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Linda Z. Swartz

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Phone(212) 504-6000

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Practice Areas

  • Tax
  • Business Law
  • Workouts Taxation
  • Mergers and Acquisitions Taxation
  • International Corporate Taxation
 
University Bucknell University, B.A., magna cum laude, 1984
 
Law SchoolUniversity of Pennsylvania Law School, J.D., 1987
 
Admitted1988, New York
 
Memberships New York State Bar Association (Member, Tax Section Executive Committee; Co-Chair, Tax-Free Reorganizations Committee; Past Co-Chair, Bankruptcy, Real Property and Tax Accounting and Basis Committees); American Bar Association.
 
BornPittsburgh, Pennsylvania, March 22, 1962
 
BiographyPhi Beta Kappa. Co-Chair, Tax Department. Author: "Global Tax-Free Deals: Mergers, Acquisitions and Spins at Home and Abroad," 2007 PLI Conference on Tax Strategies for Corporate Acquisitions ; Bar Association "Tax-Free Acquisitions: Rules of the Road," 56 NYU Institute on Federal Taxation (1998); "ABCs of Cross-Border Derivatives," 2007 PLI Conference on Tax Strategies for Corporate Acquisitions ; "Debt Exchanges," 2007 PLI Conference on Tax Strategies for Corporate Acquisitions ; "The Elective Large Partnership Rules," 2007 PLI Conference on Tax Planning for Domestic and Foreign Partnerships ; "Partnership Bankruptcy Tax Issues," 2005 PLI Conference on Tax Planning for Domestic and Foreign Partnerships ; "A Layman's Guide to LLC Incentive Compensation," 2007 PLI Conference on Tax Planning for Domestic and Foreign Partnerships; "Securities Lending Transactions Chapter," Taxation of Financial Transactions, (Clark, Boardman & Callaghan); "Debt Exchanges Chapter," Collier on Bankruptcy Taxation, (Matthew Bender). Listed in Chambers USA: America's Leading Lawyers and Marquis Who's Who in the World.
 
ISLN903292724
 

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IRS Issues Proposed Regulations to Clarify Application of Section 162(m)
Shane J. Stroud,Linda Z. Swartz, July 25, 2011
New proposed regulations clarifying perceived ambiguities in the application of the $1 million limit on deductible compensation for covered employees, including the transition rule applicable to privately held corporations that become publicly held, were recently published by the Internal Revenue...

Joint Agencies’ Proposed Rules Governing Incentive-Based Compensation at Covered Financial Institutions
Shane J. Stroud,Linda Z. Swartz, June 3, 2011
The Dodd-Frank Wall Street Reform and Consumer Protection Act (the “Act”) requires seven Federal agencies (the “Agencies”) to jointly prescribe regulations or guidelines with respect to incentive-based compensation practices at covered financial institutions. On April 14,...

SEC Finalizes Rules Regarding Shareholder Approval of Executive Compensation and Golden Parachute Arrangements
Shane J. Stroud,Linda Z. Swartz, March 4, 2011
On January 25, 2011, the Securities and Exchange Commission (the “SEC”) adopted final rules (the “Final Rules”) to implement the provisions of Section 951 of the Dodd-Frank Wall Street Reform and Consumer Protection Act, which requires publicly traded companies to provide...


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Office Information

Linda Z. Swartz
Cadwalader, Wickersham & Taft LLP

New York, NY 10281-0006




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