Jim Gouwar

JAMES GOUWAR advises financial institutions, investment managers, private equity sponsors, hedge funds, investment funds, and other market participants on the tax aspects of structured finance and securitization transactions. His practice focuses on mortgage- and asset-backed securitizations, collateralized loan obligations, debt obligations, real estate mortgage investment conduits (REMICs), and other structured finance products involving a broad range of financial assets.

“Jim’s excellent tax expertise and ability to translate deep transactional experience in a way that is accessible are huge assets to any securitization transaction.”
Chambers USA 2026

James has extensive experience advising on the development and implementation of innovative securitization structures across multiple asset classes, including residential and commercial mortgage loans, auto loans and leases, student loans, marketplace loans, cellular device receivables, and commercial mortgage-backed securities. He also regularly counsels clients on transactions involving collateralized loan obligations and other structured credit products.

Drawing on deep experience in the structured finance market, James advises clients on the tax considerations affecting complex financing transactions and investment structures. He works with clients across the financial services and asset management industries to develop tax-efficient solutions that support securitizations, structured credit transactions, and other capital markets financings.

James has been recognized by Chambers USA (Nationwide, 2021–2026) and Chambers Global (USA, 2022–2026) for Capital Markets: Securitization: Tax.

• Chair, Introduction to Partnership at New York University’s Summer Institute in Taxation