Maria Smith

Partner Tax

New York +1 212 390 4558

Maria Smith

Overview

Maria Smith is a tax partner in the New York office of Kirkland & Ellis LLP. She has a broad-based practice, and handles all manner of complex transactions, focusing on the tax aspects of mergers, acquisitions, divestitures, joint ventures and spin-offs, both domestic and cross-border. She also advises clients on the tax aspects of securities issuances, bankruptcy and restructuring, and investment fund formation.

Kellogg Company in the separation of its North American cereal business, resulting in two independent public companies, WK Kellogg Co and Kellanova.

Anywhere Real Estate Inc. in an “up-tier” bond exchange of approximately $800 million of existing unsecured notes for approximately $640 million of new 7.00% senior secured second lien note.

Fortress Management in its acquisition of Fortress Investment Group from SoftBank

Danaher Corporation in its $9.6 billion acquisition of Aldevron

Nexstar Media Group in its acquisition of The CW Network

Allwyn in its acquisition of Camelot UK Lotteries Limited from Ontario Teachers' Pension Plan

Deloitte Tax LLP

Weil, Gotshal & Manges LLP

More

Thought Leadership

Publications

Co-author, "Report on Foreign Tax Credit Considerations Related to the OECD Global Anti-Base Erosion Model Rules," New York State Bar Association Tax Section, May 31, 2023

Memberships & Affiliations

Member, New York State Bar Association

Credentials

Admissions & Qualifications

  • 2021, New York
  • 2016, Georgia (inactive)

Education

  • New York University School of LawLL.M., Taxation2017
  • Emory University School of LawJ.D.2016
    Georgia Tax Conference Award for Excellence in Tax Courses
  • West Virginia UniversityB.S., Business Administration (Accounting)2012

    Beta Alpha Psi

    Alpha Kappa Psi

    Beta Gamma Sigma

Other Distinctions

Certified Public Accountant