Joshua M. Holmes
Education
- University of Pennsylvania, B.A. 1993
- Stanford University, M.A. 1996
- Stanford Law School, J.D. 1999
- New York University School of Law, LL.M. 2004
Joshua M. Holmes
Joshua M. Holmes joined the Tax Department of Wachtell, Lipton, Rosen & Katz as an associate in 1999 and was elected partner in 2007. He focuses on the tax aspects of corporate transactions, including mergers and acquisitions, joint ventures, spin-offs and financial instruments. Mr. Holmes has been the principal tax lawyer on numerous domestic and cross-border transactions in a wide range of industries.
Mr. Holmes received a B.A. from the University of Pennsylvania in 1993, an M.A. in Economics from Stanford University in 1996, a J.D. from Stanford Law School in 1999 and an LL.M. in taxation from New York University School of Law in 2004.
Mr. Holmes is recognized as a leading tax lawyer by Chambers USA, Who’s Who Legal 100, Leaders League, and Super Lawyers. He is an active member of the Executive Committee of the Tax Section of the New York State Bar Association, in addition to being a member of the Tax Section of the American Bar Association, the USA branch of the International Fiscal Association, and the New York Committee of Realty Trust Tax Lawyers.
Select Publications
- Cross-Border M&A - 2023 Checklist for Successful Acquisitions in the United States,
in Harvard Law School Forum on Corporate Governance, January 7, 2023.
- Cross-Border M&A – 2022 Checklist for Successful Acquisitions in the United States,
in Harvard Law School Forum on Corporate Governance and Financial Regulation, January 22, 2022.
- "New" IRS Guidance Provides Relief from Dividend Payment Requirement for REITs,
May 6, 2020.
- Cross Border M&A - 2019 Checklist for Successful Acquisitions in the United States,
in Harvard Law School Forum on Corporate Governance and Financial Regulation, January 30, 2019.
- What the New Tax Rules Mean for M&A,
in Harvard Law School Forum on Corporate Governance and Financial Regulation, January 12, 2018.
- Cross-Border M&A -- 2018 Checklist for Successful Acquisitions in the United States,
in Columbia Law School’s Blog on Corporations and the Capital Markets, January 10, 2018.
- Treasury Department Seeks to Curb "Cash-Rich" and REIT Spin-Offs,
in Columbia Law School’s Blog on Corporations and the Capital Markets, September 16, 2015.
- New York State Bar Association: Tax Section - Report on the Non-Ordinary Course Distribution Rules in Notice 2104-52,
NYSBA Tax Section Report 1324 July 6, 2015.
- New York State Bar Association: Tax Section - Report on Revenue Procedure 2011-16 (Treatment of Distressed Debt of REITs Under Section 856),
NYSBA Tax Section Report 1300 March 12, 2014.
- New York State Bar Association: Tax Section - Report on The Proposed Continuity of Interest Regulations,
NYSBA Tax Section Report 1266 May 18, 2012.
- FINANCIAL INSTITUTIONS DEVELOPMENTS - Value Judgments: Parties Look to Tried and True M&A Techniques to Bridge Divergent Asset Valuations,
in The Harvard Law School Forum on Corporate Governance and Financial Regulation, January 4, 2011.
- Protecting Corporations' Tax Assets Through Shareholder Rights Plans,
in Bank and Corporate Governance Law Reporter, Volume 42 Number 1, March 2009.
