Michael Rivkin

Primary Focus & Experience

Mr. Rivkin’s practice focuses primarily on the tax aspects of domestic and cross-border mergers and acquisitions. His experience includes a broad spectrum of M&A transactions, including private and public transactions, taxable and tax-free structures, and he represents both financial sponsors and strategic investors. Mr. Rivkin also regularly focuses on the formation of joint ventures and partnerships, including those involving real estate assets.

Mr. Rivkin has significant experience advising on tax issues relating to bankruptcies and out-of-court financial restructurings (including, liability management transactions), representing both creditors and debtors. In addition, Mr. Rivkin has advised on a wide range of other transactions including IPOs, Up-C structures, fund formations, sovereign wealth fund investments, complex financing transactions and asset securitization transactions.

Mr. Rivkin’s recent representations include:

• Court Square Capital Partners in its strategic investment in AVANT, one of the nation’s premier Technology Services Distributors and a leader in IT decision-making.
• Sun Country Airlines (NASDAQ: SNCY) in its approximately $1.5 billion cash and stock acquisition by Allegiant (NASDAQ: ALGT).
• Susquehanna International Group in connection with its new joint venture with Robinhood Markets, Inc. (NASDAQ: HOOD), and the acquisition of MIAX Derivatives Exchange, a wholly owned subsidiary of Miami International Holdings, Inc. (NYSE: MIAX).
• Wren House Infrastructure Management Limited, the direct infrastructure investments arm of the Kuwait Investment Authority, in connection with The Artificial Intelligence Infrastructure Partnership, MGX and BlackRock’s Global Infrastructure Partners’ (collectively, the “Consortium”) acquisition of 100% of the equity in Aligned Data Centers from private infrastructure funds managed by Macquarie Asset Management and its co-invest partners.
• One Equity Partners on its investment in McNICHOLS, a value-added distributor of specialty metals and fiberglass products across the United States.
• One Equity Partners in connection with the sale of its portfolio company W.W. Williams to Brightstar Capital Partners.
• Energy Capital Partners, LLC in connection with the definitive agreement between Green Infrastructure Partners (GIP) and funds managed by Energy Capital Partners, LLC to recapitalize GIP’s business at an enterprise value of CA$4.25 billion.
• La Caisse de dépôt et placement du Québec, IFM Investors, KKR-Keats Pipeline Investors L.P., Koch Capital Investments Company, LLC and Shell Midstream Operating LLC in connection with the sale of 100% of their shares in Colonial Enterprises, which holds the Colonial Pipeline, to Brookfield Infrastructure Partners L.P. and its institutional partners.
• United States Steel Corporation in connection with its historic partnership with Nippon Steel Corporation (TSE: 5401) and the completion of the transaction contemplated by their merger agreement.
• AMSURG, a national leader in the development, management and operation of ambulatory surgery centers, in connection with its acquisition by Ascension, one of the nation’s leading Catholic and non-profit health systems.
• H&E Equipment Services, Inc. in connection with its acquisition by Herc Holdings Inc. (NYSE: HRI).
• United Site Services in connection with its chapter 11 proceedings.
• Wesco Aircraft Holdings, Inc. (Incora) in connection with its chapter 11 proceedings.
• Edgio, Inc. (now Uplynk, Inc.) in connection with its chapter 11 proceedings.
• TPG Angelo Gordon, a diversified credit and real estate investing platform within TPG, in connection with the establishment of a joint venture with Hilco Global formed to identify, acquire and finance consumer brands and intellectual property in partnership with Bluestar Alliance, LLC.

Recognition & Accomplishments

Mr. Rivkin received his J.D. from Benjamin N. Cardozo School of Law, his LL.M. in Taxation from New York University School of Law and his Rabbinical degree from Central Yeshiva.