Christopher T. Bird
Senior Counsel
Christopher Bird focuses his practice on advising U.S. and non-U.S. fund sponsors regarding the tax aspects of forming and operating private investment funds, including credit, buyout, venture capital, secondary, and funds of funds, as well as on advising fund sponsors regarding their internal economic arrangements. Chris has extensive experience advising various types of institutional investors in their investments in private investment funds and representing buyers and sellers in secondary transactions. He is a member of the firm’s Tax, Benefits, and Estate Planning Practice Group.
Chris regularly advises companies on U.S. tax issues relevant to equity compensation arrangements, including stock options, profits interests, and phantom equity, and on the golden parachute payment rules under Section 280G of the U.S. Internal Revenue Code.
Awards and Recognition
- Recipient, Edith C. Blum Foundation Prize (for exceptional achievement in taxation)
Presentations and Publications
- Co-Author, “Exit Planning: Family Offices Need Solid Foundations,” The Legal Special 2019, Private Equity International (PEI) (May 2019)
- Co-Author, “Cyprus—Back to the Future: Cyprus, an Ancient Trading Center, has become a Glitzy New Presence on the International Tax Stage,” Practical U.S./International Tax Strategies (November 15, 2009)
- Co-Author, “IRS Draws Lines for College Student Housing Organizations,” Taxation of Exempts, (September/October 2009)
- Co-Author, “Should the Commensurate Test Force Greater Spending By Public Charities?,” The Exempt Organization Tax Review (April 2009)
YA Global Investments, LP v. Commissioner: Tax Court Rules that Fund was Engaged in U.S. Trade or Business
Another Fund Manager Sues IRS Over Application of “Limited Partner” Exception to Self-Employment Taxes
Foley Represents Torc Robotics in Acquisition of Algolux
