Chris (Sang Min) Shim

Chris Shim advises private fund managers, institutional investors, and corporate clients on federal income tax matters related to fund formation, mergers and acquisitions, and complex business transactions. He works across industries on the tax aspects of corporate deals, including acquisitions, dispositions, financings, and strategic investments, and represents both buyers and sellers in domestic and cross-border transactions. Chris also counsels private equity, hedge, credit, and real estate funds on tax issues tied to their formation and operations, provides ongoing guidance to fund managers, and assists institutional investors with tax considerations related to their investments.

Concentrations

• Tax

• Mergers & Acquisitions

• Private Equity

Experience

Representative Matters

• Represented National Amusements, Inc. in its pending sale to affiliates of Skydance Media in concert with the merger of Skydance Media with Paramount Global.°

• Represented Silver Lake Partners in a strategic investment round in Vacasa, North America’s largest vacation rental management platform.°

• Represented TPG Capital in its take-private acquisition of Exactech, a leading developer and producer of orthopedic implant devices and surgical instrumentation for extremities and large joints.°

• Represented American Industrial Partners in its take-private acquisition of SEACOR Holdings, a diversified holding company with interests in domestic and international transportation and logistics, crisis and emergency management, and clean fuel and power solutions.°

• Represented Berkshire Partners and its portfolio companies in connection with various transactional matters.°

• Represented Bain Capital in its investment in ST Unitas, a leading Korean edu-tech company.°

• Represented TPG Capital in its sale of Moleem Corporation, a Korean building materials company.°

• Represented E-mart Inc., South Korea’s first and largest hypermarket operator, in its $3 billion acquisition of 80.01% interest in eBay’s businesses in South Korea.°

• Represented private investment fund sponsors in connection with their fund formation and fundraising activities, with capital commitments ranging from $100 million to $5 billion.°

°The above representations were handled by Mr. Shim prior to his joining Greenberg Traurig, LLP.

Recognition & Leadership

Awards & Accolades

• Listed, The Best Lawyers in America, "Ones to Watch," Tax Law, 2025-2026

Professional & Community Involvement

• Member, New York State Bar Association, 2016-Present