Erika Nijenhuis

Cleary Gottlieb Steen & Hamilton LLP

$ $$$

Liberty Street 1
New York 10006 NY US

Erika W. Nijenhuis is partner of Cleary Gottlieb Steen & Hamilton LLP. Erika joined the firm in 1990 and became a partner in 1997. Erika Nijenhuis’ practice focuses on financial products, financial institutions, and international tax planning.

She regularly advises financial institutions and other domestic and foreign clients on issues relating to capital markets transactions, the development of new financial products, and inbound and outbound business operations. Erika is one of the country’s leading practitioners on tax issues arising from the new U.S. rules governing the derivatives market.


  • Numerous sovereign governments on complex U.S. tax matters.
  • U.S. and non-U.S. financial institutions on U.S. tax law relating to debt and equity capital markets transactions, including hybrid securities qualifying for Tier 1 or Tier 2 capital treatment, including contingent capital securities, trust preferreds, enhanced trust preferreds and REIT preferreds; exchange offers, consent solicitations and other liability management transactions; structured finance transactions; structured notes; securities loans and repos; total return swaps, credit default swaps and swap documentation for both over-the-counter and cleared swaps; convertible bonds, including contingent interest convertible bond offerings and public and private mandatory convertibles; equity derivatives such as variable prepaid forward contracts, equity swaps, compensation hedging transactions and accelerated stock repurchase transactions.
  • Selected clients include American Express, Bank of America, The Bank of New York Mellon, Barclays, Capital One, Citigroup, Crédit Agricole, Credit Suisse, Dexia, Goldman Sachs, The Hartford, JP Morgan, Morgan Stanley, Natixis, PNC Financial, Prudential and UBS, among others.
  • Clients on cross-border withholding tax and reporting issues, including under FATCA.


  • Member, New York State Bar Association Tax Section; Former Tax Section Chair (2009 – 2010) and was former Financial Instruments Committee Co-Chair
  • Guest Lecturer, Internal Revenue Service and at law schools including the University of Michigan, New York University and Georgetown
  • Former Adjunct Professor, University of Washington Law School


  • New York University School of Law, LL.M., 1997
  • University of Pennsylvania Law School, J.D., 1987
  • University of Oxford, Diploma, 1983
  • University of Pennsylvania, B.A., 1982


  • New York
  • Washington


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Liberty Street 1
New York 10006 NY US
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Lina Stillman

Broadway 42
New York 10006 NY US