Attorney Jeffrey Kramer’s practice focuses on taxation, business law, and finance. He works extensively with clients in the health care and consumer products industries.

In the field of taxation, Jeffrey advises on a wide variety of federal and state tax issues, including business structure (for-profit and nonprofit), partnerships, corporate acquisitions/dispositions, tax-free reorganizations, intellectual property transfers, international tax, tax credit syndication transactions, and municipal finance. He has acted as special tax counsel in cross-border transactions, Code Section 338(h)(10) and 336(e) elections, and municipal bond transactions. Additionally, Jeffrey represents taxpayers before the Internal Revenue Service (IRS). He has prosecuted private letter ruling requests and litigated corporate business tax matters in the New Jersey Tax Court.

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In the field of business law, Jeffrey advises clients (both for profit and nonprofit) in connection with selecting a business entity and preparing the appropriate form of agreement. He counsels clients on the formation and dissolution of businesses, financing alternatives, purchases and sales of businesses, licensing, leasing, distribution agreements, employment contracts, non-ERISA employee benefit plans (e.g., profits interest plans, stock option plans, phantom stock plans, and deferred compensation arrangements), noncompete agreements, confidentiality agreements, and federal and state securities law compliance issues. He has closed several cross-border M&A transactions with purchase prices in excess of $100 million.

In the field of finance, Jeffrey acts as company counsel and lender’s/investor’s counsel in various types of equity and debt (secured and unsecured) offerings. He serves as company counsel in securities offerings, public and private, as well as bond counsel, underwriter’s counsel, and special tax counsel in various types of municipal finance transactions, including hospital, university, housing, solid waste, and other public and private projects. He has closed multiple municipal bond offerings in excess of $1 billion. He negotiates various forms of investment and derivatives contracts, including interest rate swap agreements.

Prior to joining Epstein Becker Green, Jeffrey was a partner in the Corporate, Tax, and Finance practice groups of a New Jersey law firm. In addition, he is a licensed Certified Public Accountant (now inactive) in California who previously worked in the international tax services group in the San Francisco and Palo Alto, California, offices of Price Waterhouse.

Jeffrey has lectured at seminars and has been active in the Taxation Law Section of the New Jersey State Bar Association (NJSBA) and in the National Association of Bond Lawyers (NABL). He served as Co-Chair of the Pass-Throughs and Special Entities Subcommittee of the NJSBA’s tax section. Jeffrey has participated as a panelist in NABL workshops and was a speaker at conferences and seminars on a variety of tax-related topics, including New Jersey limited liability company, state tax, and corporate income taxation issues.

Results may vary depending on your particular facts and legal circumstances.

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Focus Areas


Representative Transactions


  • Advised an exclusive U.S. distributor in a joint venture with a foreign supplier
  • Successfully defended an issuer of tax-exempt hospital bonds against IRS preliminary determinations that certain derivative transactions, known as “total return swaps,” caused the interest to be taxable
  • Advised a real estate developer in a property tax abatement and redevelopment area bond financing for a $650+ million mixed-use residential rental complex
  • Served as special tax counsel to the New Jersey Turnpike Authority regarding $2,428,990,000 Turnpike Revenue Bonds, Series 2003A-D (consolidation of the New Jersey Turnpike and the Garden State Parkway)
  • Served as lender/equity investor counsel in a new markets tax credit transaction for a hospital expansion and as lender counsel for a graduate school of business
  • Acted as developer’s counsel in a low-income housing tax credit/rehabilitation tax credit project
  • Served as developer’s counsel in a renewable energy credit transaction for a landfill gas to energy project
  • Act as developer’s counsel in an alternative fuel credit transaction utilizing landfill gas
  • Served as host counsel in $150+ million solar financing transactions

Business law:

  • Represented an electronics manufacturer in several cross-border acquisitions, with operations in the People's Republic of China, Hong Kong, Singapore, and Europe
  • Represented various toy and consumer products companies in licensing, M&A, and joint venture transactions
  • Represented a biotechnology company in its acquisition of two Bermuda R&D companies and a public offering of stock
  • Represented CEOs and senior executives of several $10+ billion companies in employment contract negotiations


  • Acted as counsel to a distressed borrower in a high-yield note/warrant financing
  • Engaged as counsel to a lender in a borrower’s $20-million refinancing of its corporate headquarters
  • Served as counsel to a borrower in the $35-million refinancing of a commercial office complex
  • Acted as bond counsel for the New Jersey Economic Development Authority’s $1,463,030,000 Cigarette Tax Revenue Bonds, Series 2004 (securitization of cigarette tax revenues)
  • Served as underwriter counsel to Goldman Sachs & Co. in the New Jersey Turnpike Authority's issuance of $101,279,754.75 of Turnpike Revenue Bonds, Series 2004 B, consisting of Growth and Income Securities
  • Served as underwriter counsel to Bear, Stearns & Co. in the $3,622,208,081.50 Tobacco Settlement Financing Corporation, Tobacco Settlement Asset-Backed Bonds, Series 2007-1 transaction (securitization of future tobacco settlement revenues)



  • New York University School of Law (LL.M., 1988)
    • Taxation
  • Santa Clara University (J.D./M.B.A., 1982)
    • Associate Editor, Santa Clara Law Review
  • University of California, Santa Barbara (B.A., with honors, 1978)

Bar Admissions


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