Spotlight

    S&C Advises Winbond on $1.12 Billion Acquisition of Infineon’s NOR Flash and F-RAM Business

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    S&C Advises Citigroup on Acquisition of Kard Financial

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    S&C Advises Compal on Acquisition of Semtech’s Cellular Module Business

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    S&C Advises Pershing Square Foundation in Acquisition of Brain Research Campus

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    S&C Advises Grupo Cibest on $1.4 Billion Sale of Banistmo

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    Experience

    • American Express in:
      • the sale of its Lowe’s co-branded credit card portfolio to Synchrony Bank
      • its acquisition of substantially all of Kabbage
    • Apple Bank in its partnership with Eagle Point to establish Newton Commercial Finance
    • ASGN Incorporated in its acquisition of Quinnox Inc.
    • AT&T Inc.:
      • in the purchase of certain wireless spectrum licenses from EchoStar for approximately $23 billion
      • in its sale of its business unit Vrio to Grupo Werthein
      • in its spin-off of WarnerMedia into Discovery (U.S.), under which WarnerMedia will combine with Discovery to create a premier, standalone global entertainment company
      • in its joint venture with TPG Capital establishing DirecTV
      • the largest shareholder in Central European Media Enterprises (CME), in connection with PPF Group's $2.1 billion acquisition of CME
      • in its $108.7 billion acquisition of Time Warner Inc.
    • Cadence Bank in its:
      • $7.4 billion acquisition by Huntington Bancshares Incorporated
      • merger with Industry Bancshares

    • CarUX Holding Limited in its $1.1 billion acquisition of Pioneer Corporation
    • Central Bancompany in its $373 million IPO and Nasdaq listing
    • Citigroup in its pending acquisition of Kard Financial
    • Compal Electronics in its $62 million pending acquisition of Semtech Corporation’s cellular module business
    • Diageo in its $610 million acquisition of Aviation American Gin through the acquisition of Aviation Gin and Davos Brands
    • DraftKings in its acquisition of Vegas Sports Information Network
    • DS Smith in its:
      • $585 million sale of the Plastics division to Olympus Partners
      • acquisition of 80% of the total issued share capital of Interstate Resources, Inc. group from Merpas Co. S.à r.l. for consideration of $920 million
    • Enhanced in its $1.2 billion merger with A Paradise Acquisition Corp., a special purpose acquisition company
    • Fiserv in its:
      • €2.175 billion aggregate senior notes offering through its subsidiary Fiserv Funding Unlimited Company
      • $22 billion acquisition of First Data Corporation
      • $2 billion offering of senior unsecured notes
    • Forge Global Holdings in its $660 million acquisition by The Charles Schwab Corporation
    • GAF in its €1 billion acquisition of Icopal from Investcorp Ltd
    • Great-West Lifeco in connection with its subsidiary Empower Retirement’s acquisition of Personal Capital Corporation
    • Juniper Networks in its:
      • $405 million acquisition of Mist Systems
      • acquisition of Apstra
      • $450 million acquisition of 128 Technology
    • Pershing Square, L.P. and Pershing Square Tontine Holdings, Ltd. (“PSTH”), the largest SPAC of all time, in its initial $4 billion merger agreement with Universal Music Group (“UMG”) and subsequent assignment of PSTH’s rights and obligations to acquire 10 percent of UMG to investment funds held by William Ackman
    • Pershing Square, L.P. in Howard Hughes Holdings’ $2.1 billion acquisition of Vantage Group and $1 billion backstop equity commitment by Pershing Square Holdings
    • Praxair in its $80 billion merger of equals with Linde
    • Raintree Systems in connection with its significant investment from Serent Capital
    • Saronic Technologies in its $1.75 billion Series D financing
    • Scottrade Financial Services, Inc. in its acquisition by TD Ameritrade Holding Corporation and The Toronto-Dominion Bank, for $4 billion in cash and TD Ameritrade common stock
    • SoftBank in:
      • connection with DigitalBridge's acquisition of ArcLight Capital Partners
      • its pending $4 billion acquisition of DigitalBridge Group
    • Standard Industries in its $7 billion acquisition of W. R. Grace
    • Stellantis (formerly Fiat Chrysler Automobiles) in its:
      • €67.5 million sale of its global cast iron automotive components business, which is operated through its subsidiary Teksid S.p.A., to Tupy S.A.
      • $60 billion 50/50 merger with Peugeot
      • shareholder approved spin-off of its ownership in Ferrari N.V. to Fiat Chrysler shareholders. The demerger was part of a series of transactions that were carried out to separate Fiat Chrysler’s ownership interest in Ferrari N.V. and distribute that ownership interest to holders of Fiat Chrysler shares and mandatory convertible securities, which commenced with the initial public offering of Ferrari
    • United Rentals in its:
      • $125 million acquisition of Clean Restroom Rentals
      • $996 million acquisition of General Finance
      • acquisition of Franklin Equipment
    • U.S. Bancorp in its $1 billion acquisition of BTIG
    • William A. Ackman in the establishment and initial funding of The Ackman-Oxman Institute through a donation of 10 million shares of Pershing Square Inc.
    • Winbond Electronics Corporation in its pending $1.12 billion acquisition of the NOR Flash and F-RAM business of Infineon Technologies

    News

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    Credentials

    Education

    • New York University School of Law, J.D., 2013
    • University of Washington, B.A., 2008

    Bar Admissions

    • New York

    Related Practices