Mr. Lillis is involved in a broad range of transactions regarding tax issues. He structures and analyzes the tax issues in  investment funds formation, and investment and operating joint ventures. In addition Mr. Lillis structures and  negotiates asset and stock acquisitions by investment funds and other clients.

Mr. Lillis' work on investment fund formation and  joint ventures typically involves cross-border structuring to achieve tax efficiencies from a US and non-US tax perspective. He has worked with both US and non-US sponsors in establishing equity and other investment funds. In these transactions, Mr. Lillis is often responsible for examining and coordinating advice on the domestic US and non-US tax issues, and developing the most advantageous fund structures to minimize the tax burdens on investors.

Mr. Lillis also structures and negotiates asset and stock acquisitions. Mr. Lillis works with clients to determine historic tax issues and the tax treatment of the acquired entities. In addition, Mr. Lillis handles tax-free reorganizations and counsels clients to ensure that the chosen structures achieve tax-free reorganization treatment.

Mr. Lillis also represents clients in structuring receivables financing transactions in cross-border contexts; executive compensation matters; corporate tax issues arising from the restructuring of corporate debt and corporate equity; spin-offs; analysis of issues arising with respect to net operating losses in situations where there is a change in control of corporations; issues arising out of the consolidated return regulations; and a broad range of other issues.

Mr. Lillis' recent representations include US tax advice on the following matters:

• The Saudi Arabian Oil Company's (Saudi Aramco) joint venture with The Dow Chemical Company, called Sadara Chemical Company, to build and operate a US$20 billion world-scale integrated chemicals complex in Jubail Industrial City, Saudi Arabia. John also provides continuing advice to Saudi Aramco on investments in US-based investment funds and other assets.
• Joint ventures, acquisitions and sales, as well as structuring of complex investment funds and targeted US real estate investments on behalf of Starwood Capital Group.
• Investments in targeted US-based real property assets, investment funds and other investment vehicles on behalf of sovereign wealth funds.

Bars and Courts
New York State Bar
Tax Court, Southern and Eastern Districts of New York

Education
JD, Boston College Law School, magna cum laude, 1980
LLM, Taxation, New York University School of Law, 1985
BA, LeMoyne College, English, 1977

Professional Associations and Memberships
American Bar Association
New York State Bar Association
Bar Association of the City of New York

Awards and Recognition
Legal 500 USA 2009-2011: US Tax - International
PLC Which Lawyer? 2009-2011: US Tax - New York
Tax Director's Handbook 2010: US Tax - International
Legal 500 USA 2009: Real Estate - East Coast

Citizenship
United States
Ireland