Anthony Sexton is a tax partner in Kirkland’s Chicago office.
The principal focus of Anthony’s practice is representing debtors, creditors, and potential investors in connection with in- and out-of-court debt workouts, restructuring matters, significant financing matters, M&A transactions, and company tax planning.
Anthony has been tax counsel in many of the largest and most complex restructurings in recent years. He has obtained several novel private letter rulings from the Internal Revenue Service to optimize the tax outcomes for his restructuring clients, and has been listed as a “Bankruptcy Tax Specialist in the Nation’s Major Law Firms” by Turnarounds & Workouts since 2018.
Anthony is a frequent conference speaker and writer regarding the tax matters that are relevant to distressed companies, is the current chair of the Affiliated and Related Corporations Committee of the ABA Tax Section, is an editor of a chapter in Colliers on Bankruptcy Taxation, is a member of the planning committee for the University of Chicago Federal Tax Conference, and teaches courses on the taxation of bankrupt companies and general business planning at the University of Chicago Law School.
Practising Law Institute, Tax Strategies for Corporation Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings, Tax Strategies for Financially Troubled Businesses and Other Loss Companies (recurring).
CBIZ, Selected Tax Issues Facing Financially Distressed S-Corporations and Partnerships (Forthcoming, July 2021).
USC Gould School of Law 2021 Tax Institute, Tax in Distressed Times: Debtor Issues (January 2021).
73rd Annual University of Chicago Tax Conference, A Cause for Distress? The Ways the Federal Income Tax Pushes Taxpayers into Bankruptcy (November 2020).
ABA Tax Section, Virtual May Tax Meeting, Issues Faced by Troubled Corporations (June 2020).
ABA Tax Section 2020 Midyear Meeting, Selected Issues Where Taxes Meet the Bankruptcy Court (January 2020).
Tax Executives Institute, 2019 Mergers & Acquisitions Seminar, Acquisitions of Troubled Companies (November 2019).
ABA Tax Section 2019 Fall Meeting, Built-In Items (October 2019).
American Bankruptcy Institute Webinar, Tax Reform Crash Course for Bankruptcy (February 2019).
Strafford Publications Webinar, Impact of Tax Reform on Financially Distressed Companies: Operating and Restructuring Challenges (January 2019).
ABA Tax Section 2019 Midyear Meeting, Section 163(j) (January 2019).
2018 Texas Federal Tax Institute, Developments in Distressed Company Taxation (June 2018).
70th Annual University of Chicago Federal Tax Conference, Uncertainties, Inconsistencies, and Illogical Outcomes Involving the Distinction Between Recourse and Nonrecourse Debt (November 2017).
Publications and Related Materials
The Fun and Exciting World of Corporate Attribute Reduction Under the Bankruptcy and Insolvency Exclusions, Major Tax Planning (Forthcoming).
Workout-Related Relief in Response to COVID-19, ABA Tax Section (Significant Contributor) (2020).
The Death of Bob Richards: Are There Broader Lessons?, Tax Notes (March 2020).
Delaware Court Throws Treatment of “Straddle Taxes” into Doubt, ABI Journal (January 2020).
Comments Concerning Proposed Regulations Under Section 382(h), ABA Tax Section (Significant Contributor) (November 2019).
Comments Concerning Proposed Regulations under Section 163(j) and its Interaction with Section 108, ABA Tax Section (Principal Drafting Responsibility) (May 2019).
Tax Reform for Restructuring Lawyers, Commercial & Regulatory Law, an ABI Committee Newsletter (March 2018).
Uncertainties, Inconsistencies, and Illogical Outcomes Involving the Distinction Between Recourse and Nonrecourse Debt, 96 Taxes 3 (2018).
Indubitably Uncertain: Philadelphia Newspapers and the Role of Valuation Uncertainty in Attempted Cramdown of All-Equity Plans, 28 Emory Bankr. Dev. J. 55 (2012).
Comment, Current Problems and Trends in the Administration of Transnational Insolvencies Involving Enterprise Groups, 12 Chi. J. Int'l. L. 811 (2012).
Admissions & Qualifications
- University of Chicago Law SchoolJ.D.2011
Sole Recipient of Highest Honors in the Class of 2011
- University of Wisconsin-MilwaukeeB.F.A., Music Education