Timothy Becker has a broad transactional tax practice, with a focus on advising leading private equity funds, venture capital funds and hedge funds, as well as their portfolio companies, in a wide range of activities including M&A.
Mr. Becker is listed in Chambers USA.
Transactional: tax advice relating to domestic and cross-border mergers and acquisitions, reorganizations, restructurings, spin-offs and split-offs, as well as private equity, venture capital and hedge fund investments, financing transactions and other general corporate and partnership matters, including U.S. tax issues arising from inbound and outbound investments by funds.
Fund Formation: structuring of private equity, venture capital and hedge funds and other investment vehicles, including drafting, review and negotiation of fund entity operating agreements, offering memoranda and side letters and advice relating to management company and general partner matters.
- Represented BV Investment Partners in its acquisitions of CF Stinson and Plasco ID.
- Advised Windjammer Capital Investors in its acquisition of Heritage Food Service Group.
- Advised Silversmith Capital Partners regarding investments in Centauri Health Solutions, Impact Radius and Digital Map Products.
- Advised Kapa Biosystems in its sale to Roche.
- Advised Cosman Medical in its sale to Boston Scientific.
- Represented Mainsail Partners, QVT Financial, Monarch Alternative Capital, Monroe Capital and hundreds of other fund managers in fund formations and related matters.
- Advised Hub Pen Company in its acquisition by Tenex Capital Management.
- Advised Curaspan Health Group in its acquisition by Cardinal Health.
Publications and Presentations
“Tax Treatment of Mutual Fund Income from Discharge of Indebtedness Arising From an Investment in an Operating Partnership,” co-author, The Journal of Taxation and Regulation of Financial Institutions, 2011.
Professional and Community Involvement
Mr. Becker is a member of the Board of Advisors of The Journal of Taxation and Regulation of Financial Institutions.
Education & Credentials
- New York University School of Law
- LLM, 2008
- University of Southern California
- JD, 2002, MBT
- Loyola University of Maryland
- BA, 1998, cum laude
Choate recently advised The Beekman Group in its investment in Riccobene Associates Family Dentistry, a provider of comprehensive general and multi-specialty dental services with modern, well-appointed dental offices.
Choate represented Sunstone Partners in its acquisition of three award-winning managed cybersecurity firms – Terra Verde Security LLC, TruShield Security Solutions and Sword & Shield Enterprise Security.
Choate represented Riverside Partners in its majority investment in 3Play Media, a leading provider of high-quality, fast-turnaround video accessibility services at scale.
On April 17, 2019, the Department of Treasury and the IRS released a second set of proposed regulations on Qualified Opportunity Zone investments. The proposed regulations address many of the questions and issues surrounding the Qualified Opportunity Zone program, in some cases supplementing and clarifying a first set of proposed regulations that were issued on October 29, 2018.
Choate represented Summit Partners and its portfolio company, Club Champion, in its sale to Levine Leichtman Capital Partners.