STEPHEN D. ROSE is a partner of Munger, Tolles & Olson LLP, concentrating on the structuring and taxation aspects of complex business transactions. He received a B.A. from the University of California at San Diego, an M.B.A. from the University of California at Berkeley, a J.D. from the University of California, Hastings College of the Law and an LL.M. in taxation from New York University School of Law, where he served as a graduate editor of the Tax Law Review and was the recipient of a Tax Law Review merit scholarship. Mr. Rose has been selected for inclusion in the Best Lawyers in America (Woodward/White) and Chambers USA, is listed as "highly recommended" by PLC Which Lawyer, and is a fellow of the American College of Tax Counsel.
Mr. Rose's practice focuses primarily on the structuring and taxation aspects of mergers and acquisitions (both domestic and international), joint ventures (including LLCs and partnerships), real estate transactions (including REIT and UPREIT transactions and like-kind exchanges), venture capital, LBO and other private equity transactions, workouts and restructurings, and financial instruments. He has particular expertise in the interplay between corporate and partnership taxation, and in structuring creative, tax-favored acquisitions and dispositions involving joint ventures. In addition, Mr. Rose has significant federal and state tax controversy experience, and is admitted to practice before the United States Tax Court.
In addition to his legal practice, Mr. Rose is an adjunct law professor at the UCLA School of Law, where he teaches advanced corporate and partnership taxation courses. He is a frequent lecturer at national conferences, including the NYU Tax Institute, the Tax Executives Institute, the USC Tax Institute, and Practising Law Institute programs, and has written many articles on a variety of taxation subjects. Currently, Mr. Rose is on the Executive Planning Committees for both the NYU Tax Institute and the USC Tax Institute (Chair). Formerly, he was a member of the Executive Committee of the Taxation Section of the State Bar of California and a chair of both the Corporate Tax Committee and the Partnership and Real Estate Tax Committee.
Mr. Rose has a wide variety of interests outside of his legal and professional activities. Most recently, he has avidly pursued endurance sports, and has completed three Ironman triathlons and over ten marathons. He has also maintained his long-time interests in chess, poker and other strategy games. Mr. Rose is the lucky husband of a wonderful wife, and the proud father of three fantastic boys.