Sam Riesenberg

Partner

Areas of Focus

Sam Riesenberg

Partner

sriesenberg@akingump.com

Areas of Focus

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Biography
  • Represents sovereign wealth and pension funds, institutional investors, family offices and global fund sponsors on a wide range of international tax matters.

Sam Riesenberg has a broad US-tax advisory practice, with a particular focus on sovereign investors, private credit and investment management matters.

Based in London, Sam advises on international tax matters across the US, Europe, and the Middle East. Sam has significant experience with private credit, private equity, M&A, fund formation, infrastructure funds, investment structuring and tax issues involving asset management and operational activities, with a client base comprising fund sponsors, sovereign wealth and pension funds, institutional investors, family offices and fund managers.

Representative Work
  • Advising sovereign investors in the Middle East, Europe, Canada, Australia and Asia on U.S. and non-U.S. investment and deal structuring, as well as house and operational matters, including in audits before the U.S. Internal Revenue Service on matters ranging from withholding tax to ECI.
  • Advising private credit funds on fund formation and cross-border structuring matters, including the implementation of treaty, seasoning, and leveraged blocker structuring over US loan origination activities, and the design of US tax guidelines.
  • Advising clients on investment-level transaction structuring for co-invest and fund sponsors, including over operating partnerships, cross-border yield strategies, and other types of fund investments.
  • Significant experience designing and implementing cross-border, tax efficient, hybrid capital solutions, including preferred equity, hybrid and contingent debt arrangements, and derivatives.

Education
  • LL.M., Georgetown University Law Center, with distinction, 2006

  • J.D., University of Miami School of Law, cum laude, 2005

  • B.S., Georgia Institute of Technology, with high honors, 2002

Bar Admissions
  • Georgia

  • Registered Foreign Lawyer in England and Wales

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