Narissa A Lyngen

Experience

1. Associate

   White & Case LLP

   Oct 2013 — Present

   Advise corporate clients on structuring of taxable and tax-free domestic and cross-border acquisitions and reorganizations and related capital raisings, including debt and equity offerings and asset securitizations. Advise on tax aspects of transactions and related structures involving taxable and tax-free assignments of intangible property related to commercialized products from U.S. parent to non-U.S. affiliate, including drafting assignment, licensing, and collaboration agreements. Represent corporate clients and draft and negotiate tax aspects of transaction documents for domestic and cross-border acquisitions and restructurings, domestic and international financings, and domestic and international securities offerings (including primary and secondary equity offerings, initial debt offerings, debt reopenings, debt issuance programs, redemptions, refinancings, tender offers, rights offerings, and consent solicitations). Research and draft legal memoranda and opinions on tax issues including economic substance, tax-free corporate reorganizations, taxable and tax-free assignment of intangible property related to commercialized products from U.S. parent to non-U.S. affiliate, inbound investments, and FATCA compliance. Advise corporate clients on cross-border considerations, including Subpart F, PFIC, FIRPTA, FATCA, and withholding tax and treaty implications. Pro bono work collaborating with BNY Mellon and the National LGBT Bar Association to develop and maintain an online tax law resource providing information on U.S. personal income tax filing requirements in 50 states for same-sex married couples; co-managed a team of 30 attorneys to complete updates over 2 years (resource won the Large Law category 2015 CPBO Pro Bono Institute Award). Assist nonprofit organizations in obtaining tax-exemption recognition under IRC §501(c)(3).

Skills

• Legal Writing
• Tax Law
• Tax
• Corporate Tax
• Mergers & Acquisitions
• Corporate Law
• Cross-Border Transactions
• International Tax
• Research
• Tax Advisory
• Legal Research