Known for assisting clients in navigating the US federal income tax aspects of complex transactions with practical, business-focused guidance, Andrew works closely with clients from transaction planning through execution and integration.
Biography
Andrew Carlon is a partner in White & Case's Global Tax Practice in New York. He advises public and private companies, founders and other investors on the tax aspects of mergers and acquisitions, dispositions, joint ventures, restructurings and other complex corporate transactions. Andrew helps clients develop tax-efficient structures that align with strategic and commercial objectives.
His practice spans a broad range of domestic and cross-border matters, including private company acquisitions and divestitures, public company mergers, joint venture formations, and corporate reorganizations and restructurings. Known for providing practical, business-focused guidance, Andrew works closely with clients from transaction planning through execution and integration.
Andrew has extensive experience with spin-offs and other separation transactions, including pro rata spin-offs, split-offs, Morris Trust transactions and IPO-spin combinations. He guides clients on the strategic, structural and implementation issues that arise in some of the market's most sophisticated corporate separations.
In addition, Andrew regularly handles the tax aspects of capital markets and financing transactions, including debt and equity offerings, syndicated financings and other capital-raising activities. His integrated approach across M&A, corporate and financing matters enables clients to navigate complex transactions efficiently while managing tax risk.
Prior to joining White & Case, Andrew was a partner at another international law firm.
Experience
- AerCap on its US$30 billion acquisition of GE Capital Aviation Services in 2021, US$28 billion acquisition of ILFC from AIG in 2014, and multiple high-yield and hybrid securities offerings.*
- Ashland on the 2016 IPO and 2017 tax-free separation of its Valvoline business and the 2021 sale of its Performance Adhesive Business to Arkema.*
- DTE Energy on the US$7 billion spinoff of its midstream business, DT Midstream in 2021.*
- McCourt Global on the 2025 sale of a majority equity investment in MGG Investment Group to Generali Investments.*
- Honeywell on its US$300 million sale of Honeywell Technology Solutions to KBR, the spinoff of AdvanSix, and its US$90 billion proposal to acquire United Technologies in 2016.*
- IBM on numerous acquisitions and dispositions, including acquisition of The Now Factory and the US$2.3 billion sale of its x86 server business to Lenovo.*
- Mason Capital Management on its US$475 million acquisition of the CB&I storage solutions business from McDermott International in 2021.
- Peugeot on its US$50 billion merger with Fiat Chrysler to form Stellantis in 2021.*
- TSD Mobility Solutions on its 2024 sale to The Reynolds and Reynolds Company.*
- The Walt Disney Company on its US$85 billion acquisition of 21st Century Fox in 2019, related asset sales including the US$10.6 sale of the Fox Regional Sports Networks to Sinclair, $3.47 billion sale of Disney's interest in the YES Network to an investor group including the Yankees and Sinclair, Endemol Shine's acquisition by Banijay Group, and additional Fox asset dispositions.*
*Matters prior to joining White & Case.