Olivier Léger advises fund sponsors on U.S. tax matters at all phases of their operations, including fund formation, fundraising, bridge financing, portfolio acquisitions, and divestitures. Olivier also represents institutional investors, including tax exempt and foreign investors, in connection with their investments in private equity funds and secondary transactions.
In addition, Olivier advises public and privately owned companies with respect to taxable and tax-free mergers and acquisitions, credit facility arrangements, post-transactional integration, inbound and outbound transactions, public offerings, and cross-border reorganizations.
- Private investment fund sponsors in connection with their fund formation and fund raising activities.
- Sophisticated companies in major acquisitions, many with a value more than $100 million. These acquisitions have involved a range of commercial sectors, including medical devices, pharmaceuticals, biologics, food, media, mobile applications, insurance, manufacturing, chemicals, and jewelry.
- Johnson & Johnson Consumer Inc. in three major acquisitions, including an acquisition for $3.3 billion cash.
Professional and Community Involvement
- Member of the Canadian Bar Association
- Member of the Association de planification fiscale et financiere
- Member of the Canadian Tax Foundation
Education & Credentials
- University of Toronto Faculty of Law
- LLM, 2007
- Université de Moncton
- LLB, 2004, Gold Medalist
The Legal 500 2021 recognized 31 Choate attorneys in their respective fields and 11 practice areas, with education and middle-market M&A receiving Tier 1 rankings.
Choate represented Riverside Partners in the closing of a new $532M Continuation Fund, led by funds advised by Neuberger Berman, a private, independent, employee-owned investment manager.
On April 30, 2020, the Internal Revenue Service issued guidance in Notice 2020-32 providing that no deduction is allowed under the Internal Revenue Code for an expense that is otherwise deductible if the payment of the expense results in forgiveness of a loan under the Payroll Protection Program established by the Coronavirus Aid, Relief and Economic Security Act.
Choate’s Tax Group provides guidance on refundable tax credits that are available to employers under the Families First Coronavirus Response Act and the CARES Act.
On March 27, 2020, the House of Representatives passed the Coronavirus Aid, Relief, and Economic Security Act (the “Bill”) sending the Senate’s $2 trillion stimulus package to the President.