Linda Z. Swartz

Phone212 504 6062

Peer Rating
AV® Preeminent

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Experience & Credentials Ratings & Reviews

Practice Areas

  • Corporate Taxation
  • Executive Compensation & Benefits
  • Tax
  • Mergers & Acquisitions Taxation
  • Restructurings & Bankruptcies Taxation
University Bucknell University, B.A., magna cum laude, 1984 Phi Beta Kappa
Law SchoolUniversity of Pennsylvania Law School, J.D. 1987
Admitted1988, New York

Linda Swartz, the Chair of Cadwalader's Tax Department, focuses her practice on structuring complex global mergers and acquisitions, spin-offs, joint ventures, and restructurings, and on foreign tax planning strategies. She also has considerable experience advising clients on financings, derivative transactions, and executive compensation issues.

Awards and Honors

Linda is consistently recognized by industry publications and independent commentators as one of the leading corporate tax lawyers in the country, including by:

• Tax Directors Handbook - Selected as One of 29 Top U.S. Tax Advisors

• Chambers USA - Selected as a Leading New York Tax Lawyer

• The Legal 500 - Selected as a Leading Lawyer

• International Tax Review - Selected as a Leader in U.S. and International Tax

• International Who's Who - Selected as a Leading Corporate Tax Lawyer

• Euromoney Publications - Selected as a Leading U.S. Tax Lawyer

• Expert Guides - Selected as a Leading Woman in Business Law

• ICFM - Selected as one of the Top 500 Global Lawyers

• Super Lawyers - Selected as one of the Top 50 Women Lawyers in New York City

• Avenue Legal Elite - Selected as one of New York City's Top Women Attorneys

• Who's Who in the World

• Who's Who of American Women

• Who's Who in American Law

• Best Lawyers

• Martindale Hubbell (AV-rated)

Articles, Publications and Speaking Engagements

Linda frequently speaks and writes on transactional tax issues. Her recent articles include:

• Global Tax-Free Deals: Mergers, Acquisitions and Spins at Home and Abroad

• Multiple Step Acquisitions: Dancing the Tax-Free Tango

• 2010 Bankruptcy Tax Issues

• ABCs of Cross-Border Derivatives

• A Layman's Guide to LLC Incentive Compensation

• To Disclose or Not to Disclose: Tax Shelters, Penalties, and Circular 230 in 2010

• New Consolidated Attribute Reduction Regulations

• Big A, Little C: Baby Steps Toward Modernizing Reorganizations

• Partnership Bankruptcy Tax Issues

• Debt Exchanges

• The Elective Large Partnership Rules

• Section 83(b), Section 409A and Subchapter K

• Bankruptcy Tax 101

• Real Estate Investment Trusts 101

She also authors the chapters on Debt Exchanges in Collier on Bankruptcy Taxation (Matthew Bender) and Securities Lending Transactions in Taxation of Financial Institutions (Clark Boardman Callaghan). In addition to writing, she speaks on a broad range of topics, including each year at the PLI conferences on corporate, partnership, and real estate tax issues.

Professional Affiliations

• Chair, Corporate Tax Committee of Executive Committee, New York State Bar Association Tax Section

• Former Chair, Tax-Free Reorganizations, Bankruptcy, Consolidated Returns, Real Property, and Tax Accounting and Basis Committees, New York State Bar Association Tax Section


Representative Experience and Clients

Most recently, Linda played a leading role on behalf of her clients in the following high-profile transactions, representing:

• Elan Pharmaceuticals, PLC in its tax-free distribution of its stock of Prothena.

• Procter & Gamble Co. in its sale of the Pringles Group to Kellogg.

• Procter & Gamble Co. in the proposed tax-free distribution and acquisition of its snack business to Diamond Foods Inc.

• JPMorgan in Dell Inc.'s proposed acquisition by Michael Dell and Silver Lake Partners.

• Vertis Holdings in connection with its section 363 sale to Quad/Graphics.

• Quest Software, Inc. Chairman and CEO Vincent Smith in the $2.4 billion sale of Quest Software to Dell Inc.

• Pfizer, Inc. in the sale of its Capsugel business to Kohlberg Kravis Roberts.

• Dayton Power and Light in its sale to AES Corporation.

• Pfizer, Inc. in its acquisition of King Pharmaceuticals, Inc.

• Icahn Global Enterprises as secured lender in the Blockbuster chapter 11 cases.

• United States Treasury Department in restructuring CIT.

• Pfizer, Inc. in its acquisition of the Wyeth Corporation.

• U.S. Department of Treasury counsel to the Presidential Task Force on the Auto Industry, including advising on the bankruptcy filings of General Motors and Chrysler.

• Procter & Gamble Co. in the tax-free distribution and immediate acquisition of its Folgers Coffee business by the J.M. Smucker Company.

• LyondellBasell Chemical Company as lead debtor's counsel in its chapter 11 case.

• Towers Watson & Co., in its acquisition of Extend Health Inc.

• Xerium Technologies, Inc. in its prepackaged chapter 11 cases.

• Caribbean Petroleum Corporation in its chapter 11 cases.

• Auto Task Force on General Motors' exposure to Delphi Corporation.

• Official Committee of Unsecured Creditors of Truvo USA LLC and its affiliates.

• JPMorgan Chase Bank, N.A. in the Centro Properties restructuring.

• JPMorgan Chase Bank, N.A. in the Stations Casino chapter 11 cases.

• Northwest Airlines Corporation in its chapter 11 cases.

• Xstrata in the sale of its aluminum business to Apollo Management.

• CVC Capital Partners Group on its proposed acquisition of Barclays' iShares unit.

• RGIS Holdings LLC in connection with its acquisition by The Blackstone Group.

• Pfizer Inc. in the sale of its consumer healthcare business to Johnson & Johnson.

• St. Vincent's Catholic Medical Centers in its chapter 11 reorganization case.

• Procter & Gamble Co. in its acquisition of The Gillette Co.

• Pfizer Inc. in its acquisition of Pharmacia, Inc.

• Storage Technology Corporation in its acquisition by Sun Microsystems.

• The Quaker Oats Company in its acquisition by PepsiCo, Inc.

• Pfizer Inc. in its hostile takeover of Warner-Lambert Co.

She has also represented Agilent Technologies, The Boeing Company, Bristol-Meyers Squibb, Brunswick Corporation, CBS, Conseco, Del Laboratories, Dreamworks, Dow Jones, ITT Corporation, Mack-Cali, McKesson, Olin Corporation, Palm Inc., TIAA-CREF, Time Warner, Toys 'R' Us, US Industries, and each major investment bank.


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M&A Update | Inversions: The View from Ireland
Christopher T. Cox,Paul Dunbar,Linda Z. Swartz,James C. Woolery, July 15, 2014
On June 25, 2014, Ireland’s Taoiseach (Prime Minister) Enda Kenny and Minister for Finance Michael Noonan, among others, met with Cadwalader Chairman-elect and Corporate Group Co-Chair James C. Woolery in Dublin regarding foreign direct investment in Ireland and, specifically, the recent...

M&A Update: Senator Levin Introduces Anti-Inversion Act
Christopher T. Cox,Linda Z. Swartz, May 29, 2014
On May 20, 2014, Sen. Carl Levin (D-MI) introduced the Stop Corporate Inversions Act of 2014 (the “Levin Bill”), which proposes significantly more stringent limits on the ability of U.S. companies to relocate outside the U.S. The Levin Bill, if enacted, would apply to transactions...

M&A Update: New Rules Will Limit Shareholders’ Tax-Free Treatment on Inversions
Linda Z. Swartz, April 29, 2014
In what may be the first of a series of steps, the government took decisive action today to ensure that shareholders of US companies inverting by merger must pay tax on the transfer of their US company shares if they hold a majority of the combined company’s equity.

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Linda Z. Swartz

New YorkNY 10281-0006


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