Sean Shimamoto, head of the firm’s West Coast Tax Group, represents clients on a wide range of U.S. federal income tax matters, including mergers and acquisitions, partnership transactions, various types of public and private debt and equity financing transactions, initial public offerings and restructuring transactions.
Mr. Shimamoto represents both purchasers and sellers in connection with partnership acquisitions and dispositions and taxable and tax-free corporate transactions in the U.S. and cross-border contexts. Mr. Shimamoto also represents clients in connection with private letter ruling requests submitted to the Internal Revenue Service.
In addition, Mr. Shimamoto advises clients in the energy sector on a variety of tax matters involving the structuring, development, acquisition and/or disposition of renewable energy projects, and the related project financing, including the qualification for and monetization of tax credits and other tax benefits associated with such projects.
Mr. Shimamoto frequently writes and lectures on tax-related topics, including in programs sponsored by the American Bar Association, Federal Bar Association, Practising Law Institute, Tax Executives Institute and other organizations. Selected representations include:
- Lattice Semiconductor Corporation in its $1.3 billion acquisition by Canyon Bridge Capital Partners Inc.;
- NextEra Energy Partners, LP, a growth-oriented limited partnership formed by NextEra Energy Inc. to own and operate clean energy projects, in its $467 million initial public offering of common units representing limited partner interests;
- JPMorgan Infrastructure Investments Fund in its acquisition of a 50 percent joint venture interest in Sonnedix Power Holdings;
- J.P. Morgan Securities LLC as sole bookrunner in a $2.3 billion Rule 144A/Regulation S high-yield offering of 9.75% senior secured notes due 2022 by FMG Resources (August 2006) Pty Ltd, a wholly owned subsidiary of Fortescue Metals Group Ltd (Australia), a producer of iron ore;
- LL.M., New York University School of Law, 1997
- J.D., University of Oregon School of Law, 1996
- B.A., University of California, Los Angeles, 1993
- District of Columbia
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