Aman Badyal is a transactional tax attorney who provides sophisticated tax advice in connection with various business transactions, including mergers, acquisitions, reorganizations, cross-border transactions, international investment, loan workouts, executive compensation, fund formation, joint ventures, and real estate development and investment projects.
During his career, Mr. Badyal has practiced tax law at various law firms ranging from prestigious boutiques to large national and international firms; and has represented clients of all types, including, ultra-high net worth individuals, global conglomerates as well as early-stage start-ups. Mr. Badyal regularly serves clients in the Real Estate, Technology, Hospitality, Investment/Finance, and Entertainment industries.
Mr. Badyal received his LL.M. in Taxation from New York University School of Law, his J.D. from Georgetown University Law Center, and his B.A. in Accounting from the University of Washington. Mr. Badyal has taught Taxation of Business Organizations as an Adjunct Professor at Thomas Jefferson School of Law.
- Currently advising numerous clients in connection with the formation and structuring of Qualified Opportunity Funds and investment in Qualified Opportunity Zone Property.
- Advised client and drafted tax opinion in connection with $50,000,000 historic rehabilitation tax credit equity investment (total construction expenditures in excess of $300,000,000).
- Counseled real estate developer regarding the various tax and other legal implications of a business restructuring, which included contemporaneous partnership distributions, partnership contributions, reverse IRC section 1031 like-kind exchanges and IRC section 708(b)(2) consolidations and divisions of numerous tax partnerships with an aggregate value in excess of $500,000,000.
- Worked with a foreign conglomerate’s legal and foreign tax advisors in developing a corporate structure that resulted in a zero percent worldwide corporate income tax rate with respect to the client’s new product line.
- Counseled U.S. publicly traded corporation regarding U.S. income tax implications of a reorganization effectuated in connection with delisting the company in the U.S. and relisting it in the majority shareholders’ home country.
- Structured disposition of approximately $35,000,000 worth of marketable securities by a family investment partnership in order to avoid the Section 731(c) rules regarding distributions of marketable securities and the S Corporation built-in gains tax with respect to the distributive share of the majority partner.
The Impact of Tax Reform on Corporate Mergers and Acquisitions by Aman Badyal
The Impact of Recent Tax Changes on LLCs and other Tax Partnerships by Aman Badyal
Tax Reform Tidbit: Deferring Gain Using Qualified Opportunity Zones, by Aman Badyal