Mr. Naylor is a Partner in the Tax Department and a member of the Investment Funds Group. He specializes in representation of private equity, real estate, venture capital and hedge fund sponsors in connection with the tax aspects of structuring investment funds.

Mr. Naylor also advises U.S. and non-U.S. institutional investors, governmental investors, pension trusts and other tax-exempt organizations in structuring their investments in private investment funds, including venture capital, buyout, real estate and hedge funds. His practice also covers various issues of federal income taxation arising from investments in U.S. real estate and joint ventures and equity compensation arrangements in the private equity context.

Prior to joining White & Case, Mr. Naylor practiced from 1999 to 2005 in the tax practice of another leading national law firm concentrating in the fields of private equity fund formation and investments, domestic and cross-border mergers and acquisitions and the tax and other aspects of executive compensation.

Representative clients at White & Case include:

• Starwood Capital Group
• Nordic Capital
• Gávea Investimentos
• Pacific Alliance Group

Bars and Courts
New York State Bar, 2007
Massachusetts State Bar, 1999

Education
JD, Northeastern University, 1999
BA, Boston University, 1994

Professional Associations and Memberships
American Bar Association, Tax Section

Publications
"Recent Guidance Delays Effective Date for FATCA Compliance," White & Case Client Alert, July 2011
"FBAR Filing Deadline Extended for Certain Individuals," White & Case Client Alert, June 2011
"Treasury Issues Supplemental FATCA Guidance," White & Case Client Alert , April 2011
"US Treasury Issues Final FBAR Regulations," White & Case Client Alert, April 2011
"Recent Changes in US Tax Laws Affecting Private Equity and Venture Capital Funds, Their Managers and Their Investors", Inside the Minds: Tax Law Developments Affecting Private Equity and Venture Capital, Thompson West, January 2011
"IRS Issues Proposed Regulation on the Federal Tax Classification of Series and Cells Established by Domestic Series Limited Liability Companies and Domestic Protected Cell Companies and Foreign Series or Cells Engaged in Insurance Business", White & Case Client Alert, September 2010
"IRS Issues Preliminary Guidance on New FATCA Withholding Tax Regime," White & Case Client Alert, September 2010
"US Real Estate Funds and 'FIRPTA': Structures to Maximize Net Returns to Non-US Investors," White & Case and Probitas Partners, Summer 2010
"Congress Again Considering Changing the Taxation of 'Carried Interest'," White & Case Client Alert, December 2009
"IRS Guidance warns offshore hedge funds and CDO/CLO issuers not to engage in any loan origination or servicing activities in the US to avoid effectively connected income," White & Case Client Alert, Sept. 2009
"IRS extends the deadline for US persons to file reports of Foreign Bank and Financial Accounts ('FBAR') to June 30, 2010," White & Case Client Alert, Aug. 2009
"IRS extends the deadline for US persons to file reports of Foreign Bank and Financial Accounts ('FBAR') to Sept. 23, 2009," White & Case Client Alert, June 2009
"IRS guidance may require US sponsors of offshore private equity and hedge funds to file report of Foreign Bank and Financial Account ('FBAR')," White & Case Client Alert, June 2009
"Congress Introduces Legislation That Would Tax Offshore Hedge Funds as US Corporations," Hedge Fund Law Report, April 9, 2009
"Proposed 'Stop Tax Haven Abuse Act' requires disclosure of tax havens that may affect hedge funds, CDO and CLO vehicles and other businesses operated through non-US entities," White & Case Client Alert, March 2009
"New US Tax Issues for Hedge and Private Equity Funds," AsiaLaw, June 2007

Languages
English

Citizenship
United States