Sean E.Jackowitz

Partner

Boston + 1.617.449.6936

Sean Jackowitz has built a practice helping clients achieve their business objectives while navigating the complex rules of the U.S. tax code. He advises businesses in all manner of U.S. federal income tax issues, including tax planning and structuring, tax compliance and reporting, and investment tax credits.

Sean has represented clients in a wide variety of business transactions, including billion-dollar M&A deals, cross-border financings, bankruptcies, and internal restructurings. He has experience with offerings and exchanges of stock and debt of both U.S. and foreign issuers and has represented borrowers and lenders in many different financing arrangements. He also regularly represents investors in transactions involving new markets tax credits, historic rehabilitation tax credits, and energy tax credits. In addition, Sean has experience resolving contested matters before the Internal Revenue Service.

Sean was recently a member of Greater Boston Chamber of Commerce's Future Leaders Program. Prior to joining Jones Day, Sean clerked for now-Supreme Court Justice Neil Gorsuch.

Experience

  • MassMutual invests in Kudu Investment Management, LLCJones Day advised Massachusetts Mutual Life Insurance Company in connection with a minority equity investment in Kudu Investment Management, LLC, which provides long-term capital solutions -- including generational ownership transfers, management buyouts, acquisition and growth finance, as well as liquidity for legacy partners -- to asset and wealth managers globally.
  • Subsidiary of diversified multinational company enters into $1.25 billion credit facilityJones Day represented a subsidiary of a diversified multinational company in connection with a $1.25 billion unsecured and syndicated revolving credit facility.
  • Peabody Energy establishes $150 million unsecured revolving credit facility and $225 million at-the-market equity programJones Day represented Peabody Energy Corporation, a large private-sector coal company, in connection with the establishment of a $150 million unsecured revolving credit facility with Goldman Sachs Lending Partners LLC, as administrative agent, and the lenders party thereto, and a related at-the-market equity program for the sale of shares of its Common Stock having an aggregate gross sales price of up to $225 million through or to Goldman Sachs & Co. LLC, as sales agent.
  • Calyxt completes $10.9 million placement of Common Stock and WarrantsJones Day represented Calyxt, Inc. in connection with the placement to an institutional investor in an underwritten offering of 3,880,000 shares of its Common Stock, pre-funded warrants to purchase up to 3,880,000 shares of its Common Stock, and Common Warrants to purchase up to 7,760,000 shares of its Common Stock.
  • Monster Beverage acquires CANarchyJones Day advised Monster Beverage Corporation in the $330 million acquisition of CANarchy Craft Brewery Collective LLC, a craft beer and hard seltzer company.
  • Husqvarna acquires Orbit IrrigationJones Day advised Husqvarna AB on the acquisition of Lunar Holding Corporation ("Orbit Irrigation") for $480 million in cash.
  • MassMutual partners with Low Carbon to accelerate transition to renewable energyJones Day advised Massachusetts Mutual Life Insurance Company (MassMutual) on its debt and equity investment in Low Carbon Energy Holdings Limited (“Low Carbon”), a subsidiary of Low Carbon Limited, an established pan-European renewable energy developer and fund manager.
  • Avient amends existing asset-based credit facility with Wells Fargo Capital FinanceJones Day represented Avient Corporation in connection with an amendment to its existing asset-based credit facility with Wells Fargo Capital Finance, LLC, as administrative agent.
  • Bally's acquires Gamesys for $2.7 billionJones Day advised Bally's Corporation in connection with the $2.7 billion acquisition and financing of Gamesys Ltd., an LSE-listed online gaming company.
  • Calyxt establishes $50 million at-the-market equity programJones Day represented Calyxt, Inc., a plant-based technology company, in connection with the establishment of an at-the-market offering program for up to $50 million of its Common Stock.
  • Bally’s completes $1.5 billion Senior Notes offeringJones Day represented Bally's Corporation, a leading owner and operator of 12 casinos across eight states as well as online gaming and sports betting platforms, in connection with the issuance by two of its unrestricted subsidiaries of $750 million aggregate principal amount of 5.625% Senior Notes due 2029 and $750 million aggregate principal amount of 5.875% Senior Notes due 2031.
  • Pigment raises $73 million in Series B financing roundJones Day advised Pigment, a French-based company having developed a powerful strategic planning and forecasting platform that helps businesses implement and maintain company plans, in connection with its $73 million Series B round of financing led by Greenoaks.
  • Cooper Tire & Rubber sold to The Goodyear Tire & Rubber Company for approximately $2.5 billion enterprise valueJones Day advised Cooper Tire & Rubber Company in its $2.5 billion sale to The Goodyear Tire & Rubber Company.
  • Bally's acquires Bet.Works for $125 million and announces strategic partnership with Sinclair BroadcastJones Day advised Bally's Corporation in its $125 million acquisition of Bet.Works, a U.S. based sports betting platform provider to operators in New Jersey, Iowa, Indiana, and Colorado, and a long-term strategic partnership with Sinclair Broadcast Group, Inc., pursuant to which 21 FOX RSN brands will be rebranded using the Bally’s name and Bally’s will integrate content into the 190 television stations that Sinclair owns, operates, or provides services to across 88 markets and sports networks.
  • PNC leads $900 million revolving credit facility for manufacturer and supplier of products that protect health and safetyJones Day represented PNC Bank, National Association, as administrative agent, and PNC Capital Markets LLC, as joint lead arranger and joint bookrunner, in connection with a fourth amended and restated credit agreement for a manufacturer and supplier of products that protect health and safety, providing a $900 million revolving loan facility.
  • Xact Data Discovery sells company to Aquiline Capital PartnersJones Day represented Xact Data Discovery, a leading international provider of eDiscovery, data management, and managed review services for major law firms and corporations and portfolio company of JLL Partners, in connection with its acquisition by Aquiline Capital Partners LLC, a New York-based private equity firm.
  • Coronado Global Resources completes US$550 million in combined financingJones Day represented Coronado Global Resources Inc., in connection with (i) an offering of US$350 million aggregate principal amount of 10.750% Senior Secured Notes due 2026, (ii) a secured asset-based revolving credit agreement in an initial aggregate principal amount of US$100 million, and (iii) an offering of US$100 million aggregate principal amount of shares of its Common Stock in the form of CHESS Depositary Interests, which are listed on the Australian Stock Exchange.
  • Bally's completes $695.7 million Common Stock offeringJones Day represented Bally’s Corporation, a leading owner and operator of 12 casinos across eight states as well as online gaming and sports betting platforms, in connection with its $695.7 million public offering of 12.65 million shares of Common Stock.
  • Cellectis establishes at-the-market (ATM) program for up to US$125 million on NasdaqJones Day assisted Cellectis SA in connection with the implementation of an at-the-market (ATM) program for up to US$125 million on Nasdaq and the subsequent first draw down of US$47 million under the program.
  • Bally's acquires Monkey Knife FightJones Day advised Bally's Corporation in its acquisition of Monkey Knife Fight, the award-winning, fastest-growing gaming platform and third-largest daily fantasy sports operator in North America, in an all-stock transaction.