Jennifer MacDonald

Illustrative Matters

French investment consortium
In connection with major US infrastructure project, advised winning bidder on US taxation of multi-year construction projects. Drafted tax disclosure for private placement memorandum and negotiated tax provisions in side letters with investors.
Swiss multi-national company
Advised corporation considering hostile acquisition of a major US corporation from controlling private foundation.
Canadian citizen/U.S. tax resident
Structured charitable contribution of Canadian real property by US tax resident to generate US tax deduction without triggering Canadian capital gain, taking advantage of differences in US and Canadian tax laws.
Private foundation
Represented large foundation in dispute with New York Attorney General regarding investment strategy and conflicts of interest. Prepared settlement documents.
Investment bank
Assisted in development of financial products involving charitable remainder trusts.
Private foundation
Advised large private foundation on start-up issues including compensation of directors and interpretation of organizational documents.
Irish finance subsidiary of UK pharmaceutical company
Advised regarding US taxation of convertible notes issued by a non-US corporation. Drafted disclosure and made appropriate federal tax filings.

Practice Areas



  • B.A., 1992 University of Michigan (High Distinction)
  • J.D., 1995 Yale Law School (Editor, Yale Law Journal; Editor, Yale Journal of Law & the Humanities)
  • LL.M., 2007 New York University School of Law (Taxation)

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