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    Home /  Lawyers /  S. Eric Wang

    S. Eric Wang

    Partner

    New York +1-212-558-3328
    London +44-20-7959-8411
    wangs@sullcrom.com
    S. Eric Wang Headshot Photo

    New York

    +1-212-558-3328

    London

    +44-20-7959-8411

    |

    wangs@sullcrom.com

    Email vCard

    Eric Wang is a member of Sullivan & Cromwell’s Tax Group and concentrates on U.S. tax matters. A partner since 2010, Mr. Wang advises on a broad range of planning and transactional matters for both U.S. and non-U.S. clients. He has advised extensively on cross-border acquisitions and joint ventures, including structuring a number of investments made by private equity and real estate funds worldwide. He also advises on U.S. tax issues relating to tax-sensitive financing structures and novel financial instruments, as well as debt restructurings. In addition, Mr. Wang has represented clients with respect to IRS audits and investigations. He frequently speaks at industry events on a wide range of domestic and international tax matters. Clients he has advised recently include AB In-Bev, Ally Financial, BHP, BP, Chevron, Enbridge, Goldman Sachs, Haleon, and Rhône Capital.

    Publications

    • “Tax Reform: Implications for Multinational Businesses, M&A, and Private Equity” in Practical Law The Journal (March 2018) (co-author)
    • “Expert Q&A on the OECD’s BEPS Project” in Practical Law The Journal (March 2016) (co-author)
    • “BEPS: The US Perspective” in Tax Journal (July 2014)
    • “US transfer pricing audit roadmap can help taxpayers” in International Tax Review (March 2014)
    • “Debt-equity litigation returns to US courts” in British Tax Review (January 2013)
    • “Final Section 482 Cost Sharing Regulations: A renewed Commitment to the Income Method” in Bloomberg/BNA’s Tax Management Transfer Pricing Report (January 2012)
    Read More

    Spotlight

    S&C Advises Fifth Third on $10.9 Billion All-Stock Acquisition of Comerica

    Read More

    S&C Advises HomeStreet in Merger with Mechanics Bank

    Read More

    S&C Advises Bank of Montreal in $1 Billion Registered Limited Recourse Capital Notes Offering

    Read More

    S&C Advises Pinnacle Financial Partners in $8.6 Billion Merger with Synovus Financial

    Read More

    S&C Advises VMOS on Landmark Argentine Energy Infrastructure Project Financing

    Read More
    • Experience
    • Rankings and Recognitions
    • News
    • Credentials
    • Related Practices
    Experience

    Experience

    M&A

    • Fifth Third Bancorp in its $10.9 billion pending acquisition of Comerica
    • Hudbay Minerals Inc. in the sale of a 30 percent equity interest in Copper World to Mitsubishi Corporation
    • Pinnacle Financial Partners in its pending $8.6 billion merger with Synovus Financial Corp
    • Flagstar Financial in its restructuring to eliminate its holding company through its merger with its bank subsidiary, Flagstar Bank
    • Liberty Strategic Capital as a lead investor in connection with Enstar’s acquisition by Sixth Street
    • Discover Financial Services in its $50.6 billion merger with Capital One Financial Corporation

    • HomeStreet, the holding company of HomeStreet Bank, in HomeStreet Bank’s merger with Mechanics Bank
    • Bakkt in the divestiture of its Trust custody business to Intercontinental Exchange
    • KeyCorp in the 14.9% investment by Scotiabank
    • Ally Financial in the sale of Ally Lending to Synchrony
    • PacWest Bancorp in its all-stock merger with Banc of California
    • Enbridge in its various acquisition matters, including the acquisition of The East Ohio Gas Company and pending acquisitions of Questar Gas Company and its related Wexpro companies and Public Service Company of North Carolina from Dominion Energy for $14 billion
    • Chevron U.S.A. in its acquisition of a majority interest in ACES Delta, which is developing a renewable energy hub to convert, store and deliver green hydrogen to the Western U.S.
    • Rhône Capital and Fogo de Chão in connection with Fogo de Chão’s $1.1 billion acquisition by Bain Capital Private Equity
    • Haleon Group in its demerger from the GSK Group, making Haleon the world’s biggest stand-alone consumer health company

    Capital Markets

    • Avio in its €400 million underwritten rights offering of ordinary shares
    • CRH plc on $8 billion in notes offerings since 2017 and in the relocation of its primary listing to the New York Stock Exchange
    • Bank of Montreal on more than $40 billion in SEC-registered notes offerings since 2016, including its first SEC-registered offerings of Additional Tier 1 capital, Tier 2 capital outside of Canada and Limited Recourse Capital Notes (LRCNs)
    • Allianz in its $1.25 billion offering of Restricted Tier 1 notes
    • Ally Financial on more than $1.6 billion in SEC-registered offerings of senior notes since 2024
    • VMOS S.A., in its inception, and the related shareholder and transportation arrangements for the development of the $3 billion Vaca Muerta Sur Pipeline project in Argentina, and on the $2 billion syndicated secured term loan facility to finance it
    • Enbridge Inc. in its debt, equity and hybrid offerings since 2016, including recently a $2.25 billion offering of senior notes
    • American International Group in more than $12 billion in registered public debt offerings and over $5 billion in cash tender offers since 2014
    • ING Groep N.V. in more than $23.5 billion in SEC-registered notes offerings and in the issuance of other complex capital securities since 2011
    • BHP Group Limited on more than $10 billion in SEC-registered debt offerings, including its largest-ever U.S. debt offering of $4.75 billion, since 2022

    Tax Controversy & Other Advisory Work

    • Confidential clients in tax controversy matters, including responding to IRS audits and third party information requests
    • Confidential corporate clients in relation to tax planning and other advice (including cross-border planning)
    • U.S. high net worth individuals and/or their family offices in relation to the application of cross-border tax rules to complex arrangements
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    Rankings and Recognitions

    Rankings and Recognitions

    • Law360 MVP in Tax (2020)
    • The Legal 500 United States (2014, 2015, 2016, 2017, 2018)
    • “Next Generation Lawyer” The Legal 500 United States (2017, 2018)
    • “Transatlantic Lawyer of the Year: Tax” by The American Lawyer’s Transatlantic Legal Awards (2016)
    • Chambers Global (2013, 2014, 2015)
    • Chambers USA (2022, 2023, 2024, 2025)
    • The Legal 500 United Kingdom (2014, 2015, 2016, 2017)
    Read More
    News

    News

    • S&C Advises Fifth Third on $10.9 Billion All-Stock Acquisition of Comerica

      October 6, 2025
    • S&C Advises HomeStreet in Merger with Mechanics Bank

      September 9, 2025
    • S&C Advises Hudbay Minerals on $600 Million Investment for Arizona Copper Project

      August 18, 2025
    • S&C Advises Bank of Montreal in $1 Billion Registered Limited Recourse Capital Notes Offering

      August 11, 2025
    • S&C Advises Pinnacle Financial Partners in $8.6 Billion Merger with Synovus Financial

      July 29, 2025
    • S&C Advises VMOS on Landmark Argentine Energy Infrastructure Project Financing

      July 15, 2025
    Read More
    Read More
    Credentials

    Credentials

    Education

    • Harvard Law School, J.D., 2001
    • Harvard University, A.B., 1998

    Bar Admissions

    • New York
    Read More
    Related Practices

    Related Practices

    • Tax
    • Environmental, Social and Governance (ESG)
    • Europe
    • Investment Management
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