FacultyFaculty/Author Profile
Stuart L. Rosow

Stuart L. Rosow

Proskauer

New York, NY, USA


Stuart Rosow is a Partner in the Tax Department at Proskauer Rose and a leader of the transactional tax team. He concentrates on the taxation of complex business and investment transactions. His practice includes representation of publicly traded and privately held corporations, financial institutions, operating international and domestic joint ventures, and investment partnerships, health care providers, charities and other tax-exempt entities and individuals.

For corporations, Stuart has been involved in both taxable and tax-free mergers and acquisitions. His contributions to the projects include not only structuring the overall transaction to ensure the parties' desired tax results, but also planning for the operation of the business before and after the transaction to maximize the tax savings available. For financial institutions, Stuart has participated in structuring and negotiating loans and equity investments in a wide variety of domestic and international businesses. Often organized as joint ventures, these transactions offer tax opportunities and present pitfalls involving issues related to the nature of the financing, the use of derivations and cross-border complications. In addition, he has advised clients on real estate financing vehicles, including REITs and REMICs, and other structured finance products, including conduits and securitizations.

Stuart's work on joint ventures and partnerships has involved the structuring and negotiating of a wide range of transactions, including deals in the health care field involving both taxable and tax-exempt entities and business combinations between U.S. and foreign companies. He has also advised financial institutions and buyout funds on a variety of investments in partnerships, including operating businesses, as well as office buildings and other real estate. In addition, Stuart has represented large partnerships, including publicly traded entities, on a variety of income tax matters, including insuring retention of tax status as a partnership; structuring public offerings; and the tax aspects of mergers and acquisitions among partnership entities.

Also actively involved in the health care field, Stuart has structured mergers, acquisitions and joint ventures for business corporations, including publicly traded hospital corporations, as well as tax-exempt entities. This work has led to further involvement with tax-exempt entities, both publicly supported entities and private foundations. A significant portion of the representation of these entities has involved representation before the Internal Revenue Service on tax audits and requests for private letter rulings and technical advice.

Stuart also provides regular advice to corporations, a number of families and individuals. This advice consists of helping to structure private tax-advantaged investments; tax planning; and representation before the Internal Revenue Service and local tax authorities on tax examinations.

A frequent lecturer at CLE programs, Stuart is also an adjunct faculty member of the Columbia Law School where he currently teaches Partnership Taxation.

Stuart L. Rosow is associated with the following items:
Treatise Chapters  Treatise Chapters Partnership Tax Strategies and Pitfalls Using (and Avoiding the Use of) the Section 754 Election (PowerPoint Slides) - The Partnership Tax Practice Series , Friday, September 24, 2010
Partnership Tax Strategies and Pitfalls Using (and Avoiding the Use of) the Section 754 Election - The Corporate Tax Practice Series , Wednesday, March 23, 2011
Web Segment  Web Segment Adjustments to the Basis of Partnership Assets (Sections 734, 743 and 754) Including Effects of 2004 Jobs Act Amendments - Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013 (New York) , Friday, May 31, 2013
Corporate Tax Strategies and Techniques Using Partnerships, LLCs and Other Strategic Alliances - Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2013 , Monday, October 21, 2013
On-Demand Web Programs  On-Demand Web Programs Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013 (New York) , Tuesday, June 04, 2013 , New York, NY
Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2013 , Friday, November 01, 2013 , New York, NY
Proposed Rules on Partner Net Worth, Bottom Guarantees and Other Issues 2014 , Monday, April 14, 2014 , New York, NY
CHB Chapters  CHB Chapters Corporate Tax Strategies and Techniques Using Partnerships, LLCS and Other Strategic Alliances (PowerPoint Slides) - Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2013 , Wednesday, October 16, 2013
MP3 Audio  MP3 Audio Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2013: Corporate Tax Strategies and Techniques Using Partnerships, LLCs and Other Strategic Alliances - Corporate Tax Strategies and Techniques Using Partnerships, LLCs and Other Strategic Alliances , Tuesday, October 22, 2013
Proposed Rules on Partner Net Worth, Bottom Guarantees and Other Issues , Tuesday, April 01, 2014
MP4 - Mobile Video Seg  MP4 - Mobile Video Seg Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2013: Corporate Tax Strategies and Techniques Using Partnerships, LLCs and Other Strategic Alliances - Corporate Tax Strategies and Techniques Using Partnerships, LLCs and Other Strategic Alliances , Tuesday, October 22, 2013
Proposed Rules on Partner Net Worth, Bottom Guarantees and Other Issues , Tuesday, April 01, 2014
Live Seminar  Live Seminar Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2014 , Tuesday, April 29, 2014 , Chicago, IL
Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2014 , Tuesday, May 20, 2014 , New York, NY
Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013 , Tuesday, April 30, 2013 , Chicago, IL
Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013 , Tuesday, May 21, 2013 , New York, NY
Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2013 , Wednesday, October 16, 2013 , New York, NY
Proposed Rules on Partner Net Worth, Bottom Guarantees and Other Issues , Monday, March 31, 2014 , New York, NY
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