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Profil Jay Cosel

Jay Cosel is a tax Counsel based in our New York office. He represents clients on a wide range of US and international tax matters, with a particular emphasis on mergers and acquisitions, spin-offs and other divestitures, corporate and partnership restructurings, joint ventures and investments by foreign investors in the United States. 

Mandate

  • Reliance Industries on its $8.5 billion joint venture with its affiliate Viacom 18 Media and The Walt Disney Company to combine Viacom18 and Star India
  • American Express Global Business Travel on its:
    • $5.3 billion de-SPAC business combination with Apollo Strategic Growth Capital
    • pending $570 million acquisition of CWT
    • acquisition of Egencia from Expedia Group
  • NCR Corporation on its tax-free spin-off of its ATM business, NCR Atleos, from its digital commerce business, NCR Voyix
  • Kelso & Company on its:
    • acquisition and subsequent sale of Physicians Endoscopy
    • acquisition of Refresh Mental Health from Lindsay Goldberg, and on its subsequent sale of Refresh Mental Health to Optum, a division of UnitedHealthcare
  • Grab Holdings on its $40 billion merger with Altimeter Growth Corp. As a result of the merger, Grab became a Nasdaq-listed company in the largest-ever de-SPAC transaction globally and the largest-ever U.S. equity offering by a Southeast Asian company, with PIPE proceeds of $4.04 billion
  • HeidelbergCement AG on its partnership with Thoma Bravo and the acquisition of a 45% stake in Command Alkon, a company specializing in cloud-based supply chain technology solutions for heavy building materials, from Thoma Bravo at an implied pre-money valua­tion of the business of $1.7 billion
  • TKO Group Holdings, Inc.’s special committee of the board of directors in connection with its pending $3.25 billion acquisition of Professional Bull Riders, IMG and On Location Events from Endeavor Group Holdings, Inc., TKO’s controlling stockholder
  • Tamko Building Products in connection with an investment by The Carlyle Group
  • Funds advised by Apax Partners on their acquisitions of:
    • ECI Software Solutions and the North American business of Exact Group B.V. and its subsequent sale to affiliates of private equity firm Leonard Green & Partners
    • Nulo, a producer and distributor of premium pet food products
  • Ecolab in the tax-free spin-off of its upstream energy business and its $4.4 billion combi­nation with Apergy
  • Adevinta ASA on its $9.2 billion acquisition of eBay Classifieds Group from eBay
  • ZeniMax Media on its $7.5 billion acquisition by Microsoft
  • Walmart on its sale of an 80% stake of Walmart Brazil to Advent International
  • Citigroup on the sale of its consumer banking business in Argentina to Banco Santander Rio S.A.; sale of its institutional prepaid card services to Wirecard AG; $220 million sale of its consumer banking business in Brazil to Itaú Unibanco Holding; and $685 million sale of its fixed income analytics and index businesses to London Stock Exchange Group
  • Oneok, on its $9.3 billion acquisition of the remaining stake in Oneok Partners that it did not already own
  • Five Point Capital Partners on its formation of a joint venture with Matador Resources Company to own, operate and expand natural gas, crude oil and produced water midstream assets in the Delaware Basin
  • Baxter International in connection with Baxalta Inc.’s $32 billion combination with Shire plc
  • Pittsburgh Corning Corporation on its $560 million acquisition by Owens Corning
  • A company backed by Permira Funds on its $1.5 billion sale of Intelligrated to Honeywell International
  • Permira Funds on its $336 million acquisition of a majority stake in John Masters Organics
  • Deutsche Bank AG in its sale of Deutsche Bank S.A. to Banco Comafi; and the sale of its Mexican banking and securities units to Investa Bank, S.A., Institución de Banca Múltiple

Qualifikationen

Education

  • LL.M., New York University School of Law, 2010
  • J.D., New York University School of  Law, 2009
  • B.A., Columbia University, 1999

Bar Admissions

  • New York
  • California