Geoffrey Lanning is a member of the Tax Practice and focuses on the taxation of corporations and corporate reorganizations, subchapter S corporations, financial derivative products, and legislative, regulatory and administrative tax matters. He has extensive experience in domestic and international tax and advises on domestic and international acquisitions and joint ventures and offshore investment fund offerings.

Representative matters include:

• Representation of ITR Concession Company, LLC, a special purpose company formed by Cintra and Macquarie Infrastructure Group, in connection with the US$3.8 billion 75-year concession and lease of the 157 mile Indiana Toll Road and an associated US$4 billion nonrecourse bank financing;
• Representation of Skyway Concession Company LLC, a special purpose company formed by Cintra and Macquarie Infrastructure Group, in connection with the US$1.4 billion Rule 144A monoline wrapped bond refinancing of the 99-year concession for the Chicago Skyway, a 7.8 mile limited access toll bridge and highway system privatized by the City of Chicago; and
• Assistance to EMP Africa on tax matters relating to private equity investment funds.

Mr. Lanning was in government service with the Internal Revenue Service as an Attorney-Advisor in the Office of the Chief Counsel (1976 – 1981) and as an Attorney-Advisor on the staff of the US Congress Joint Committee on Taxation (1981 – 1982). Mr. Lanning has represented Alticor, Inc., The Williams Companies, Credit Suisse First Boston, Employee-Owned S Corporations of America, Stockton Reinsurance and Duke Energy Corporation.

Bars and Courts
California State Bar, 1976

Education
JD, University of San Diego School of Law, summa cum laude, 1976
AB, Harvard University, 1970

Publications
"Notice 2006-16: IRS Clarifies Prior Guidance on Notional Principal Contracts with Contingent Nonperiodic Payments," Derivatives Financial Products Report, May 2006
"Government Officials Discuss Possible Narrowing of Section 470 Partnership Rules," Derivatives Financial Products Report, June, 2006 (co-authored with Linda E. Carlisle)
"Character of Income, Deduction, Gain, or Loss From Notional Principal Contracts, Bullet Swaps, and Forwards Is Addressed in Proposed Regulations," Journal of Taxation of Investments, 2004 (co-authored with Linda E. Carlisle)
"IRS identifies ESOP-owned S corporation arrangements as listed transactions," Tax Notes, April 2004 (co-authored with Linda E. Carlisle)

Languages
English

Citizenship
United States