- Advises on structuring mergers, acquisitions and joint ventures, including the use of tax-favored "pass-through" entities.
- Advises on inbound and outbound international transactions.
- Advises on tax structuring and issuance of opinions relating to various financial transactions, including tax aspects of debt and equity securities offerings.
- Advises on tax aspects of real estate transactions, including like-kind exchanges, installment sales, structured financing arrangements, and transfers involving REITs and REMICs.
- Advises on tax aspects of offshore investment funds.
- Advised on REMIC securitization tax issues representing special servicers during the financial crisis for large hotel CMBS loans including such resorts as the Atlantis Hotel in the Bahamas and the Boca Beach Resort Hotel.
Partner,
Co-Chair of the Federal & International Tax Group
- Phone: +1 704 444 1434
- Email: john.baron@alston.com
John has provided clients tax structuring advice on all aspects of mergers and acquisitions and other transactions for more than 25 years.
John Baron is co-chair of Alston & Bird's Federal & International Tax Group and is the former chair of the firm’s Partners Committee. His practice is principally transactional in nature, and his clients include both domestic and foreign companies and financial institutions, as well as private equity firms, CDOs, and hedge funds. He regularly provides tax structuring advice and renders tax opinions with respect to mergers and acquisitions, structured finance transactions, securitizations involving REMICS, grantor trusts and CDOs, and cross-border financings.
John is a member of the Tax Section of the New York Bar Association, the International Fiscal Association (treasurer, Carolinas Chapter) and CREFC REMIC Task Force. He is ranked in Chambers USA: America’s Leading Lawyers for Business in Tax for North Carolina and has been named as “Lawyer of the Year” in International Trade and Finance Law by The Best Lawyers in America®, in addition to being annually recognized in Tax Law. John received his J.D. from Seton Hall University in 1987 and his LL.M. in taxation from New York University in 1990. He received his B.A. in 1984 from the University of Delaware. He is admitted to practice in North Carolina, New York and New Jersey.
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Advisories October 23, 2024Federal Tax Advisory | Plan in Advance: Deferred Revenue Tax Considerations in M&A TransactionsOur Federal Tax Group discusses the tax treatment of deferred revenue or advance payments in M&A transactions.Advisories October 23, 2024Federal Tax Advisory | Plan in Advance: Deferred Revenue Tax Considerations in M&A TransactionsOur Federal Tax Group discusses the tax treatment of deferred revenue or advance payments in M&A transactions.
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Press Release July 23, 2024Alston & Bird Represents CommScope in Sale of Outdoor Wireless Networks and Distributed Antenna Systems Businesses to AmphenolAlston & Bird advised CommScope, a global leader in network connectivity, on the $2.1 billion sale of its outdoor wireless networks segment and its networking, intelligent cellular & security solutions segment’s distributed antenna systems business unit to Amphenol Corporation, a leading provider of high-technology interconnect, sensor, and antenna solutions. The all-cash transaction is expected to be completed within the first half of 2025, subject to customary closing conditions.Press Release July 23, 2024Alston & Bird Represents CommScope in Sale of Outdoor Wireless Networks and Distributed Antenna Systems Businesses to AmphenolAlston & Bird advised CommScope, a global leader in network connectivity, on the $2.1 billion sale of its outdoor wireless networks segment and its networking, intelligent cellular & security solutions segment’s distributed antenna systems business unit to Amphenol Corporation, a leading provider of high-technology interconnect, sensor, and antenna solutions. The all-cash transaction is expected to be completed within the first half of 2025, subject to customary closing conditions.
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Press Release June 6, 2024Alston & Bird Increases Practices and Attorneys Recognized in Chambers USA 2024Alston & Bird has received significant recognition in the 2024 edition of Chambers USA: America’s Leading Lawyers for Business, with 73 practice rankings and 153 leading lawyer listings.Press Release June 6, 2024Alston & Bird Increases Practices and Attorneys Recognized in Chambers USA 2024Alston & Bird has received significant recognition in the 2024 edition of Chambers USA: America’s Leading Lawyers for Business, with 73 practice rankings and 153 leading lawyer listings.
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Advisories April 25, 2024Tax Advisory: IRS Signals Increased Scrutiny of Deductibility of Success-Based Fees in M&A TransactionsOur Tax Group sheds light on recent IRS rulings that disallow deductions involving success-based fees in M&A transactions.Advisories April 25, 2024Tax Advisory: IRS Signals Increased Scrutiny of Deductibility of Success-Based Fees in M&A TransactionsOur Tax Group sheds light on recent IRS rulings that disallow deductions involving success-based fees in M&A transactions.
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Press Release February 14, 2024Alston & Bird Represents Veritas in the Sale of its Data Protection Business to CohesityAlston & Bird represented Veritas, a leader in secure multi-cloud data management, in the sale of its data protection business to San Jose, California-based Cohesity, a leader in AI-powered data security and management. The transaction values the combined company at approximately $7 billion.Press Release February 14, 2024Alston & Bird Represents Veritas in the Sale of its Data Protection Business to CohesityAlston & Bird represented Veritas, a leader in secure multi-cloud data management, in the sale of its data protection business to San Jose, California-based Cohesity, a leader in AI-powered data security and management. The transaction values the combined company at approximately $7 billion.
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Advisories January 10, 2024Federal & International Tax Advisory: YA Global, the Existence of a U.S. Trade or Business, and the Search for Greater ClarityOur Federal & International Tax Group examines a long-awaited Tax Court ruling that helps clarify when a non-U.S. company engages in a “U.S. trade or business.”Advisories January 10, 2024Federal & International Tax Advisory: YA Global, the Existence of a U.S. Trade or Business, and the Search for Greater ClarityOur Federal & International Tax Group examines a long-awaited Tax Court ruling that helps clarify when a non-U.S. company engages in a “U.S. trade or business.”
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Seminar October 18, 2023Servicing SymposiumPlease join Elizabeth Murphy, John Doherty, Eric Berardi, Patrick Sargent, Steve Peterson, Amie Benedetto, and John Baron for the 11th Servicing Symposium, a conference devoted to the commercial mortgage servicing industry.Seminar October 18, 2023Servicing SymposiumPlease join Elizabeth Murphy, John Doherty, Eric Berardi, Patrick Sargent, Steve Peterson, Amie Benedetto, and John Baron for the 11th Servicing Symposium, a conference devoted to the commercial mortgage servicing industry.
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Press Release October 17, 2023Alston & Bird Represents TRG Screen in Strategic Growth InvestmentAlston & Bird advised TRG Screen, a portfolio company of Pamlico Capital and provider of enterprise subscription management solutions, in its sale to Vista Equity Partners, an enterprise software private equity firm.Press Release October 17, 2023Alston & Bird Represents TRG Screen in Strategic Growth InvestmentAlston & Bird advised TRG Screen, a portfolio company of Pamlico Capital and provider of enterprise subscription management solutions, in its sale to Vista Equity Partners, an enterprise software private equity firm.
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Press Release June 1, 2023Alston & Bird Increases Practices and Attorneys Recognized in Chambers USA 2023Alston & Bird has received significant recognition in the 2023 edition of Chambers USA: America’s Leading Lawyers for Business, with 68 practice rankings and 149 leading lawyer listings.Press Release June 1, 2023Alston & Bird Increases Practices and Attorneys Recognized in Chambers USA 2023Alston & Bird has received significant recognition in the 2023 edition of Chambers USA: America’s Leading Lawyers for Business, with 68 practice rankings and 149 leading lawyer listings.
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Spectrum February 2023Structured Finance Spectrum – February 2023Welcome to the latest edition of the Spectrum, covering hot-topic issues in the structured finance markets in the U.S. and UK. This edition features a new year for a new UCC Article 12, a farewell to LIBOR, and an appraisal of the future of appraisals.Spectrum February 2023Structured Finance Spectrum – February 2023Welcome to the latest edition of the Spectrum, covering hot-topic issues in the structured finance markets in the U.S. and UK. This edition features a new year for a new UCC Article 12, a farewell to LIBOR, and an appraisal of the future of appraisals.
Bar Admissions
- North Carolina
- New York
- New Jersey
Education
- New York University (LL.M. Taxation, 1990)
- Seton Hall University (J.D., 1987)
- University of Delaware (B.A., 1984)