Stuart Finkelstein, co-head of the firm’s Global Tax Group, represents clients on a wide range of tax matters, with particular emphasis on mergers, acquisitions and divestitures, including spin-offs, debt and equity offerings, corporate and partnership restructurings, and joint ventures.


Mr. Finkelstein provides tax guidance regarding executive compensation and tax controversy matters.

Mr. Finkelstein has been involved in a number of significant transactions in the financial services industry. For example, he has represented:

  • Citigroup Inc. in a number of acquisitions and divestitures, including its acquisition of Grupo Cuscatlán and Bank of Overseas Chinese (Taiwan); the sale of its life insurance and annuities businesses to MetLife, Inc. and its asset management business to Legg Mason, Inc.; the sales of Citigroup Global Services Limited to Tata Consultancy Services Limited (India) and of Citi Technology Services, Ltd. to Wipro Limited; the initial public offering and tax-free spin-off of Travelers Property Casualty Corp.; the initial public offering of its subsidiary, Primerica, Inc.; the sale of Student Loan Corporation to Discover Financial Services and SLM Corporation (Sallie Mae); the sale of CitiStreet LLC to ING Group; and the issuance of more than $200 billion in debt and equity offerings over the past 10 years;
  • NASDAQ OMX Group, Inc. in several transactions, including its acquisitions of the e-Speed platform for electronic trading in U.S. Treasury securities, Instinet Group, Inc. and Direct Reporting Corporation; its repurchase of approximately $500 million of common stock from Bourse Dubai Limited; its sale of International Derivatives Clearing Group; and numerous debt and equity offerings;
  • Vantiv Inc. in its $10.4 billion acquisition of Worldpay Group plc and its repurchase of $1.27 billion of equity interests from Fifth Third Bank;
  • Knight Capital Group in its acquisitions of Direct Trading Institutional, Inc.; Donaldson & Co., Incorporated; EdgeTrade Inc.; Hotspot FX, Inc.; and ValuBond, Inc.; and the restructuring of its investment in Deephaven Capital Management LLC;
  • Stone Point Capital LLC as lead investor in the recapitalization of Standard Bancshares, Inc.; and
  • BankUnited, Inc. in its acquisition of Herald National Bank and various equity offerings.

Mr. Finkelstein regularly is consulted on tax matters related to corporate restructurings. He has represented a number of clients in connection with restructurings involving tax-free spin-offs, including Autoliv AB; Citigroup Inc.; Culligan Water Technologies, Inc.; Ryman Hospitality Properties, Inc. (formerly Gaylord Entertainment Company); Janus Capital Group, Inc.; J.P. Morgan Chase & Co.; and Samsonite Corporation. He also represented Loews Corporation in its split-off of Lorillard, Inc.

Mr. Finkelstein counsels clients on matters relating to financially troubled businesses, both in and out of bankruptcy proceedings, and he has provided tax advice in the bankruptcy reorganizations of Anchor BanCorp Wisconsin Inc. (named as the “Restructuring Deal of the Year (Over $250mm to $500mm)” for 2013 by The M&A Advisor; A.H. Robins Company, Inc.; Crowthers McCall Pattern, Inc.; E-II Holdings, Inc.; Exide Technologies; First City Bancorporation of Texas, Inc.; Fleming Companies, Inc.; GenTek Inc.; Globix Corporation; The Grand Union Company; Jackson Hewitt Tax Service Inc., Nortel Networks; Owens Corning; and Source Interlink Companies, Inc.

Mr. Finkelstein also advises real estate investment trusts (REITs) and advised Ryman Hospitality Properties, Inc. in connection with its conversion to a REIT, as well as various debt and equity offerings and share repurchases.

He actively participates in various aspects of the firm’s administration and has served on a number of firm committees, including the Policy Committee, the firm’s governing body. Mr. Finkelstein serves on the boards of a number of not-for-profit organizations, including Hearts of Gold, Inc. and the Legal Aid Society’s Low Income Taxpayer Clinic. He also serves as a member of the Board of Trustees of Pitzer College. In 2012 and 2013, he received the Legal Aid Society’s Pro Bono Publico Award for his work with the Society’s Low Income Taxpayer Clinic and has been recognized numerous times by the New York State Bar Association as an Empire State Counsel Honoree for the pro bono work he has done over the years.

Mr. Finkelstein has been named among the nation’s top tax practitioners by Chambers USA: America’s Leading Lawyers for Business, Legal 500 U.S., International Tax Review’s World Tax Guide, Tax Directors Handbook, Who’s Who in American Law, Who’s Who in America, Who’s Who in the East, Who’s Who Legal: Corporate Tax and Turnarounds and Workouts’ list of Top Bankruptcy Tax Specialists in the Nation’s Major Law Firms. He has spoken around the country and published several articles on a variety of corporate tax planning matters.



  • J.D., The University of Michigan Law School, 1985 (cum laude)
  • B.B.A., The University of Michigan School of Business Administration, 1982 (with distinction)


  • New York
  • U.S. Supreme Court

Stuart M. Finkelstein