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.
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.