Russell S. Light, P.C.

Partner Tax

Overview

Russell Light concentrates his practice on the tax aspects of mergers, acquisitions, buyouts and private equity investing, on private equity fund formation, on transactions involving Special Purpose Acquisition Companies (“SPACs”) and on real estate transactions and transactions involving real estate investment trusts.  Russell also focuses his practice on complex cross-border investment, tax planning for public and closely-held entities, and debt restructuring and bankruptcy transactions. Russell has also represented taxpayers in complex tax controversy matters in court and before the Internal Revenue Service.

Russell has been selected as one of America’s Leading Lawyers for Business in Tax by Chambers USA, where he is described as “very smart” and “very commercial” and is cited as “bringing a creative approach to complex transactions.” He is also recognized in The Legal 500 U.S., where he was specifically cited for his international experience.

Russell is co-author of Mergers, Acquisitions, and Buyouts by Martin D. Ginsburg, Jack S. Levin and Donald E. Rocap (published semi-annually), and special editor of Structuring Venture Capital, Private Equity, and Entrepreneurial Transactions by Jack S. Levin (published annually).

Russell 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).

Russell 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. Russell also received Master of Engineering and Bachelor of Science degrees from the Massachusetts Institute of Technology.

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Thought Leadership

Publications

Martin D. Ginsburg, Jack S. Levin and Donald E. Rocap, Mergers, Acquisitions, and Buyouts (published semi-annually) (co-author)

Jack S. Levin, Structuring Venture Capital, Private Equity, and Entrepreneurial Transactions (published annually) (special editor)

“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,” 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)

Recognition

Ranked in Chambers USA: America's Leading Lawyers for Business (2013–2018)

Ranked in The Legal 500 U.S. (2014–2017)

Credentials

Admissions & Qualifications

  • 2009New York
  • 2002District of Columbia
  • 2001Illinois

Education

  • University of Chicago Law SchoolJ.D.with High Honors2001

    Order of the Coif 

    Managing Editor, University of Chicago Law Review

  • Massachusetts Institute of TechnologyM.Eng., Electrical Engineering and Computer Science1998
  • Massachusetts Institute of TechnologyB.S., Computer Science and Engineering & Mathematics1998