Rachel B. Reisberg


Rachel B. Reisberg

Rachel B. Reisberg is a partner in Wachtell, Lipton, Rosen & Katz’s Tax Department.   She focuses on the tax aspects of U.S. and cross-border mergers and acquisitions, spin-offs and other dispositions, joint ventures, and financing transactions.

Among other matters, Ms. Reisberg has represented:

  • NuStar Energy L.P. in its pending $7.3 billion all-equity sale to Sunoco LP
  • eBay in the $9.2 billion acquisition of its Classified business by Adevinta ASA, its $2.25 billion sale of shares of Adevinta ASA to Permira, and its pending sale and exchange of shares of Adevinta ASA as part of the acquisition of Adevinta ASA by a consortium led by Permira and Blackstone, the $3.8 billion sale of a majority of its Korean businesses to Emart, the sale of StubHub to viagogo for $4.06 billion, and the separation of eBay and PayPal into two public companies
  • PENN Entertainment in its exclusive strategic alliance with ESPN for U.S. online sports betting, its $2 billion acquisition of Score Media and Gaming, its $2.8 billion acquisition of Pinnacle Entertainment, and its separation of its gaming properties into a publicly-traded REIT
  • Public Storage in its $2.2 billion acquisition of Simply Self Storage from Blackstone Real Estate Income Trust
  • Nielsen in its $16 billion acquisition by a consortium led by Evergreen Coast Capital, an affiliate of Elliott, and Brookfield and in the $2.7 billion sale of its Global Connect business to Advent International
  • IAC/InterActiveCorp in its spin-off of its Vimeo business and in its separation of Match Group from its remaining businesses
  • Marathon Petroleum Corporation in the $21 billion acquisition of its Speedway business by 7-Eleven
  • Varian Medical Systems in its $16.4 billion sale to Siemens Healthineers and in the spin-off of its Imaging Components business
  • ConocoPhillips in its $13 billion all-stock acquisition of Concho Resources and in the $22 billion spin-off of its refining & marketing businesses, Phillips 66
  • United Technologies in its separation into three independent public companies, forming Otis Worldwide Corp. and Carrier Global Corporation, and in its $147 billion merger of equals of its Aerospace business with Raytheon Company, forming Raytheon Technologies Corporation
  • New York Media in its sale to Vox Media
  • Broadcom in its $10.7 billion acquisition of Symantec’s Enterprise Security business and in its $18.9 billion all-cash acquisition of CA Technologies
  • Publicis Groupe in its $4.4 billion acquisition of Alliance Data’s Epsilon business
  • Michael Kors Holdings Limited (now renamed Capri Holdings Limited) in its €1.83 billion acquisition of Gianni Versace S.p.A.
  • Energen in its $9.2 billion all-stock merger with Diamondback Energy
  • C. R. Bard in its $24 billion sale to Becton Dickinson
  • FMC in its acquisition of DuPont’s Crop Protection business in exchange for FMC’s Health and Nutrition business and $1.2 billion in cash
  • Whole Foods Market in its $13.7 billion acquisition by Amazon.com
  • Regency Centers in its $15.6 billion merger with Equity One
  • Cousins Properties in its merger with Parkway Properties and simultaneous spin-off of their combined Houston assets, creating two publicly-traded REITs with a combined gross asset value of $7 billion
  • Gaming and Leisure Properties in its $5.1 billion acquisition of Pinnacle Entertainment’s real estate assets
  • Coventry Health Care in its $7.3 billion sale to Aetna
  • Cooper Industries plc in its $11.8 billion combination with Eaton Corporation

Ms. Reisberg received a B.S. in accounting and a B.S. in finance, each cum laude, from the University of Maryland in 2006.  Ms. Reisberg received a J.D., cum laude, from Harvard Law School in 2010 where she served as executive technical editor of the Journal on Legislation.

Ms. Reisberg was featured in Bloomberg Law’s They’ve Got Next: The 40 under 40 in 2022, was named a “Rising Star” by Law360 in 2020, is a member of the Tax Section of the New York State Bar Association and past chair of the Tax Section’s Under 10 club, in addition to being a member of the New York City Bar Association and the American Bar Association.

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