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thomas geraghty

Tom Geraghty

geh-ru-teehe/himPartner
Chicago
About

Tom advises clients on structuring and tax aspects of complex domestic and cross-border business transactions, including mergers and acquisitions (including SPAC and up-C structures), joint ventures, public and private offerings of securities, debt and equity restructurings, real estate transactions, the organization and operation of investment funds, and investments in cryptocurrency and digital assets.

Areas of FocusCorporatePrivate EquityTaxTransactional Tax
Bar admissionsIllinoisNew York
Education
  • J.D., Yale Law School
    Senior Editor, Yale Law Journal
  • B.A., St. John's University
    Dean's List
    summa cum laude

Awards

The Legal 500 United States

  • Recommended, Taxes: Non-contentious (2016-2023)
  • Recommended, Taxes: Financial Products (2022-2024)

Pro Bono

Numerous projects on behalf of The Nature Conservancy, including obtaining a private letter ruling from the Illinois Department of Revenue and providing tax guidance on a number of initiatives, including its TradeLands program.

Publications

Seminars

  • "Tax Implications of Private Equity Waterfall and Carried Interest Provisions," May 2, 2023
  • "Understanding Tax Credits and Incentives for Biotech Startups," December 1, 2022 (presenter)
  • "Exploring the Excise Tax (new excise tax on stock buybacks)," Cantor Fitzgerald SPAC Team – Virtual webinar for investors, August 24, 2022 (presenter)
  • "Taxation of Cryptocurrency and Digital Assets," Tax Executive Institute (Seattle chapter) – In-person presentation, April 20, 2022 (presenter)
  • "Enterprise Crypto: A Discussion of Trading Crypto from Structure, Data, Regulation to Tax,", April 14, 2022 (presenter)
  • "Partnerships in M&A Transactions: Positioning for the New IRS Partnership Audit Rules," Grant Thornton online webinar, February 2018
  • "Implementation of Tax-Efficient Investment Structures," Center for Investor Education (Byron Bay, Australia), 2013
  • "Cross-Border Transactions," EEI International Tax Bootcamp, 2013
  • "The Implications of Tax in Real Estate Markets: Structuring Strategies for Australian Investors in US Real Estate," Center for Investor Education (Noosa Head, Australia), 2012
  • "Corporate: Fund Formation, Private Equity Overview,” 31st Annual Federal Tax Institute, IIT Chicago-Kent College of Law, 2012
  • "International Tax Aspects of the Obama Administration's FY 2011 Budget," Chicago Tax Club, 2010
  • “Panel Debate: Is the Old Infrastructure Fund Model Broken: What do Managers Need to Prove to Investors?," Infrastructure Investment World Americas, New York, 2010 (moderator)
  • "US Investment in Australian Real Estate (and Other Bits)," Greenwoods & Freehills International Tax Conference, Sydney, Australia, 2009
  • “Constructing Tax Efficiency,” Investing in Infrastructure Assets Americas 2007
  • “Investment in Real Estate by Non-US Persons,” PLI, June 2006 (International Tax & Estate Planning 2006)
  • “State of the Art Investment Techniques for the Dutch Investor in US Real Estate,” Association of Foreign Investors in Real Estate, June 2005

Memberships And Affiliations

  • American Bar Association

Latest insights

Publication

Digital asset broker tax reporting rules finalized: Top points for brokers and taxpayers

24 July 2024 .12 minute read

Publication

Treasury and IRS finalize proposed regulations concerning stock buyback excise tax

2 July 2024 .3 minute read

Publication

Proposed legislation would reverse IRS position on time for taxation of block rewards

6 June 2024 .3 minute read

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Connect

Phone

+1 312 368 7075
(Work, Chicago)
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