FacultyFaculty/Author Profile
Kristen M. Garry

Kristen M. Garry

Shearman & Sterling LLP

Washington, DC, USA


Ms. Garry, a partner in the firm’s Tax Group, has broad experience in the taxation of financial products and various corporate tax matters.  She advises clients on cross-border structured finance transactions and mergers and acquisitions.  She focuses also on capital markets offerings, including the development of new financial instruments with investment banking clients.  In addition, Ms. Garry regularly assists clients with IRS audits, appeals and tax litigation.  Her practice includes work for a broad range of clients, including Barclays, Citigroup, Freddie Mac, General Electric, Marriott International, Prudential Financial and Sallie Mae.  Ms. Garry joined the firm in 2000 after a clerkship with the U.S. Tax Court. She was seconded to the Tax Department of Goldman, Sachs & Co. between Nov. 2006–Feb. 2007.  Ms. Garry is recognized in Legal 500, 2012.

Recent Experience includes representation of:

  • Citigroup in sale of U.S. retail sales finance portfolios to GE Capital
  • Lafarge in connection with the dual track sale/IPO process for its North American gypsum business
  • Freddie Mac in IRS Appeals and U.S. Tax Court case
  • Major financial client at IRS Fast Track Settlement
  • Sallie Mae on its student loan securitizations
  • Jaguar Land Rover on its first tender offers for high yield bonds
  • Piraeus Bank S.A. in connection with its $2.4 billion Rule 144A/Reg. S, Non-US public offering of ordinary shares

Education

  • New York University, School of Law, LL.M. in Taxation, 2003
  • New York University, School of Law, J.D., 1998
  • Cornell University, B.A., magna cum laude, 1993

Bar Admissions/Qualifications

  • New York, District of Columbia
  • U.S. Tax Court

Professional Affiliations and Business Activities

  • Speaker, “Repurchase Agreements and Dollar Rolls,” Banking & Savings Institutions Committee,ABA Section of Taxation, Joint Fall CLE Meeting, September 20, 2013
  • Speaker, “Tax Accounting for Loss Situations,” Tax Executives Institute, Inc. meeting, April 23, 2009
  • Adjunct Professor of Law at Georgetown University Law Center, Fall 2007, 2008 and 2009
    Publications
  • “US Tax Treaty Shopping Rules: Traps for the Unwary,” In’l Tax Review (2012) (with A. Groff and N. Tasso)
  • “‘Open Transaction’:A Doctrine That Continues to Have Vitality,” 4 J. Tax’n Fin. Prod. 45 (2010)
  • “The Ultimate Definitive Federal Income Tax Treatment of Real Repo Transactions,” 4 J. Tax’n Fin. Prod. 49 (2005) (co-authored with Robert A. Rudnick)
Kristen M. Garry is associated with the following items:
Live Seminar  Live Seminar Taxation of Financial Products and Transactions 2018, Tuesday, January 16, 2018, New York, NY
Live Webcast  Live Webcast Taxation of Financial Products and Transactions 2018, Tuesday, January 16, 2018, New York, NY
PLI Grpcast-Live Web  PLI Grpcast-Live Web Taxation of Financial Products and Transactions 2018, Tuesday, January 16, 2018, New Brunswick , NJ
Taxation of Financial Products and Transactions 2018, Tuesday, January 16, 2018, Indianapolis, IN
Taxation of Financial Products and Transactions 2018, Tuesday, January 16, 2018, Mechanicsburg, PA
Taxation of Financial Products and Transactions 2018, Tuesday, January 16, 2018, Atlanta, GA
Taxation of Financial Products and Transactions 2018, Tuesday, January 16, 2018, Pittsburgh, PA
Taxation of Financial Products and Transactions 2018, Tuesday, January 16, 2018, Philadelphia, PA
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