David Rosenauer

David B. Rosenauer, a partner in Gibson, Dunn & Crutcher’s New York office, is a member of the Tax Practice Group.  Mr. Rosenauer received his Bachelors degree from the University of Minnesota in 1979 and his Juris Doctor, summa cum laude from the American University Washington College of Law in 1984.  Prior to joining the firm in 1987, Mr. Rosenauer was Vice President of R. Duffy Wall and Associates, Inc., in Washington, D.C., a government relations consulting firm concentrating on tax legislation.  From 1979 through 1984, he served as the Chief Legislative Assistant to Representative Bill Frenzel (R-MN), where he focused on tax legislation before the House Ways and Means Committee.

Mr. Rosenauer has a wide range of experience with domestic and foreign corporate tax issues, with an emphasis on U.S. tax issues affecting private equity investors and sponsors.  Examples of the types of transactions in which he has provided tax advice include: advising foreign clients with respect to the U.S. tax implications of U.S. acquisitions, both corporate acquisitions and acquisitions of real property; advising U.S. clients with respect to the U.S. tax implications of non-U.S. acquisitions and restructurings; providing tax advice relating to taxable and tax-free spin-off transactions; providing tax advice relating to private equity fund formation; providing tax advice relating to the structure of domestic bankruptcy reorganization transactions; providing tax advice with respect to debt and securities offerings; providing tax advice in connection with debt restructurings; and providing advice with respect to the structure of domestic tax-free reorganization transactions. 

Mr. Rosenauer also provides advice with respect to the tax implications of incentive compensation programs.