LaShawn Oxendine practices predominantly in the area of tax law. She negotiates tax representations, warranties, covenants, and other key tax provisions of various transaction agreements.
Regarding business taxation, LaShawn analyzes tax-optimal entity structures for private equity and investment funds. She also counsels C corporation clients on tax planning opportunities and applicable Tax Cuts and Jobs Act (TCJA) provisions related to IRC 163(j) business interest expense deduction limitations, use of net operating losses, Subpart F income, and global intangible low-taxed income (GILTI).
Additionally, LaShawn develops tax-favorable transaction structures for domestic and cross-border mergers, acquisitions, and internal restructurings. She has designed and effectuated various tax-deferred equity and asset acquisition structures, including F reorganizations and leveraged buyouts. She has also developed and overseen the complex internal restructuring of a multinational transportation company, as well as prepared a step plan and analysis of sales tax and real estate transfer tax consequences following an asset acquisition of railroad properties valued at over $2 billion.
LaShawn drafts tax distribution and allocation provisions of operating agreements for clients structured as pass-through entities; memoranda and opinions for transactions analyzing IRS Treasury Regulation Section 1.1502-6 liabilities, IRC Section 301 distributions, and other transaction tax-related issues.