Gary M. Friedman

Retired Partner

New York

Overview

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 ... Read Full Biography

Publications

House Ways & Means Committee Releases Tax Reform Legislation
20 September 2021

Michael Bolotin
,
Lawrence K. Cagney
,
Erin Cleary
,
Gary M. Friedman
,
Peter A. Furci
,
Rafael Kariyev
,
Jonathan F. Lewis
,
Frank Mitchell
,
Daniel Priest
,
Peter F.G. Schuur
,
J. Michael Snypes, Jr.
,
Cécile Beurrier
,
Matthew D. Saronson
,
Simone S. Hicks
Final and Proposed Regulations on PFIC Rules Provide Helpful Clarifications for Insurers
14 December 2020

Gary M. Friedman
,
Peter A. Furci
,
Daniel Priest
,
Peter F.G. Schuur
Looking High and Low, Don’t Know Where to Go: GILTI Regulations Promise Relief for High-Tax Operations, but at a Price
30 July 2020

Gary M. Friedman
,
Daniel Priest
,
Peter F.G. Schuur
Sponsor Backed PIPEs: COVID-19 and the Race for Liquidity
22 April 2020

Andrew L. Bab
,
Gary M. Friedman
,
Gregory V. Gooding
,
Uri Herzberg
,
Jonathan E. Levitsky
,
Sunil William Savkar
,
Kevin M. Schmidt
,
Shannon Rose Selden
,
Katherine Durnan Taylor
,
Steven J. Slutzky
CARES Act — Fiscal Response to COVID-19
26 March 2020

Lawrence K. Cagney
,
Gary M. Friedman
,
Peter A. Furci
,
Rafael Kariyev
,
Frank Mitchell
,
Peter F.G. Schuur
Bloomberg: Senate’s Offshore Tax Ideas Could Be a ‘Goldmine’ for Some Companies
13 November 2017

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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.