Nathan Enfield

NATHAN ENFIELD has a broad transactional tax practice in which he primarily advises private equity firms, corporations, and sovereign wealth funds on federal income tax matters relevant to mergers and acquisitions, partnerships, joint ventures, initial public offerings, debt financings, restructurings, spin-offs, and other divisive transactions. He has particular expertise in the insurance and financial services industry, where he frequently advises clients on matters arising under subchapter L of the Internal Revenue Code (governing insurance companies and their products) and international tax matters specific to insurance companies and their investors. Nathan received his J.D. from the University of Chicago Law School and B.A. from Northwestern University.

Nathan has assisted in the representation of:

• Mubadala Capital as Lead Investor in Aquarian Capital’s US$4.1 Billion Take-Private of Brighthouse Financial.
• Roper Technologies in the acquisition by its subsidiary, Aderant, of the legal technology assets from HerculesAI, a pioneer in AI-driven billing compliance and decision intelligence.
• Telephone and Data Systems, Inc. (NYSE: TDS) in the US$4.4 billion sale of United States Cellular Corporation’s (NYSE: USM) wireless operations and select spectrum assets to T-Mobile US, Inc. (NASDAQ: TMUS), including a combination of cash and up to approximately US$2 billion of assumed debt.
• Kuvare Holdings in the sale for up to US$1 billion of Kuvare Asset Management to Blue Owl Capital (including potential earnout), and US$250 million preferred equity investment by Blue Owl in Kuvare (pending).
• Brand Velocity Partners and its portfolio company BBQGuys in connection with the agreement to combine BBQGuys with Velocity Acquisition Corp., a special purpose acquisition vehicle.