Adam J. Tejeda
Adam Tejeda is a partner and co-leader of the firm’s Corporate and Tax groups. Adam focuses his practice on providing tax and strategic business advice in connection with private investment fund formation, including private equity, private credit, and private real estate, as well as associated transactional work, mergers and acquisitions, financings, joint ventures, and restructurings. He represents both financial and strategic buyers and sellers.
Adam has significant experience working with family offices in connection with the design and implementation of their family office structures and their underlying investment activities. Adam’s private investment fund work includes representing both emerging managers and managers with an established history, ranging in fund size of US$100M to US$2B +.
Adam’s work routinely involves representing financial and strategic investors in connection with inbound and outbound investments, cross-border financings, domestic and cross-border mergers and acquisitions, multinational IP planning, advising US based clients with regards to outbound operations, including Subpart F and GILTI planning, corporate and tax aspects of joint ventures and other partnership issues, hedge fund advisory work, tax planning and related transactional work with respect to the operations of US multi-nationals, and internal reorganizations.
Adam also has considerable experience representing clients in a variety of industries, including real estate, media, film and studio development, retail, financial services, technology, pharmaceutical, and manufacturing. In addition, Adam has represented clients on contested matters with the Internal Revenue Service (IRS) and similar state taxing authorities, as well as advising clients on Opportunity Zone (OZ) developments established by Congress in the Tax Cuts and Jobs Act of 2017.
- Recognized by The Legal 500 United States as a Recommended Lawyer for US Taxes: non-contentious, 2024
- Recognized by Chambers USA for Tax in New York, 2022-2024
- Named to Super Lawyers Rising Stars list, 2015-2019
- Certified Public Accountant (Non-practicing)
- Spencer Reid Foundation, Inc.
- Speaker, Panel: Investment Advisors/Private Equity Transfer Pricing, ECI and Treaty Issues, 24th Annual U.S. and Europe Tax Practice Trends, Munich, 11 April 2024
- Speaker, Speaking on ECI, NYSSCPA Conference, 23 January 2024
- Speaker, Panel: Tax Considerations and Implications of Foreign Investments, Private Investment Fund Tax & Accounting Forum, Miami, 6 December 2023
- Speaker, NY AMIF Conference, 26 October 2023
- Speaker, ECI Considerations for Private Investment Funds Tech Session Webinar, Foundation for Accounting Education, 10 August 2023
- Speaker, Panel: “Is My Footprint Big Enough? Implementing ATAD 3 – Substance Requirements and Impact on Transatlantic Investment Structures,” 23rd Annual U.S. and Europe Tax Practice Trends, American Bar Association and International Bar Association, 30 March 2023
- Speaker, "Navigating the Effectively Connected Income Tax Regime: Avoiding Devastating Impact on Taxes and Financial Statements," via webinar, 20 April 2021
- Panelist, “Discussion on Opportunity Zones,” Boston, MA, 4 April 2019
- Speaker, “Now that the proposed regulations have been released for the Opportunity Zones Program, What Is Your Next Step?” Qualified Opportunity Funds and Opportunity Zones Released Regulations, Washington, D.C., 31 October 2018
- “Section 336(e) Elections Tax Basis Step Up Through Deemed Asset Sale Treatment,” via Webinar, 26 September 2017.
- “New Manager Forum,” New York, NY, April 2016
- Panelist, 2016 American Bar Association Section of Taxation Midyear Meeting, “Offshore Issues for Private Equity Funds”
- American Bar Association, “Current Issues for Private Investment Funds and Their Managers,” via Webinar, 11 November 2015
- Moderator, 2015 American Bar Association Section of Taxation Joint Fall CLE Meeting, “Current Issues for Private Investment Funds and their Managers”
- Panelist, "Investing in the European Real Estate Markets," K&L Gates Webinar, October 2014
- "Regulatory Monitor: Private Funds Update," The Investment Lawyer, March 2018
- “A Primer On Effectively Connected Income,” Law360, 18 May 2017
- "Effectively Connected Income (ECI) and Private Equity Funds," LexisNexis, 2017
- Rum Punch and Taxes – Puerto Rico May Serve as an Island Escape," AIMA Journal, March 2016
- “Hitting the Sweet Spot: U.S. and Canadian Tax Treatment of Cross-Border Spinoff,” Tax Notes International, Volume 78, Number 12, 22 June 2015
- Quoted, “International Tax Policy To Watch In 2023,” Law360, 2 January 2023
- Mentioned, "4 Firms Rep As Satellite Biz D-Orbit Goes Public In $1.3B Deal," Law360, 27 January 2022.