Attorney advertising. Prior results do not guarantee a similar outcome. Practice restricted to U.S. ALBANY BUFFALO NEW YORK CITY PALM BEACH SARATOGA SPRINGS TORONTO www.hodgsonruss.com ANDREW D. OPPENHEIMER Partner; Opportunity Zones Practice Leader [email protected]716.848.1704 The Guaranty Building 140 Pearl Street Suite 100 Buffalo, NY 14202 New York City 605 Third Avenue Suite 2300 New York City, NY 10158 212.751.4300 Toronto Practice restricted to U.S. law 22 Adelaide Street West, Suite 2050 Toronto, ON M5H 4E3 416.595.5100 Practices & Industries Blockchain & Cryptocurrency Business Tax Canada-U.S. Cross-Border Hemp & Medical Cannabis International Tax International-U.S. Cross-Border Mergers & Acquisitions Opportunity Zones Renewable Energy Tax Dispute Resolution Wine, Beer & Spirits Andy focuses his practice on federal and international tax matters involving partnerships, limited liability companies and corporations. He advises businesses in a wide range of industries in connection with their mergers and acquisitions, domestic and cross-border financings, restructurings, reorganizations, spinoffs and other business transactions. He also represents clients in tax controversy disputes with the Internal Revenue Service. In addition to his law practice, Andy is an adjunct professor at the University of Albany, where he teaches international tax in the school's Master's degree program in taxation. He co-teaches a cross-border capstone course at the University at Buffalo School of Law. Andy also often speaks and writes on various federal and international tax matters. He previously worked in the international tax group of a Big Four accounting firm in their Chicago office and served as an assistant district attorney in Erie County, New York. Andy exclusively practices U.S. law and is admitted to practice in New York. Experience A team of Hodgson Russ attorneys led by John J. Zak represented long-time client, Integer Holdings Corporation, in a $600 million disposition of its Orthopedics and Advanced Surgical business lines to Viant Group. The transaction involved the sale of stock and assets representing operations in several countries, including the United States, Mexico, Germany and France. Hodgson Russ advised on all aspects of the transaction, including preparation of a transition services agreement, coordinated with local counsel and handled the company’s subsequent early redemption of its outstanding high-yield bonds. The Hodgson Russ team consisted of Craig M. Fischer, Cristin L. Murray, Matthew R. Scherer (securities regulations and corporate), Andrew D. Oppenheimer (international and business tax); Ryan M. Murphy and Richard W. Kaiser (employee benefits), Christofer C. Fattey (banking and finance), Michael J. Hecker (environmental), and Valerie E. Stevens (antitrust and trade
Transcript
Attorney advertising. Prior results do not guarantee a similar outcome. Practice restricted to U.S.
ALBANY BUFFALO NEW YORK C I TY PALM BEACH SARATOGA SPR INGS TORONTO www .hodgson r u s s . c om
ANDREW D. OPPENHEIMERPartner; Opportunity Zones Practice Leader
The Guaranty Building140 Pearl StreetSuite 100Buffalo, NY 14202
The Guaranty Building140 Pearl StreetSuite 100Buffalo, NY 14202
New York City605 Third AvenueSuite 2300New York City, NY 10158212.751.4300
TorontoPractice restricted to U.S. law22 Adelaide Street West, Suite 2050Toronto, ON M5H 4E3416.595.5100
Practices & Industries
Blockchain & Cryptocurrency
Business Tax
Canada-U.S. Cross-Border
Hemp & Medical Cannabis
International Tax
International-U.S. Cross-Border
Mergers & Acquisitions
Opportunity Zones
Renewable Energy
Tax Dispute Resolution
Wine, Beer & Spirits
Andy focuses his practice on federal and international tax matters involvingpartnerships, limited liability companies and corporations. He advises businesses in awide range of industries in connection with their mergers and acquisitions, domesticand cross-border financings, restructurings, reorganizations, spinoffs and otherbusiness transactions. He also represents clients in tax controversy disputes with theInternal Revenue Service.
In addition to his law practice, Andy is an adjunct professor at the University ofAlbany, where he teaches international tax in the school's Master's degree programin taxation. He co-teaches a cross-border capstone course at the University atBuffalo School of Law. Andy also often speaks and writes on various federal andinternational tax matters. He previously worked in the international tax group of aBig Four accounting firm in their Chicago office and served as an assistant districtattorney in Erie County, New York.
Andy exclusively practices U.S. law and is admitted to practice in New York.
Experience
A team of Hodgson Russ attorneys led by John J. Zak represented long-time client,Integer Holdings Corporation, in a $600 million disposition of its Orthopedics andAdvanced Surgical business lines to Viant Group. The transaction involved the saleof stock and assets representing operations in several countries, including the UnitedStates, Mexico, Germany and France. Hodgson Russ advised on all aspects of thetransaction, including preparation of a transition services agreement, coordinatedwith local counsel and handled the company’s subsequent early redemption of itsoutstanding high-yield bonds. The Hodgson Russ team consisted of Craig M. Fischer,Cristin L. Murray, Matthew R. Scherer (securities regulations and corporate),Andrew D. Oppenheimer (international and business tax); Ryan M. Murphy andRichard W. Kaiser (employee benefits), Christofer C. Fattey (banking and finance),Michael J. Hecker (environmental), and Valerie E. Stevens (antitrust and trade
ALBANY BUFFALO NEW YORK C I TY PALM BEACH SARATOGA SPR INGS TORONTO www .hodgson r u s s . c om
Admissions
New York
Education
University at Buffalo, B.A.
Syracuse University College of Law,J.D., Cum Laude
Northwestern University School ofLaw, L.L.M., Taxation
regulation).
A team of Hodgson Russ attorneys led by John J. Zak represented long-time client,Integer Holdings Corporation (NYSE: ITBR), in its successful tax-free spin-off of itssubsidiary, QiG Group, LLC, which converted into Nuvectra Corporation prior tothe completion of the spin-off. Nuvectra is a medical device company that isconcentrated on the development and commercialization of its neurostimulationtechnology platform, and, in particular, its Algovita spinal cord stimulation system,for the treatment of various disorders through the stimulation of tissues associatedwith the nervous system. As part of the spin-off, Nuvectra received approval to listand to have its common stock traded on the NASDAQ Global Market under thesymbol “NVTR.” Hodgson Russ advised on all aspects of the separation of Nuvectrafrom Greatbatch and the corresponding distribution of the Nuvectra shares ofcommon stock to Greatbatch’s stockholders, including the registration of Nuvectrawith the SEC, the listing of Nuvectra’s common stock on the Nasdaq GlobalMarket, facilitating the negotiation of agreements between Nuvectra andGreatbatch to establish a framework for their post spin-off relationship; preparationof corporate governance policies and procedures for Nuvectra as a newly publicly-traded company and assisting in the separation of Greatbatch’s existing employeebenefit programs and the establishment of new programs by Nuvectra. The team ofHodgson Russ attorneys consisted of Craig M. Fischer (securities regulation andcorporate compliance); Christofer C. Fattey (banking and finance); Terrence M.Gilbride and Elizabeth A. Holden (real estate); Ryan M. Murphy and Richard W.Kaiser (employee benefits); Peter C. Godfrey (labor and employment); Richard F.Campbell and Andrew D. Oppenheimer (business tax); and paralegal CourtneyScanlon.
News
Breaking down how leased property figures into opportunity zone investmentsAlbany Business Review, August 1, 2019
Key Considerations About Opportunity Zone Fund InvestmentsAlbany Business Review, June 25, 2019
Opportunity Zone Funds Offer Tax Incentives for Investments In Low-IncomeCommunitiesAlbany Business Review, June 21, 2019
ANDREW D. OPPENHEIMER
ALBANY BUFFALO NEW YORK C I TY PALM BEACH SARATOGA SPR INGS TORONTO www .hodgson r u s s . c om
Hodgson Russ Announces Eight Newly Elected Partners, Five Attorneys Promoted to Senior AssociatePress Release, January 8, 2019
Hodgson Russ Announces Six Newly Elected Partners Twelve Attorneys Promoted to Senior AssociatePress Release, January 11, 2016
Presentations
A Day with Hodgson Russ: Selected New York State & City Tax Topics WorkshopNYSSCPA, Foundation for Accounting Education Learning Center, New York, NY, November 15, 2019
Bar Association of Erie County 66th Tax InstituteBuffalo, NY, November 7, 2019
Fundamentals of Opportunity ZonesSeptember 24, 2019
2019 Summer Tax SeriesUnderstanding New York State Tax Issues of 2019The Harvard Club 35 W. 44th Street, New York, NY, June 12 - August 7, 2019
New Developments in Opportunity Zone InvestingThe Desmond Hotel Albany 660 Albany Shaker Road Albany, NY 12211, June 26, 2019
Webinar: U.S. Corporate Entity Options and the Corresponding Tax Implications for European CompaniesJanuary 24, 2019
National TD Wealth Advisory Services ConferenceToronto, Ontario, November 26, 2018
Breakfast Seminar: Learn about the different types of U.S. entities and the corresponding tax implicationsNew York, New York, November 15, 2018
Business and Industry ConferenceNew York, New York, October 17, 2018
CleantechIQ Webinar: Implications of New U.S. Tax Law in Cross-Border TransactionsJune 7, 2018
Publications
FERC Rejects Arguments from New York State Entities and Further Narrows Participation of Renewables in NYISOCapacity MarketHodgson Russ Renewable Energy Alert, July 20, 2020
ANDREW D. OPPENHEIMER
ALBANY BUFFALO NEW YORK C I TY PALM BEACH SARATOGA SPR INGS TORONTO www .hodgson r u s s . c om
Turning Brownfields into Community Benefits: New Pathways for Local Government and Renewable Energy PartnershipsHodgson Russ Brownfield Redevelopment Alert, June 29, 2020
New York Unveils Roadmap to 70 Percent Renewable Energy by 2030Hodgson Russ Renewable Energy Alert, June 19, 2020
New York Public Service Commission Allows Anchor Customers of MTC-Eligible CDG Projects to Receive CommunityCreditHodgson Russ Renewable Energy Alert, June 12, 2020
Shifting Sands For Pairing Batteries and Renewables; Utilities Seek Tariff Changes and NYSERDA To Provide AdderHodgson Russ Renewable Energy Alert, June 9, 2020
Renewable Energy Projects and Brownfield Redevelopment in New York State – The Risk can be Worth the IncreasingRewardHodgson Russ Renewable Energy Alert, June 3, 2020
New York Extends Deadline for Annual Report for Electric Generating FacilitiesHodgson Russ Renewable Energy Alert, June 2, 2020
Essential Investment in New York’s Grid is on the Horizon; NY PSC Sets the Course for Major Transmission Planning andUpgradesHodgson Russ Renewable Energy Alert, May 26, 2020
Stakeholders Await Key Electric Vehicle Order from New York’s Public Service CommissionHodgson Russ Renewable Energy Alert, May 20, 2020
Preparing Your Required Covid-19 Health and Safety Plan for An Energy Construction Business ReopeningHodgson Russ Renewable Energy and Construction Alert, May 15, 2020
