Greg Featherman

GREG FEATHERMAN advises clients on the U.S. tax aspects of complex domestic and cross-border transactions. His work focuses on transactional tax planning across a wide range of corporate and financial matters, including mergers and acquisitions, spin-offs and other divisive transactions, internal restructurings, financings, joint ventures, and strategic business formations.

Greg regularly represents public and private companies, private equity sponsors, sovereign wealth funds and foreign pension funds, and financial institutions in connection with acquisitions and dispositions, debt and equity investments, and other transformative transactions.

Greg has been recognized by Legal 500 United States for Tax: Financial Products, International Tax, and U.S. Taxes: Non-Contentious. In 2025, Lawdragon named him to their “Leading Global Tax Lawyers” list.

Prior to joining Sidley, Greg held senior roles in private practice including in the national tax practice at a big four accounting firm, where he focused on international and M&A-related tax matters. He is a frequent speaker on domestic and cross-border tax topics and has authored publications addressing transactional and restructuring tax issues.

Representative matters and transactions include:

• 8 Rivers Capital, LLC in its US$100 million sale of a minority stake to SK Group (SK) and the formation of a joint venture with SK focused on the decarbonization of Korean and key Asian markets.
• AMC Entertainment Holdings, Inc. in its US$1.46 billion issuance of new second lien notes and subscription rights for first lien senior secured notes in exchange for various series of senior subordinated notes; US$100 million issuance of senior secured notes; US$600 million issuance of convertible first lien notes; amendment of its convertible notes indenture; and issuance of five million shares of Class A common stock as part of a backstop agreement with certain holders of the existing subordinated notes, to restructure its debt obligations and increase liquidity.
• Basic Energy Services, Inc. in its acquisition of C&J Well Services.
• Briggs & Stratton Corporation in its US$550 million 363-asset sale in a Chapter 11 bankruptcy proceeding of substantially all of its assets and its equity interests in certain of its subsidiaries and certain joint ventures.
• BroadStreet Partners, Inc., a portfolio company of Ontario Teachers’ Pension Plan, in a second lien term facility.
• Brooks Brothers Group, Inc. in its US$325 million sale to SPARC Group LLC.
• Campbell Soup Company in its US$1 billion senior unsecured notes offering to reduce outstanding indebtedness.
• Cardtronics plc in its US$2.5 billion sale to NCR Corporation and US$500 million new senior secured term and US$600 million amended and restated multicurrency revolving facilities covering borrowers and guarantors in the United States, United Kingdom, Canada, Germany, Australia, and South Africa.
• CBAM in the sale of a portfolio of its assets to The Carlyle Group, in a transaction valued at approximately US$800 million.
• Certain funds advised by Goldman Sachs, as investor, in US$175 million senior convertible preferred shares of Soho House Holdings Limited (Soho House), a portfolio company of The Yucaipa Companies, LLC. In a simultaneous transaction, advised Goldman, as initial purchaser, in the US$441 million issuance of senior secured notes by Soho House.
• CPP Investments, together with Glencore and BCI, as shareholders, in Viterra Ltd.’s approximately US$18 billion business combination with Bunge Ltd.; as a member of a consortium with Advent International and Permira Advisers, among others, in the consortium’s over US$14 billion take-private of McAfee Corporation; as a participant together with Alphabet and Silver Lake in the US$2.5 billion investment in Waymo LLC, a subsidiary of Alphabet Inc.; together with funds managed by Stone Point Capital, in its strategic investment in OneDigital; and, together with Oak Hill Capital Partners, in the recapitalization of Berlin Packaging L.L.C.
• Dave & Buster’s, Inc. in its US$550 million 144A offering of senior secured notes.
• Depop Limited in its US$1.6 billion sale to Etsy, Inc.
• Dual North America, Inc., the specialist underwriting arm of Howden Group Holdings Limited (f/k/a Hyperion Insurance Group Limited), in its acquisition of Align Financial Holdings, LLC.
• Elevate Entertainment Inc., a portfolio company of Mirasol Capital, in its acquisition by tender offer of Evans & Sutherland Computer Corporation.
• Everstream Solutions LLC, a portfolio company of Infrabridge, in its US$186 million senior secured debtor-in-possession credit facility to finance business operations during its Chapter 11 bankruptcy proceedings; its sale of its all-fiber network in the St. Louis metropolitan area; and its sale of certain network assets to Lakefront Fiber LLC.
• Froneri International Limited, a joint venture between Nestlé and PAI Partners, in its US$4 billion acquisition of Dreyer’s Grand Ice Cream Holdings, Inc.
• GameStop Corporation in its US$415 million private senior secured notes exchange offer and related consent solicitation.
• Goldman Sachs and J.P. Morgan, as lead underwriters, in a US$980 million secondary offering of 20 million shares of its Class A common stock of UL Solutions Inc.
• Goldman Sachs, as administrative agent, collateral agent, L/C issuer, joint lead arranger, and joint bookrunner, in a US$350 million term loan facility and US$77 million revolving credit facility for Dye & Durham Corporation.
• Goldman Sachs, as administrative agent and lead arranger, in US$160 million senior secured facilities to finance Endurance.
• Engineering Partners’ acquisition of Westwood Professional Services, Inc.
• Goldman Sachs, J.P. Morgan, and another leading financial institution, as lead underwriters, in a US$147 million follow-on secondary offering of three million shares of its Class A common stock of UL Solutions Inc.
• Goldman Sachs and certain other initial purchasers of US$100 million senior secured first lien floating rate notes of Sotera Health LLC (Sotera), a portfolio company of Warburg Pincus and GTCR, to finance Sotera’s acquisition of Iotron Industries Canada Inc. and US$770 million second lien floating rate notes of Sotera to refinance existing indebtedness.
• iFIT Health & Fitness Inc., a portfolio company of L Catterton, in its sale of Sweat Group Pty Ltd.
• The joint lead arrangers and joint bookrunners in US$2.8 billion senior secured facilities for The Hertz Corporation to finance its business operations upon emerging from Chapter 11 bankruptcy proceedings.
• Marquee Raine Acquisition Corp., a SPAC sponsored by an affiliate of The Raine Group LLC and Marquee Sports Holdings SPAC I, LLC, in its US$1.2 billion business combination with Enjoy Technology, Inc.
• Midwest Fiber Holdings LP in its entry into a US$285 million stalking horse asset purchase agreement with Bluebird MidWest, LLC, an affiliate of Bluebird Fiber, in connection with its Chapter 11 proceedings.
• Montagu Private Equity LLP and ISI Markets in its acquisition of EPFR, Inc. (d/b/a Emerging Portfolio Fund Research).
• MSP Recovery, LLC in its US$32.6 billion business combination with Lionheart Acquisition Corp. II, a SPAC sponsored by Lionheart Equities.
• OMERS Private Equity Inc. in its US$530 million senior term loan and revolving facilities for Auxey Bidco Limited.
• Ontario Teachers’ Pension Plan Board, as an investor, in a US$361 million exchange offer of 3.00% convertible senior notes due 2027 for 3.00% convertible senior notes due 2030 and a new US$150 million credit agreement for Arctic Wolf Networks Inc.; and in Hawkwood Energy LLC in the approximately US$650 million sale of Hawkwood to WildFire Energy I LLC, a portfolio company of Warburg Pincus and Kayne Anderson.
• Orion Advisor Solutions, Inc., a portfolio company of Genstar Capital and TA Associates, in an incremental senior secured term loan and revolving facility.
• PSP Investments, alongside Onex Partners, in its minority investment in Integrated Specialty Coverages LLC; together with EQT Active Core Infrastructure Fund, a fund managed by EQT AB; in its acquisition of Radius Global Infrastructure, Inc.; in a transaction that implies a Radius Global Infrastructure enterprise value of approximately US$3 billion and as lead co-investor in the business combination of Vistra Group Ltd with Tricor Group; and a strategic growth investment in PKF O’Connor Davies LLP.
• Px3 Partners in its acquisition of Filtration from Celeros Flow Technology.
• SiriusXM in its acquisitions of 99% Invisible Inc. and Cloud Cover Music.
• Tidewater Inc. in its US$125 million tender offer for repurchase of senior secured notes and related consent solicitation.
• Vonage Holdings Corp. in its US$6.2 billion sale to Telefonaktiebolaget LM Ericsson.
• York Holdings II Ltd and York Holdings III Ltd, owned by consortium CPP Investments, Blackstone, GIC Special Investments, and Thomson Reuters, in its US$2 billion sale of its minority stake in London Stock Exchange to Microsoft.

The above matters were handled prior to joining Sidley.

• Greg is a member of the New York State Bar Association.