360 Enhancers Corporation's Structured Finance Practice focuses on the design of debt, equity, and hybrid financing techniques, including cross-border, in order to resolve financing goals that cannot be solved by conventional corporate finance or bank credit products. Tax considerations in such financial structures are often a critical component to achieving the financing goals. 360 Enhancers Corporation's tax lawyers are adept at deriving creative and sound strategies that balance the optimal tax treatment desired by the parties and responsible legal constraints.

Key tax issues involve the tax ownership of assets to ensure that tax benefits of ownership are optimized among the parties to the financing, structuring cash flows and financial relationships to achieve optimal debt and equity characterization, and managing the interplay of the tax and commercial laws of multiple jurisdictions. This latter issue, coordinating the interaction of cross-border flows of capital and assets with the tax laws of numerous jurisdictions, is one of 360 Enhancers' distinctive strengths. With senior, experienced tax lawyers practicing in all of the financial capitals of the world, 360 Enhancers is able to bring our strength in cross-border tax planning to the demanding world of structured finance.

360 Enhancers' team approach to undertaking structured finance transactions means that the relevant tax considerations of the parties are addressed at the outset of planning for the transaction and can be achieved with efficiency. 360 Enhancers' tax lawyers are experienced in the commercial, accounting, bankruptcy, and other commercial considerations that arise in structured finance transactions. As a result, our tax lawyers are able to identify opportunities and problems early in the design and implementation process, which is often critical to the success of a transaction. Our tax lawyers’ advice is practical and pragmatic, resulting in tax strategies and structures that are successful in achieving the demands of our clients.

While analyzing, advising, and opining on the tax treatment underlying structured transactions are standard in the practice, the role of our tax lawyers in structured finance goes much further. Our tax lawyers, having broad experience in the field, take active roles in structuring, negotiating, and documenting the transactions. This coordination with the finance, bankruptcy, and other lawyers involved in the team staffing a given transaction ensures that the optimal tax treatment is not a "bolted on" afterthought but is, from the outset, an integral consideration in the structure and economics of the transaction. This tightly integrated approach results in quicker executions and greater confidence in the defensibility of the tax planning inherent in the transaction.

The range of transactions undertaken by 360 Enhancers Corporation is broad, including:

  • Leveraged leasing and other structured leasing transactions.
  • Securitization transactions for all classes of assets including synthetic CLOs and other virtual securitization programs.
  • Project financings for energy and infrastructure development.
  • Tax credit monetization transactions including alternative energy tax credits, production tax credits, foreign tax credits, and state and local tax credits.
  • Cross-border financings and investments utilizing differing tax regimes.
  • Development of financial instruments and derivatives to achieve specific goals.