Narissa A. Lyngen

Associate, New York



Narissa Lyngen is an associate in the Firm's Tax Practice Group. Narissa's practice focuses on cross-border and domestic taxation, including tax aspects of global and domestic mergers, acquisitions, securities offerings, securitizations and financing transactions, as well as tax issues related to the ownership, use and assignment of intellectual property.

Narissa also advises clients on US tax issues related to and the structuring of tax-free reorganizations and restructuring, and US inbound and outbound tax issues related to FATCA, controlled foreign corporations, passive foreign investment companies, corporate inversions and tax treaties.

During law school, Narissa served as co-editor-in-chief of the Harvard International Law Journal.

Bars and Courts
New York
Harvard Law School
Tufts University


  • Macquarie Infrastructure Corp. (NYSE: MIC) and its related entities in the sale of three businesses, including (i) the US$4.475 billion sale of its Atlantic Aviation business to KKR; (ii) the US$2.685 billion sale of International-Matex Tank Terminals to Riverstone Holdings LLC.; and (iii) the US$514 million sale of the MIC Hawaii businesses to Argo Infrastructure Partners, LP.
  • Fusion Acquisition Corp. (NYSE: FUSE), a SPAC, in its US$2.2 billion business combination with MoneyLion Inc., America's leading digital financial platform.
  • CVC Capital Partners in its US$1.425 billion acquisition of beauty and personal care products company PDC Brands from Yellow Wood Partners.
  • Quad-C Management, Inc. in its US$1.2 billion sale of AIT Worldwide Logistics Holdings, Inc., a leading global provider of transportation and logistics solutions, to The Jordan Company.
  • Triton Partners in the acquisition of WernerCo, a Switzerland-based fully integrated international manufacturer and distributor of ladders, secure storage systems and light duty construction equipment.
  • Quad-C Management, Inc. in its acquisition of Rainbow Early Education Holding, LLC, a leading provider of early education services which operates more than 120 schools across 12 states.
  • Anthem, Inc., one of the nation's largest health benefits companies, in:
    • its recently terminated US$54.2 billion agreement to acquire Cigna Corporation, a combination that garnered front-page coverage for over 2 years and involved extensive coordination of a White & Case team of cross-practice lawyers in M&A, antitrust, litigation and bank finance.
    • its acquisition of InnovaCare Health, L.P.'s Puerto Rico-based subsidiaries, including MMM Holdings, LLC (MMM) and its Medicare Advantage (MA) plan, MMM Healthcare, LLC, as well as affiliated companies and Medicaid plan. MMM is Puerto Rico’s largest MA plan and one of the fastest-growing vertically integrated healthcare organizations in the United States.
    • its acquisition of Simply Healthcare, Inc., which, through its two subsidiaries, Simply Healthcare Plans, Inc. and Better Health, Inc., is a leading managed care company for people enrolled in Medicaid and Medicare programs in the State of Florida.
  • Hikma Pharmaceuticals PLC in its US$2.65 billion acquisition of the US-based generic drug businesses, Roxane Laboratories and Boehringer Ingelheim Roxane, from German drug maker Boehringer Ingelheim. This acquisition positioned Hikma as the sixth largest company in the US generics market.
  • Omnicare, Inc. in its US$12.7 billion sale to CVS Health.
  • NewQuest Capital Partners, a secondaries private equity platform focused on the Asia-Pacific region, in:
    • the sale of Grail Research, Inc., a market research firm and a business unit of Integreon, Inc., to Escalent (a Symphony Technology Group portfolio company).
    • the sale of its portfolio company, Integreon, Inc., a leading global managed services provider, to EagleTree Capital.
  • Wind Telecomunicazioni S.p.A., a leading Italian telecoms operator, and its wholly owned subsidiary Wind Acquisition Finance S.A. (WAF) in a corporate refinancing that included a new €4 billion issuance by WAF of three tranches of senior secured bonds.

Narissa Lyngen, Basel III: Dynamics of State Implementation, 53 Harv. Int'l L.J. 519 (2012)

Narissa Lyngen & Clayton Simmons, The Financial Stability Board: The New Face of International Financial Regulation, 54 Harv. Int'l L.J. Online (Special Report) i (2013)

The Financial Stability Board: The New Face of International Financial Regulation, 54 Harv. Int'l L.J. Online (Special Report) i, 2013, (co-author with Clayton Simmons)