Mr. Hayden's practice involves the tax aspects of corporate and commercial financings with an emphasis on portfolio sales and financings, equipment leases and aircraft finance. In addition, he is active in the tax aspects of bankruptcy and of municipal finance. The municipal finance work has involved the representation of issuers, credit support and liquidity providers and has included a variety of products, from standard financings to Build America Bonds and Tribal Economic Development Bonds.

In the area of leveraged leasing and operating leases, Mr. Hayden has represented arrangers, lenders, lessees, lessors, guarantors and equity investors in financings involving aircraft (both commercial and corporate), automobiles, electric generating equipment, hydroelectric facilities, railroad rolling stock and vessels, as well as real estate.

These financings have included portfolio securitizations, synthetic leases, operating leases, debt financings, cross-border leveraged leases, including Japanese operating leases, Japanese and German leveraged leases, French credit bail financing, leasehold structures, ownership foreign sales corporation financings, commission foreign sales corporation financings, and ETI financings. In addition, he has represented lenders, lessors and lessees in Ex-Im and ECA supported financings. These structures have involved US and non-US lessees in the airline and rail industries, municipal lessees, and general corporate lessees. Many of these transactions have involved fully or partially defeased debt structures, imbedded swaps and Section 467 rent structures. In addition, he has been involved in a number of cross-border operating leases and financings structured in and through Mexico, Indonesia, Italy, Germany, Bermuda, Canada, Ireland, Russia, Japan, France, Iceland, Nigeria, Turkey, Barbados, the United Kingdom, Greece, Australia, Sweden, El Salvador, the Channel Islands, the Cayman Islands and a number of other jurisdictions.

Mr. Hayden joined White & Case in 1983 and has been a partner in the tax department of the New York office since 1990. Mr. Hayden has taught seminars sponsored by Boeing Capital Corporation, the National Association of Bond Lawyers, Bond Attorney's Workshop, the ABA Forum on Air and Space Law, the ABA Section of Business Law-Subcommittee on Aircraft Finance, the Strategic Research Institute, and the Air Finance Journal.