FacultyFaculty/Author Profile
Kristen M. Garry

Kristen M. Garry

Shearman & Sterling LLP

Washington, DC, USA


Kristen Garry is a partner in Shearman & Sterling’s Tax practice. She regularly advises financial institutions and other domestic and foreign clients on issues relating to financial products, cross-border structured finance and mergers and acquisitions. She has represented numerous international and U.S. corporations in connection with private and SEC-registered securities offerings (both debt and equity). She also assists clients with IRS audits, appeals and tax litigation.

Kristen represents a broad range of clients including Ardagh, Barclays, Citigroup, Jefferies, Nokia and Susquehanna International Group LLP.

Prior to joining the firm, Kristen clerked with Judge Halpern of the U.S. Tax Court.

Recent Experience includes representation of:
  • The Estate of Andrew J. McKelvey, the founder of Monster.com, in its victory in the United States Tax Court in a case of first impression involving the extension of two variable prepaid forward contracts
  • Anglo American on its $1.3 billion senior notes offering consisting of $650 million 3.625% senior notes due 2024 and $650 million 4% senior notes due 2027
  • Citibank, N.A. in its acquisition of the U.S. co-brand credit card portfolio of Costco Wholesale Corporation from American Express Company
  • Lafarge North America Inc. and its wholly-owned subsidiary, Lafarge Mid-Atlantic LLC, in its sale of certain aggregates quarries and related assets to Bluegrass Materials Company, LLC., following the option exercised by Bluegrass to purchase the quarries and related assets upon the end of an 18 month lease
Education
New York University, School of Law, LL.M. in Taxation
New York University, School of Law, J.D.
Cornell University, B.A., magna cum laude

Recent Business Activities
  • Advisory Board Member – Journal of Taxation of Financial Products
  • Panelist, “Lines Drawn in the Sand – When Does an Asset or Liability Constitute ‘Property’ for Tax Purposes?” hosted by the DC Bar Financial Products Committee on October 3, 2017.
  • Author, Are the Proposed Code Sec. 385 Regulations, Which Represent Significant Changes in Law, in Part, Impermissibly Retroactive?, J. of Tax’n of Fin. Products, Issue 1 2016 at 13.

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