Federal Income Tax Law
André LeDuc has a broad-based federal tax practice. He is particularly active advising clients with respect to the federal income taxation of bankruptcy and financial restructurings and tax-advantaged financial products (particularly, cross-border transactions).
In the restructuring area, Mr. LeDuc served as lead tax counsel to the debtors in such bankruptcies as American Bank Note Corporation, Comdisco, Inc., Diamond Brands Incorporated, Grove Worldwide, Hayes-Lemmerz International, Inc., Safety-Kleen Corp., Service Merchandise Company, Inc., Tokheim Corporation and The Singer Company, and the unsecured creditors in the Federated Department Stores, Inc. bankruptcy. He was part of a team that secured the first bankruptcy order limiting the trading of otherwise publicly traded debt in order to preserve a debtor’s net operating losses. He has also advised corporations and other business taxpayers in out-of-court restructurings.
In the leveraged leasing industry, Mr. LeDuc principally has represented equity investors and financial intermediaries. He has been instrumental in the creation and use of foreign sales corporations, the replacement lease structure and lease-leasebacks in international lease transactions. He also has advised investment banks and other financial intermediaries on other tax-advantaged structures.
J.D., Harvard University, 1978 (cum laude)
A.B., Princeton University, 1975 (summa cum laude)
Adjunct Professor of Law, Graduate Tax Program, Chicago-Kent College of Law (1985-1990, 1998-present)
Adjunct Professor of Law, University of Miami (1993-1995)
American Law Institute Federal Income Tax Advisory Group (1987-1995)
Counsel, Committee on Finance, U.S. Senate (1981-1983)