David Kung's practice concentrates on the tax aspects of complex business transactions, including domestic and cross-border mergers, acquisitions, buyouts, recapitalizations, debt and equity restructurings, and executive compensation. He has also been involved in numerous bankruptcy restructurings and workouts and has represented clients in tax controversies before the IRS.


Thought Leadership


Martin D. Ginsburg & Jack S. Levin, Mergers, Acquisitions and Buyouts (updated semi-annually) (contributor).

"Current Developments in Corporate Taxation During 1997," with Jeffrey T. Sheffield, Major Tax Planning for 1998 (proceedings of the U. of Southern California Law School's Fiftieth Annual Institute on Federal Taxation).


"Developing Effective Management Fee Planning Strategies," IRR's 4th Annual West Coast Program to Venture Capital and Private Equity Tax Partners (October 2005).

Panelist, "Diversity in the Tax Profession," Diversity Committee of the Tax Section of the American Bar Association (Spring 2002 and 2003).


Recognized by The Legal 500 United States for U.S. Taxes: Non-Contentious, 2023


Admissions & Qualifications

  • 2005California
  • 1997Illinois


  • United States Tax Court
  • United States District Court for the Northern District of Illinois


  • Harvard Law SchoolJ.D.cum laude1997
    Co-Chair, Asian Pacific American Law Students Association 
  • Harvard UniversityA.B.magna cum laude 1994