Samuel D. Krawiecz

Associate
New York
Tel: +1 212 909 6626
Overview
Samuel D. Krawiecz is a tax associate. Mr. Krawiecz joined Debevoise in 2015. Mr. Krawiecz received a J.D. from Harvard Law School magna cum laude in 2015. ... Read Full Biography

Publications

  • Private Equity Report Fall 2024, Vol 24, No 3
    December 2024
    Megan K. Bannigan
    ,
    Ezra Borut
    ,
    Andrew J. Ceresney
    ,
    Charu A. Chandrasekhar
    ,
    Avi Gesser
    ,
    Peter J. Irwin
    ,
    Robert B. Kaplan
    ,
    Rafael Kariyev
    ,
    Julie M. Riewe
    ,
    Kevin M. Schmidt
    ,
    Kristin A. Snyder
    ,
    Rick Sofield
    ,
    Jared I. Kagan
    ,
    Nick S. Kaluk III
    ,
    Matt Kelly
    ,
    Johanna N. Skrzypczyk
    ,
    Andrea Bell
    ,
    Jordan Corrente Beck
    ,
    Clara Correa
    ,
    Jay E. Evans
    ,
    Joshua A. Goland
    ,
    Samuel D. Krawiecz
    ,
    Weichi Liu
    ,
    Emily MacKay
    ,
    Elliott Tuchman
    ,
    John M. Satira
    ,
    Sasha Semach
    ,
    Chris Zheng
  • The Corporate Alternative Minimum Tax: A Primer for Sponsors and Investors
    December 2024
    Rafael Kariyev
    ,
    Jay E. Evans
    ,
    Samuel D. Krawiecz
    ,
    Weichi Liu
    ,
    Elliott Tuchman
  • Treasury Releases Proposed Regulations on 15% Corporate Minimum Tax
    16 September 2024
    Michael Bolotin
    ,
    Stephen M. Jordan
    ,
    Rafael Kariyev
    ,
    Daniel Priest
    ,
    Peter F.G. Schuur
    ,
    Lena E. Smith
    ,
    Ben Lee Friedman
    ,
    Shanna F. Adler
    ,
    Jay E. Evans
    ,
    Sabrina Y. Hsieh
    ,
    Sophia Huang
    ,
    Samuel D. Krawiecz
    ,
    Jeannie N. Le
    ,
    Weichi Liu
    ,
    Erasmo A. Perez
    ,
    Elliott Tuchman
    ,
    Miriam N. Yeger
  • Tax Basis Shifting Transactions
    2 July 2024
    Michael Bolotin
    ,
    Rafael Kariyev
    ,
    Lena E. Smith
    ,
    Samuel D. Krawiecz
    ,
    Sophia Huang
    ,
    Harshil Mehta
    ,
    Sophie Mirzaian
    ,
    David N. Simpser
    ,
    Charlie Daley
    ,
    Ahmed Farooq
  • Tax Notes Federal: Continuation Funds – Tax Considerations
    11 December 2023
    Tax Notes Federal
    Rafael Kariyev
    ,
    Samuel D. Krawiecz
  • 2023 Private Equity Midyear Outlook
    27 July 2023
    Christopher Anthony
    ,
    Katherine Ashton
    ,
    Dominic Blaxill
    ,
    Ezra Borut
    ,
    Geoffrey P. Burgess
    ,
    Andrew J. Ceresney
    ,
    Jeffrey P. Cunard
    ,
    E. Drew Dutton
    ,
    Jane Engelhardt
    ,
    Andrew Ford
    ,
    Andrew J. Gershon
    ,
    Mark P. Goodman
    ,
    Jyotin Hamid
    ,
    Ted Hassi
    ,
    Morgan J. Hayes
    ,
    Emily F. Huang
    ,
    Peter J. Irwin
    ,
    Eric T. Juergens
    ,
    Robert B. Kaplan
    ,
    Rafael Kariyev
    ,
    Meir D. Katz
    ,
    M. Natasha Labovitz
    ,
    Maurizio Levi-Minzi
    ,
    Andrew M. Levine
    ,
    Sidney P. Levinson
    ,
    Jonathan F. Lewis
    ,
    Timothy McIver
    ,
    Frank Mitchell
    ,
    Maura Kathleen Monaghan
    ,
    Edwin Northover
    ,
    Brett M. Novick
    ,
    Marc Ponchione
    ,
    Julie M. Riewe
    ,
    Shannon Rose Selden
    ,
    Steven J. Slutzky
    ,
    Thomas Smith
    ,
    Kristin A. Snyder
    ,
    J. Michael Snypes, Jr.
    ,
    Patrick Taylor
    ,
    Ramya S. Tiller
    ,
    Patricia Volhard
    ,
    Richard Ward
    ,
    Erica S. Weisgerber
    ,
    Alison E. Buckley-Serfass
    ,
    Brett Adam Bush
    ,
    Zhiyan Cao
    ,
    Robert T. Dura
    ,
    Stuart Hammer
    ,
    Megan McGuiggan
    ,
    Sheena Paul
    ,
    Tricia Bozyk Sherno
    ,
    Ulysses Smith
    ,
    Jacob W. Stahl
    ,
    Sergio Torres
    ,
    Jennifer Wheater
    ,
    Elie J. Worenklein
    ,
    Adam Aukland-Peck
    ,
    Colleen B. Bernaiche
    ,
    Charles Cartiglia
    ,
    Paul Eastham
    ,
    Jay E. Evans
    ,
    Sara Ewad
    ,
    Christopher Gossage
    ,
    Camila Isern
    ,
    Yiran Ji
    ,
    Maryam Kanna
    ,
    Rekha Korlipara
    ,
    Adriana Kranjac
    ,
    Samuel D. Krawiecz
    ,
    Harshil Mehta
    ,
    Gianni Pizzitola
    ,
    Stanley G. Seckler
    ,
    Sheng Shao
    ,
    Massy Vainshtein
  • Private Equity Report: 2023 Outlook
    January 2023
    Catherine Amirfar
    ,
    Christopher Anthony
    ,
    Katherine Ashton
    ,
    Jason Auerbach
    ,
    Dominic Blaxill
    ,
    Ezra Borut
    ,
    Kara Brockmeyer
    ,
    Geoffrey P. Burgess
    ,
    Lawrence K. Cagney
    ,
    Andrew J. Ceresney
    ,
    Jennifer L. Chu
    ,
    Alexander R. Cochran
    ,
    Eric Dinallo
    ,
    Christopher Dortschy
    ,
    E. Drew Dutton
    ,
    Jane Engelhardt
    ,
    Jyotin Hamid
    ,
    Ted Hassi
    ,
    Morgan J. Hayes
    ,
    Gareth Hughes
    ,
    Peter J. Irwin
    ,
    Mark Johnson
    ,
    Eric T. Juergens
    ,
    Rafael Kariyev
    ,
    Meir D. Katz
    ,
    Satish M. Kini
    ,
    M. Natasha Labovitz
    ,
    Henry Lebowitz
    ,
    Maurizio Levi-Minzi
    ,
    Andrew M. Levine
    ,
    Sidney P. Levinson
    ,
    Jonathan F. Lewis
    ,
    Marilyn A. Lion
    ,
    Timothy McIver
    ,
    John (Jay) Neukom
    ,
    Benjamin R. Pedersen
    ,
    Marc Ponchione
    ,
    Nicholas F. Potter
    ,
    Ryan T. Rafferty
    ,
    Julie M. Riewe
    ,
    Samantha J. Rowe
    ,
    Paul D. Rubin
    ,
    Scott B. Selinger
    ,
    Jane Shvets
    ,
    Steven J. Slutzky
    ,
    Patricia Volhard
    ,
    Erica S. Weisgerber
    ,
    Barbara N. Barath
    ,
    Alison E. Buckley-Serfass
    ,
    Zhiyan Cao
    ,
    Robert T. Dura
    ,
    Robert M. Fettman
    ,
    Caroline P. Geiger
    ,
    Andrew J. Gershon
    ,
    Jin-Hyuk Jang
    ,
    Stuart Hammer
    ,
    Kim T. Le
    ,
    Michael P. McGuigan
    ,
    Sheena Paul
    ,
    Tricia Bozyk Sherno
    ,
    Jennifer Wheater
    ,
    John Young
    ,
    Jeffrey P. Cunard
    ,
    Ulysses Smith
    ,
    Jennifer R. Cestaro
    ,
    Paul Eastham
    ,
    Isabel Espinosa de los Reyes
    ,
    Jay E. Evans
    ,
    Christopher Gossage
    ,
    Yiran Ji
    ,
    Samuel D. Krawiecz
    ,
    Chaim Lapp
    ,
    Stacy S. Lee
    ,
    Emily MacKay
    ,
    Ezra Newman
    ,
    Melissa Runsten
    ,
    Sergio Torres
    ,
    Tiffany Wu
    ,
    Emma Macfarlane
    ,
    Matthew Stromecki
    ,
    Massy Vainshtein
  • Treasury Releases Guidance on 15% Corporate Minimum Tax, 1% Tax on Stock Buybacks
    3 January 2023
    Cécile Beurrier
    ,
    Michael Bolotin
    ,
    Erin Cleary
    ,
    Stephen M. Jordan
    ,
    Rafael Kariyev
    ,
    Peter F.G. Schuur
    ,
    Mai T. Shapiro
    ,
    Sophia Huang
    ,
    Samuel D. Krawiecz
    ,
    Erasmo A. Perez
    ,
    Elliott Tuchman
  • 2021 Private Equity Midyear Review and Outlook
    22 July 2021
    Jonathan Adler
    ,
    Christopher Anthony
    ,
    Katherine Ashton
    ,
    Andrew L. Bab
    ,
    Megan K. Bannigan
    ,
    Sally Bergmann Hardesty
    ,
    David H. Bernstein
    ,
    Paul S. Bird
    ,
    Ezra Borut
    ,
    Geoffrey P. Burgess
    ,
    Jennifer L. Chu
    ,
    Matthew Dickman
    ,
    Christopher Dortschy
    ,
    E. Drew Dutton
    ,
    Jane Engelhardt
    ,
    Peter A. Furci
    ,
    Avi Gesser
    ,
    Jyotin Hamid
    ,
    Morgan J. Hayes
    ,
    Peter J. Irwin
    ,
    Meir D. Katz
    ,
    Rafael Kariyev
    ,
    M. Natasha Labovitz
    ,
    Maurizio Levi-Minzi
    ,
    Andrew M. Levine
    ,
    Sidney P. Levinson
    ,
    Jonathan F. Lewis
    ,
    Marc Ponchione
    ,
    Ryan T. Rafferty
    ,
    Paul D. Rubin
    ,
    Zachary H. Saltzman
    ,
    Kevin M. Schmidt
    ,
    Shannon Rose Selden
    ,
    Scott B. Selinger
    ,
    Steven J. Slutzky
    ,
    Ramya S. Tiller
    ,
    Richard Ward
    ,
    Patricia Volhard
    ,
    Franci J. Blassberg
    ,
    Jeffrey P. Cunard
    ,
    Andrew J. Gershon
    ,
    Stuart Hammer
    ,
    Jin-Hyuk Jang
    ,
    Kim T. Le
    ,
    Sheena Paul
    ,
    Tricia Bozyk Sherno
    ,
    Jacob W. Stahl
    ,
    Jennifer Wheater
    ,
    John Young
    ,
    Adam Aukland-Peck
    ,
    Dominic Blaxill
    ,
    Charles Cartiglia
    ,
    Robert T. Dura
    ,
    Paul Eastham
    ,
    Jay E. Evans
    ,
    David J. Hotelling
    ,
    Samuel D. Krawiecz
    ,
    Wen-Wei Lai
    ,
    Robert Maddox
    ,
    Sergio Torres
    ,
    Malina Welman
  • 2020/2021 Private Equity Year End Review and Outlook
    7 January 2021
    Jonathan Adler
    ,
    William D. Regner
    ,
    John W. Rife III
    ,
    Jennifer R. Cestaro
    ,
    Katherine Ashton
    ,
    E. Drew Dutton
    ,
    Jane Engelhardt
    ,
    Thomas Smith
    ,
    Ramya S. Tiller
    ,
    Christopher Anthony
    ,
    Kevin M. Schmidt
    ,
    Maurizio Levi-Minzi
    ,
    Geoffrey P. Burgess
    ,
    Dominic Blaxill
    ,
    Wen-Wei Lai
    ,
    Jyotin Hamid
    ,
    Morgan J. Hayes
    ,
    Steven J. Slutzky
    ,
    Richard Ward
    ,
    Jennifer Wheater
    ,
    Paul Eastham
    ,
    Peter A. Furci
    ,
    Rafael Kariyev
    ,
    Jay E. Evans
    ,
    Samuel D. Krawiecz
    ,
    Andrew L. Bab
    ,
    Jennifer L. Chu
    ,
    Paul D. Rubin
    ,
    Jacob W. Stahl
    ,
    Kim T. Le
    ,
    Jyotin Hamid
    ,
    Meir D. Katz
    ,
    Jonathan F. Lewis
    ,
    Tricia Bozyk Sherno
    ,
    Ezra Borut
    ,
    Jeffrey P. Cunard
    ,
    Marc Ponchione
    ,
    Kenneth J. Berman
    ,
    Patricia Volhard
    ,
    Christopher Dortschy
    ,
    Jin-Hyuk Jang
    ,
    John Young
    ,
    Andrew J. Ceresney
    ,
    Robert B. Kaplan
    ,
    Julie M. Riewe
    ,
    Sally Bergmann Hardesty
    ,
    Scott B. Selinger
    ,
    Stuart Hammer
    ,
    Luke Dembosky
    ,
    Avi Gesser
    ,
    Jim Pastore
    ,
    Megan K. Bannigan
    ,
    David H. Bernstein
    ,
    M. Natasha Labovitz
    ,
    Sidney P. Levinson
    ,
    Peter J. Irwin
    ,
    Malina Welman
    ,
    Paul S. Bird
  • Private Equity Report Fall 2020, Vol 20, No 3
    December 2020
    Gavin Anderson
    ,
    Christopher Anthony
    ,
    Katherine Ashton
    ,
    Sally Bergmann Hardesty
    ,
    Paul S. Bird
    ,
    Franci J. Blassberg
    ,
    Ezra Borut
    ,
    Jennifer L. Chu
    ,
    Erin Cleary
    ,
    Peter A. Furci
    ,
    Maurizio Levi-Minzi
    ,
    Andrew M. Levine
    ,
    John W. Rife III
    ,
    Rebecca F. Silberstein
    ,
    Kevin M. Schmidt
    ,
    Steven J. Slutzky
    ,
    Rafael Kariyev
    ,
    Patricia Volhard
    ,
    Jin-Hyuk Jang
    ,
    John Young
    ,
    Marisa Demko
    ,
    Jay E. Evans
    ,
    Samuel D. Krawiecz
    ,
    Sergio Torres
    ,
    Wen-Wei Lai
    ,
    Tiffany Wu
    ,
    Shawn Xiao Yang
  • Thinking Through the Tax-Blocker Endgame
    December 2020
    Erin Cleary
    ,
    Rafael Kariyev
    ,
    Samuel D. Krawiecz
    ,
    Jay E. Evans
  • 2020 Private Equity Midyear Review and Outlook
    31 July 2020
    Jonathan Adler
    ,
    Christopher Anthony
    ,
    Megan K. Bannigan
    ,
    David H. Bernstein
    ,
    Kenneth J. Berman
    ,
    Paul S. Bird
    ,
    Ezra Borut
    ,
    Geoffrey P. Burgess
    ,
    Jennifer R. Cestaro
    ,
    Jennifer L. Chu
    ,
    Andrew J. Ceresney
    ,
    Jeffrey P. Cunard
    ,
    Peter A. Furci
    ,
    Morgan J. Hayes
    ,
    Peter J. Irwin
    ,
    Robert B. Kaplan
    ,
    Rafael Kariyev
    ,
    M. Natasha Labovitz
    ,
    Andrew M. Levine
    ,
    Sidney P. Levinson
    ,
    Nicole Levin Mesard
    ,
    Marc Ponchione
    ,
    Julie M. Riewe
    ,
    Edward M. Rishty
    ,
    Kevin M. Schmidt
    ,
    Shannon Rose Selden
    ,
    Scott B. Selinger
    ,
    Steven J. Slutzky
    ,
    Thomas Smith
    ,
    Ramya S. Tiller
    ,
    Patricia Volhard
    ,
    Richard Ward
    ,
    Michael P. McGuigan
    ,
    Samuel D. Krawiecz
    ,
    Stuart Hammer
    ,
    Dominic Blaxill
    ,
    Christopher Dortschy
    ,
    Paul Eastham
    ,
    Jin-Hyuk Jang
    ,
    Jennifer Wheater
    ,
    John Young
    ,
    Almas Daud
    ,
    Paul Eastham
    ,
    Jay E. Evans
    ,
    Samuel D. Krawiecz
    ,
    Wen-Wei Lai
  • 2019 Private Equity Midyear Review and Outlook
    23 July 2019
    Jonathan Adler
    ,
    Christopher Anthony
    ,
    Kenneth J. Berman
    ,
    Andrew J. Ceresney
    ,
    Jeffrey P. Cunard
    ,
    Andrew Ford
    ,
    Peter A. Furci
    ,
    Morgan J. Hayes
    ,
    Robert B. Kaplan
    ,
    Rafael Kariyev
    ,
    Julie M. Riewe
    ,
    John W. Rife III
    ,
    Shannon Rose Selden
    ,
    Scott B. Selinger
    ,
    Thomas Smith
    ,
    Steven J. Slutzky
    ,
    Ramya S. Tiller
    ,
    Patricia Volhard
    ,
    Jin-Hyuk Jang
    ,
    Michael P. McGuigan
    ,
    John Young
    ,
    Almas Daud
    ,
    Samuel D. Krawiecz
    ,
    Felix Paterson
  • 2018/2019 Private Equity Year End Review and Outlook
    20 December 2018
    Jonathan Adler
    ,
    Christopher Anthony
    ,
    Kenneth J. Berman
    ,
    Peter A. Furci
    ,
    Rafael Kariyev
    ,
    John W. Rife III
    ,
    Scott B. Selinger
    ,
    Thomas Smith
    ,
    Ramya S. Tiller
    ,
    Richard Ward
    ,
    Michael P. McGuigan
    ,
    Almas Daud
    ,
    Paul Eastham
    ,
    Samuel D. Krawiecz
    ,
    Felix Paterson

Upcoming Events

Recent Events

  • Continuation Funds: Planning Opportunities and Tax Issues
    20 November 2024
    The NYU School of Professional Studies
    The NYU School of Professional Studies 83rd Institute on Federal Taxation
    San Diego, California
    Speaking Engagements
  • Tax Considerations of Continuation Funds
    10 October 2024
    Foundation for Accounting Education an affiliate of NYSSCPA
    Continuation Funds: Tax Considerations Tech Session
    New York, New York
    Speaking Engagements