Gary M. Friedman is a retired partner. He was a tax partner whose practice focused on the U.S. and international tax aspects of complex, multijurisdictional mergers, acquisitions and financings. Mr. Friedman was recommended as a leading tax practitioner by Chambers Global and Chambers USA, where he was praised by clients for his “extraordinary subject-matter expertise” and his ability “to communicate things in an understandable way.” They noted that “his knowledge of tax matters, particularly in structuring and client protection, is outstanding,” while others found him to be “careful, patient and understanding of all of the business issues.” In Chambers Global, clients described him as a “tenacious advocate for clients,” as well as “hard-working and thorough.” Mr. Friedman was also recognized as a leading lawyer for U.S. and international tax by The Legal 500 US, listed as one of the world’s top 250 tax advisers by the Tax Directors Handbook (2014) and was recommended in Euromoney’s Guide to the World’s Leading Tax Advisers as a leading tax lawyer.

Mr. Friedman is author of “The Discreet Charm of the Inversion Rules,” Tax Notes (September, 2014); “Lot Of Inversion Talk, But Do You Know The Basics?,” Law360 (August, 2014); and “Covering The Capital Structure: The Seller Note,” The M&A Lawyer (March, 2012). He was also a contributing author to the Debevoise & Plimpton Private Equity Report.

Mr. Friedman has contributed to the New York State Bar Association Reports on transfer pricing, the U.S. foreign tax credit and passive foreign investment companies. He was also a member of the Executive Committee of the Taxation Section of the New York State Bar Association from 2000 to 2003 and the Co-Chair of the Committee on U.S. Activities of Foreign Taxpayers in 2003. Mr. Friedman is a member of the New York Tax City Club.

Mr. Friedman graduated from Princeton in 1979 and earned a J.D. from the University of Chicago Law School in 1983, where he served as comments editor of The University of Chicago Law Review. From 1983 to 1984, he served as a law clerk to the Hon. Wilber F. Pell, Court of Appeals for the Seventh Circuit. In 1990, Mr. Friedman earned an LL.M. in Taxation at New York University.

Mr. Friedman is proficient in German.


  • New York University, 1990, LL.M.
  • University of Chicago Law School, 1983, J.D.
  • Princeton University, 1979, A.B.

Bar Admissions

  • New York