Michael A. Bloom

Partner
Bloom Michael

Michael Bloom provides tax advice on all types of corporate transactions, including mergers and acquisitions, restructurings, fund formation, special-purpose acquisition companies (SPACs), and venture capital investments. Michael's practice focuses on domestic matters for partnerships, limited liability companies, joint ventures, corporations (both C and S), and real estate investment trusts (REITs). He regularly advises high-net-worth individuals and entrepreneurs on federal and state income tax matters, with significant experience advising on New York State and New York City income tax matters.

As a transactional tax attorney, Michael works on matters ranging from sales of family-owned businesses to complex cross-border mergers and acquisitions involving publicly traded corporations.  As a tax controversy attorney, he has represented both individual clients in small audit matters and publicly traded corporate clients in tax disputes with amounts at issue in excess of $100 million. Michael has significant experience representing REITs in matters before federal and state taxing authorities.

Experience

Representative Matters

  • Represented the sponsor of a large New York hedge fund on tax issues related to restructuring the management company and winding down offshore and onshore feeder funds 
  • Assisted a UK investment company that specializes in media, infrastructure, and real estate, with U.S. withholding tax issues, on numerous film financing transactions 
  • Represented a joint venture between a U.S. infrastructure fund and an Australian pension fund involving the sale of their joint interest in a liquefied natural gas facility to a global private-equity firm, for gross proceeds valued at more than $1.1 billion 
  • Assisted a publicly traded U.S. pharmaceutical company with IP tax migration and tax planning 
  • Provided tax counsel to a television producer concerning financing of a joint venture with a major television network 
  • Represented sponsors in tax planning for a Mexican debt fund 
  • Represented a branded games developer and publisher, and its casual online gaming site, in an acquisition by a sweepstakes giant 
  • Provided tax advice to a leading multi-channel direct marketer concerning the acquisition of a Portland, Maine-based company that specializes in mobile lead generation, media buying, and analytics 
  • Represented a hotel REIT in an IRS audit of intercompany transfer prices 
  • Represented numerous celebrities in U.S. federal and state residency tax planning

Insights

Credentials
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Education

  • J.D. University of Pennsylvania Law School 2007
    • Wharton School of the University of Pennsylvania, 2007 Certificate in Business and Public Policy
  • B.A. with honors University of Michigan 2004

Bar Admissions

  • New York 2008
  • District of Columbia 2009

Recognition
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  • The Best Lawyers in America, Tax Law, 2023