Lena X. Qiu

LENA QIU, a tax associate in the firm’s New York office, focuses on advising clients on tax structuring and other U.S. tax considerations in domestic and cross-border mergers and acquisitions. Lena’s practice includes both public and private mergers and acquisitions, tax-free reorganizations, stock and asset sales, internal corporate restructurings, and international tax planning. Lena also spends a significant amount of her time on advising REIT clients, as well as private equity funds and hedge funds. Lena’s other main practice area involves representing U.S. and non-U.S. clients in capital market transactions, including major IPOs, global note programs, and other debt and equity securities offerings.

Representative matters include:

• Affiliates of Apollo Global Management, Inc. in providing a $500 million of senior secured loan to, and its commitment to buy over the next 12 months the lesser of 4.9% or $50 million in the common shares of, MFA Financial, Inc.
• Atento S.A. in a group of institutional investors’ acquisition of shares of the company currently held indirectly by Bain Capital in exchange for notes currently held by these investors. The group of institutional investors included HPS Investment Partners, LLC and an investment fund affiliated with Farallon Capital Management, L.L.C. among others
• Novacap, a portfolio company of Eurazeo, in its acquisition of PCI Synthesis, a leading U.S. pharmaceutical contract development and manufacturing organization (CDMO). Novacap is a global player in pharmaceutical synthesis, advanced specialties and cosmetics
• Siris Capital Group, LLC in the pending sale of Polycom, Inc. to Plantronics, Inc. for $2 billion
• Starwood Waypoint Homes, a public REIT, in its combination with Invitation Homes Inc. to create the largest single-family REIT in the United States, with a total enterprise value of approximately $20 billion
• FelCor Lodging Trust Incorporated, a public REIT, in its merger with RLJ Lodging Trust to form a public REIT with a total enterprise value of approximately $7 billion
• Athene Holding Ltd. in connection with its public securities offerings

Prior to joining Sidley, Lena practiced at another major law firm where she advised clients on tax issues with respect to various mergers & acquisitions and capital markets transactions.

While attending Columbia Law School, Lena was a managing editor for the Columbia Law Review.