Scott M.Levine

Partner

(T) 1.202.879.3437

Scott Levine advises on the tax aspects of corporate transactions, including international and domestic mergers and acquisitions, leveraged buyouts, spin-offs and other divestitures, restructurings, financings, and joint ventures. He also has negotiated private letter rulings with the Internal Revenue Service in the corporate, financial instruments, and energy credit tax areas. He has advised on the tax aspects of structuring cross-border acquisitions and financial instruments.

Scott advised Procter & Gamble on the sale of its pet foods business to Mars, Essilor in its buyout of PPG's interest in Transitions, and Lam Research on its acquisition of Novellus Systems. In the renewable energy sector, he advised SunPower on its acquisition of PowerLight and Solyndra on issues related to solar energy credits. Other representative clients include Abbott Labs, American Greetings, Bank of America, Celgene, Dow Corning, Monsanto, and T-Mobile.

Before joining Jones Day, Scott was a senior manager in KPMG's national tax office.

Scott is currently an adjunct professor of law at the Georgetown University Law Center in Washington, D.C. and the International Tax Center at Leiden University in the Netherlands, where he teaches courses on corporate taxation. He has lectured at internal continuing professional education programs and frequently participates as a panelist on programs addressing a wide range of topics from corporate tax to energy credit issues.

Scott is a member of the D.C. Bar Tax Section's Steering Committee and chair of the Tax Section's Corporate Tax Committee.

Experience

  • Timken acquires The Diamond Chain CompanyJones Day advised The Timken Company in its acquisition of The Diamond Chain Company, a supplier of high-performance roller chains for industrial markets, from Amsted Industries.
  • PolyOne acquires Fiber-Line for $120 millionJones Day advised PolyOne Corporation, a premier global provider of specialized polymer materials, services, and solutions, in its $120 million acquisition of Fiber-Line, a global leader in customized engineered fibers and composite materials.
  • Hyster-Yale to sell PowerTap® hydrogen generator assets to OneH2Jones Day is advising Hyster-Yale Materials Handling, Inc. in the sale by subsidiary, Nuvera Fuel Cells, LLC, of substantially all of its PowerTap® hydrogen generator assets, excluding related intellectual property, to OneH2, a hydrogen fuel company.
  • Sea Hunter merges with Baker Technologies Inc., Briteside Holdings, LLC, and Santé Veritas Holdings Inc. in four-way business combination and Canadian reverse takeoverJones Day advised Sea Hunter Therapeutics LLC and its parent company Sea Hunter Holdings LLC in connection with a four-way business combination and Canadian reverse takeover (RTO) in which a new Canadian public company (Tilt Holdings) to be listed on the Canadian Securities Exchange (CSE) acquired the equity of Sea Hunter, Baker Technologies Inc. and Briteside Holdings LLC (U.S. companies), and Santé Veritas Holdings Inc., a Canadian corporation, in exchange for new equity in Tilt Holdings.
  • Timken acquires Cone DriveJones Day advised The Timken Company in its acquisition of Cone Drive, a leader in precision drives used in diverse markets including solar, automation, aerial platforms, and food and beverage.
  • Arsenal Capital Partners sells IGM Resins to AstorgJones Day advised Arsenal Capital Partners (“ACP”) on the full shop auction of IGM Resins Cooperative U.A. and its group (“IGM”) to European private equity firm Astorg as the successful bidder.
  • Safran completes €8.7 billion agreed tender offer targeting Zodiac Aerospace's shares creating global leader in aircraft equipmentJones Day represented Safran in connection with its €8.7 billion agreed tender offer targeting Zodiac Aerospace's shares to create a global leader in aircraft equipment.
  • Complete Entertainment Resources Group sells certain assets to Live Nation EntertainmentJones Day represented Complete Entertainment Resources Group, Inc. (formerly Songkick.com, Inc.), a concert discovery and artist ticketing platform, in its sale of certain assets, including CERG’s ticketing commerce platform, anti-scalping algorithm, API applications and patent portfolio, to Live Nation Entertainment, Inc. in connection with the settlement of pending litigation.
  • Irving Place Capital portfolio company acquires plant in Netherlands from Graham PackagingJones Day represented Irving Place Capital Management, L.P. in connection with the acquisition by portfolio company Alpha Packaging Inc., a leading blow molder of bottles and jars for rapidly growing consumer markets, of a plant in Etten-Leur, the Netherlands, from Graham Packaging Company, a global leader in plastic packaging solutions.
  • ABM acquires GCA Services Group for $1.25 billionJones Day advised ABM Industries, Inc. (NYSE: ABM), a leading provider of facility solutions, in its acquisition of GCA Services Group, a leading provider of facility services in the education and commercial industries, from affiliates of Thomas H. Lee Partners, L.P. and Goldman Sachs Merchant Banking Division for approximately $1.25 billion in cash and stock.
  • Reynolds American acquired by British American Tobacco Plc in deal valued at $49 billionJones Day advised Reynolds American Inc. ("RAI") regarding the acquisition by British American Tobacco, p.l.c. ("BAT") of 57.8 percent of the outstanding shares of RAI not owned by BAT and its affiliates in a transaction valued at $49 billion.
  • PolyOne sells Designed Structures and Solutions to Arsenal Capital Partners for $115 millionJones Day advised PolyOne Corporation in the $115 million sale of its Designed Structures and Solutions (DSS) business, which includes sheet, rollstock and packaging assets, to Arsenal Capital Partners.
  • AKSM sells controlling interest to United Medical SystemsJones Day advised American Kidney Stone Management, Ltd. (AKSM) in its sale of a controlling interest to United Medical Systems (DE), Inc.
  • Cintas acquires G&K Services for $2.2 billionJones Day advised Cintas Corporation in its acquisition of all of the outstanding shares of G&K Services, Inc. for $97.50 per share in cash, for a total enterprise value of approximately $2.2 billion, including acquired debt.
  • Specialists On Call acquires NeuroCallJones Day advised Specialists on Call in its acquisition of NeuroCall Inc., a provider of teleneurology services to acute care hospitals.
  • Diebold sells North America electronic security business to Securitas for $350 millionJones Day advised Diebold, Incorporated in the $350 million sale of its North America-based electronic security business to Securitas AB to accelerate its transformation and better position the company to pursue growth opportunities in the dynamic self-service industry.
  • Abbott acquires Tendyne HoldingsJones Day acted as tax counsel to Abbott Laboratories in connection with its $250 million acquisition of Tendyne Holdings, Inc., a private medical device company focused on developing minimally invasive mitral valve replacement therapies.
  • Abbott purchases option to acquire Cephea Valve TechnologiesJones Day advised Abbott Laboratories in the providing of capital and securing of an option to purchase Cephea Valve Technologies, a private company developing a catheter-based mitral valve replacement therapy.
  • RTI International Metals sold to Alcoa for $1.5 billionJones Day advised RTI International Metals, Inc., a global supplier of titanium and specialty metal products and services for the commercial aerospace, defense, energy, and medical device markets, in its $1.5 billion stock-for-stock acquisition by Alcoa Inc.
  • CrowdSurge and Songkick combine to create world's largest artist-to-fan ticketing platformJones Day advised Complete Entertainment Resources Limited (dba "CrowdSurge") in its merger-of-equals business combination with Songkick.com, Inc.
  • Speaking Engagements

    • June 25, 2019
      The Temporary Section 245A and Final GILTI Regulations, DC Bar
    • June 19, 2019
      International Tax Current Developments, DC Bar Tax Community
    • June 13, 2019
      Impact of U.S. Tax Reform on U.S. Companies Investing in Latin America: What Could Companies Expect in the Future?, ABA U.S. and Latin America Tax Practice Trends Conference
    • March 8, 2019
      Impact of TCJA on Corporations, Part II: Section 951A (GILTI), Section 250 (FDII), Section 59A (BEAT), and Section 965 (Transition Tax), Federal Bar Association Annual Tax Law Conference
    • January 29, 2019
      Corporate Taxation: Cross-Border M&A Planning Post-TCJA, DC Bar 2019 Tax Legislative and Regulatory Update Conference, DC Bar 2019 Tax Legislative and Regulatory Update Conference
    • January 10, 2019
      2019 Tax Legislative and Regulatory Update Conference, DC Bar and Georgetown University Law Center
    • October 23, 2018
      53rd Annual Southern Federal Tax Institute: Back to the Future for C Corporations? Examining the Choice of Entity Analysis after TCJA
    • October 18, 2018
      PLI: Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2018: Interesting Corporate Transactions of the Past Year
    • October 5, 2018
      Repatriation of Foreign Earnings: Real or Imagined, Voluntary or Otherwise, ABA Fall Meeting
    • August 28, 2018
      The Nuts and Bolts of the Section 965 Proposed Regulations - A Close Look, American Bar Association
    • April 2, 2018
      American University Business Law Review: The 2017 Tax Cuts and Jobs Act: Will it Stimulate Global and Domestic Markets
    • March 20, 2018
      Jones Day's 2018 European Speaker Series: The Tax Cuts and Jobs Act of 2017: How US Tax Reform Affects Your Business
    • March 16, 2018
      Jones Day's 2018 European Speaker Series: The Tax Cuts and Jobs Act of 2017: How US Tax Reform Affects Your Business - AmCham
    • March 15, 2018
      Jones Day's 2018 European Speaker Series: The Tax Cuts and Jobs Act of 2017: How US Tax Reform Affects Your Business (Client Round Table)
    • March 13, 2018
      Jones Day's 2018 European Speaker Series: The Tax Cuts and Jobs Act of 2017: How US Tax Reform Affects Your Business (Client Round Table)
    • March 8, 2018
      Jones Day's 2018 European Speaker Series: The Tax Cuts and Jobs Act of 2017: How US Tax Reform Affects Your Business (Client Round Table)
    • March 7, 2018
      Jones Day's 2018 European Speaker Series: The Tax Cuts and Jobs Act of 2017: How US Tax Reform Affects Your Business (Client Round Table)
    • March 6, 2018
      Jones Day's 2018 European Speaker Series: The Tax Cuts and Jobs Act of 2017: How US Tax Reform Affects Your Business - AmCham
    • February 27, 2018
      The Tax Cuts and Job Act: What Does It Mean for American Business
    • February 20, 2018
      Jones Day's 2018 Speaker Series: The Tax Cuts and Jobs Act of 2017
    • February 10, 2018
      The Impact of the Tax Cuts and Jobs Act on Cross-Border M&A, ABA Midyear Meeting
    • February 8, 2018
      The Tax Cuts and Jobs Act of 2017: How It Affects Your Business
    • February 7-8, 2018
      The Tax Cuts and Jobs Act of 2017: How It Affects Your Business
    • February 6, 2018
      Jones Day's 2018 Speaker Series: The Tax Cuts and Job Act: What Does It Mean for American Business
    • January 25, 2018
      The Tax Cuts and Jobs Act: A Conference with the Government and Private Sector to Discuss the Legislation
    • October 19, 2017
      PLI's Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings
    • September 16, 2017
      Corporate Tax Current Developments, ABA Fall Meeting
    • April 20, 2017
      Preparing for a Sea Change: A Conference with the Government and Private Sector to Discuss Comprehensive Tax Reform
    • March 22, 2017
      The Global Impact of Tax Reforms under the New Administration, Breakfast Seminar
    • March 17, 2017
      Legal and Tax Committee of the American Chamber of Commerce
    • March 16, 2017
      The Global Impact of Tax Reforms under the New Administration
    • 16 de marzo, 2017
      The Global Impact of Tax Reforms Under the New Administration
    • November 29, 2016
      The Final Section 385 Regulations, DC Bar Tax Section
    • October 25, 2016
      Recent Developments in Corporate Tax, Tax Executives Institute
    • October 19, 2016
      PLI’s Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings
      The Government Speaks on the New Section 385 Regulations: A discussion of the new Section 385 regulations regarding debt/equity classification
    • October 18-20, 2016
      November 2-4, 2016
      December 7-9, 2016
      PLI's Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2016
    • October 1, 2016
      Current Developments in Corporate Tax, ABA Fall Meeting
    • July 12, 2016
      Strafford Webinar Navigating New Section 385 Regulations on Related-Party Debt: Sweeping Changes on the Horizon Avoiding Reclassification of Debt to Equity, Structuring Inter-Company Debt Instruments to Withstand IRS Challenge
    • June 7, 2016
      Sweeping Changes on the Horizon Avoiding Reclassification of Debt to Equity, Structuring Inter-Company Debt Instruments to Withstand IRS Challenge
    • May 17, 2016
      The Proposed Section 385 Regulations: A More In-Depth Look, DC Bar Tax Section
    • April 27, 2016
      International Tax Seminar for Detroit Chapter of Tax Executives Institute
    • March 30, 2016
      IRS Section 355 Corporate Spin-Off Transactions: Optimizing Tax Treatment in Divestitures
    • March 15, 2016
      US-EU Tax Planning: Issues and Opportunities
    • March 10, 2016
      U.S. - France Cross Border Tax Update
    • March 9, 2016
      Client Tax Roundtable Series: U.S.-U.K. Cross Border Tax Update, Jones Day London
    • March 8, 2016
      U.S. - Spain Cross Border Tax Update, Jones Day Madrid
    • February 22, 2016
      Taxation and European Union State Aid Law: The European Commission's Investigation Into Whether Certain Tax Rulings Constitute State Aid
    • September 29, 2015
      Recent IRS Spin Off Guidance, DC Bar Tax Section
    • July 14, 2015
      Hot Topics in Cross Border Mergers and Acquisitions--Inversions, Cross-border Spin-offs, Repatriation, and Foreign Tax Credit Planning International Fiscal Association, USA Branch
    • June 23, 2015
      Hot Topics in M&A Tax including Spin offs and Partial Debt Cancellations, 2015 TEI Region III Conference, Foxwoods Resort and Casinos
    • May 19, 2015
      Corporate Tax Developments, DC Bar Tax Section
    • May 6, 2015
      Client Tax Roundtable Series: US-EU Tax Planning: Issues and Opportunities
    • May 4, 2015
      JDialog: How to Cross the Atlantic – U.S./German M&A
    • 28 de abril, 2015
      Planificación Fiscal EEUU-EU: Retos y Oportunidades
    • Aprile 2015
      US-EU Tax Planning: Issues and Opportunities
    • March 2015
      BIO Conference on International Taxation in the Biopharmaceutical Industry
    • March 6, 2015
      Corporate Inversions and Notice 2014-52: Selected Issues, Federal Bar Association Annual Conference
    • October 21, 2014
      Jones Day, DC Bar co-host conference on proposed Tax Reform Act of 2014
    • February 11, 2014
      Navigating the Final Anti-Loss Duplication and Proposed Anti-Loss Importation Rules, Strafford Publications webinar
    • October 1, 2013
      Anti-Loss Importation & Anti-Loss Duplication Rules Update, DC Bar, Tax Section
    • September 21, 2013
      Section 362(e); Interesting Issues under Sections 351 and 304, American Bar Association, Tax Section
    • February 12, 2013
      Annual Section 355 Current Events Panel, DC Bar, Tax Section
    • February 7, 2013
      Executive Roundtable Series - Understanding the Impact of the New Tax Law and Formulating M&A and Growth Strategies in 2013 and Beyond
    • May 12, 2012
      Section 367 for Sub C Lawyers, American Bar Association, Tax Section
    • January 31, 2012
      Recent Developments in the Continuity of Proprietary Interest Requirement, DC Bar Tax Section
    • January 13, 2010
      Executive Roundtable Series: Navigating the Tax Laws Under Current Economic Conditions: What the New Administration Is Doing and What the Future May Hold for Businesses
    • November 3, 2009
      Selected Issues under Section 108(i) and "All Cash" D Reorganizations, DC Bar Corporate Tax Section (View presentation here)
    • December 18, 2007
      Post-Reorganization Restructuring, DC Bar Tax Section
    • August 16, 2007
      Tax Issues in Advanced Corporate Transactions, Institute for U.S. Law
    • April 12, 2007
      Continuity of Interest Regulations, Tax Management Corporate Tax and Business Planning Review Luncheon
    • August 2006
      Prop. Treas. Reg. sections
      1.368-1(d) and -2(k), Internal Revenue Service and the U.S. Dept. of Treasury
    • April 2006
      Basis Recovery in a Section
      302(d) Redemption, DC Bar Tax Section
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