Russell S. Light
Professional Profile
Russell Light is a partner at Kirkland & Ellis LLP who concentrates his practice on the tax aspects of mergers, acquisitions, buyouts and venture capital investing, on tax planning for public and closely-held entities and on transactions involving real estate investment trusts. Mr. Light has also represented taxpayers in complex tax controversy matters in court and before the Internal Revenue Service.
Mr. Light is author of "Tax Considerations in Structuring International Licensing and Technology Transfer Arrangements" in International Licensing and Transfer of Technology (with Natalie Hoyer Keller), "The Mixed up World of Pseudo Passthroughs" (with Donald E. Rocap) and "Developments in the Economic Substance Doctrine" (with Kevin M. Keyes). Mr. Light is a co-author of Mergers, Acquisitions, and Buyouts by the late Martin D. Ginsburg and Jack S. Levin, and a special editor of Structuring Venture Capital, Private Equity, and Entrepreneurial Transactions by Jack S. Levin.
Mr. Light received a J.D. with High Honors from the University of Chicago Law School, where he served as Managing Editor of the University of Chicago Law Review. Mr. Light also received Master of Engineering and Bachelor of Science degrees from the Massachusetts Institute of Technology.
Publications
"Tax Considerations in Structuring International Licensing and Technology Transfer Arrangements" in International Licensing and Transfer of Technology (2008) (with Natalie Hoyer Keller)
"The Mixed up World of Pseudo Passthroughs," Taxes (March 2007) (with Donald E. Rocap)
"Developments in the Economic Substance Doctrine," 20 Journal of Taxation of Investments 284 (Summer 2003) (with Kevin M. Keyes)
Martin D. Ginsburg and Jack S. Levin, Mergers, Acquisitions, and Buyout (updated semi-annually) (co-author)
Jack S. Levin, Structuring Venture Capital, Private Equity, and Entrepreneurial Transactions (updated annually) (special editor)
Prior Experience
Fried, Frank, Harris, Shriver & Jacobson, LLP
