Patrick B. O'Brien

Partner

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Patrick O'Brien's practice focuses on providing clients worldwide with U.S. federal income tax advice in connection with structuring and implementing a variety of corporate and partnership transactions in a tax-efficient manner. His experience includes taxable and tax-free acquisitions and dispositions, complex capital restructurings, partnership formations and capitalizations, joint ventures, debt instruments and derivatives, foreign currencies, energy tax credits, real estate transactions, and foreign investments in the United States.

Patrick has extensive experience in the funding, formation, operation, and dissolution of partnerships, limited liability companies, and other business arrangements classified as partnerships for U.S. federal income tax purposes, including the use of partnership vehicles in private equity, M&A, and restructuring transactions (both U.S. and cross-border). He has counseled clients across a broad range of industries, including Bank of America, Celgene Corporation, EagleTree Capital, Goode Partners, Ospraie Management, Procter & Gamble, and The Riverside Company.

Patrick is a member of the New York State Bar Association and has been recognized as a "Rising Star" by New York Super Lawyers.

担当案件

  • MPE Partners portfolio company acquires NANUK Gear ProtectionJones Day advised MPE Partners in the acquisition and financing by portfolio company SKB Cases, LLC of NANUK Gear Protection Inc., a Québec-based provider of premium injection molded protective cases, delivering high-performance solutions for mission-critical equipment across a wide range of applications.
  • American Pacific invests in DossierJones Day advised American Pacific Group in the strategic investment in Dossier, a manufacturer and distributor of perfume and fragrance related products.
  • NOVA Infrastructure Management raises $1.45 billion for NOVA Infrastructure Fund IIJones Day advised NOVA Infrastructure Management, LLC as lead counsel in the formation and $1.45 billion fundraising of NOVA Infrastructure Fund II, a platform comprising three parallel funds organized in Delaware, the Cayman Islands and Luxembourg, targeting operating businesses in the environmental services, transportation, energy and energy transition, and digital infrastructure sectors.
  • Radial Equity Partners acquires Thomas Precision MachiningJones Day advised Radial Equity Partners in the investment in and financing of Thomas Precision Machining, a leading provider of replacement parts, service and equipment for industrial processing applications, primarily serving the protein and food processing industries.
  • Gemspring Capital invests in Aeromed GroupJones Day advised Gemspring Capital Management, LP in the strategic minority investment in and financing of Aeromed Group LLC, a leading provider of comprehensive supply chain solutions to the global aerospace and defense industry.
  • Riverside acquires Western BotanicalsJones Day represented The Riverside Company in the acquisition and financing of Western Botanicals, a leading developer and manufacturer of vitamins, minerals and supplements (VMS) and a trusted partner for health and wellness brands.
  • Riverside sells CertaSiteJones Day advised The Riverside Company in the sale of its CertaSite® platform, a commercial fire protection and life safety company that is committed to the highest levels of customer service, responsiveness, building safety and code compliance, to APi Group (NYSE: APG).
  • Riverside closes Acceleration Capital Growth Lending Fund III at $200 million hard capJones Day represented The Riverside Company in the closing of Riverside Acceleration Capital Fund III  ("RAC III") at its hard cap of $200 million of commitments.
  • Radial Equity Partners portfolio company acquires Mr. ChainJones Day advised Radial Equity Partners in the acquisition by portfolio company Plasticade of Mr. Chain, a leading manufacturer of crowd control, safety and barrier solutions.
  • Radial Equity portfolio company acquires CortinaJones Day advised Radial Equity Partners in the acquisition and financing by portfolio company Plasticade of Cortina, a leading manufacturer of traffic and work zone safety products, bringing together two of the strongest and most well-known brands in the traffic safety products industry.
  • Riverside acquires Certified Collision GroupJones Day advised The Riverside Company in the acquisition and financing of Certified Collision Group (CCG), a subscription-based membership network serving independent collision repair shops across the United States and Canada.
  • Sky Island Capital sells SkyMark Companies to ATL PartnersJones Day advised Sky Island Capital LP, a Texas-based private equity firm, in connection with the sale of SkyMark Companies, a leading manufacturer of aircraft refueling trucks and hydrant dispensers as well as other transportation-related specialty vehicles, to ATL Partners.
  • Sky Island Capital sells USA Industries, LLC to Levine Leichtman Capital PartnersJones Day represented Sky Island Capital in the sale of USA Industries, LLC, a leading manufacturer, supplier, and rental provider of piping isolation and testing products, tube plugs, flow measurement orifice plates, and heat exchanger tools to the refining, petrochemical, chemical, industrial, OEM, and engineering, procurement, and construction end markets, to Levine Leichtman Capital Partners.
  • Agility Equity Partners invests in TPI EfficiencyJones Day represented Agility Equity Partners in connection with its investment in TPI Efficiency, a leading supplier of energy management, consulting and sustainability solutions across Ohio and the Midwest.
  • MPE Partners acquires London-listed Renold plcJones Day advised MPE Partners in the £186.7 million acquisition and financing of London-listed Renold plc, a leading designer, manufacturer and supplier of premium, high specification industrial chain and torque transmission products.
  • Black Rock Coffee Bar completes $338 million initial public offeringJones Day represented the founders in connection with Black Rock Coffee Bar, Inc.'s $338 million initial public offering and pre-IPO reorganization into an Up-C structure with a Texas corporation and Delaware limited liability company.
  • Riverside exits FlavorSumJones Day advised The Riverside Company in the sale of portfolio company FlavorSum, a North American pure-play flavor solutions provider, to Warburg Pincus.
  • Blue Point Capital Partners exits StaxJones Day advised Blue Point Capital Partners in the sale of Stax, a global strategy consulting firm, to Grant Thornton Advisors, a leading provider of tax and advisory services.
  • Bristol Myers Squibb and Bain Capital create new company dedicated to developing innovative immunology therapiesJones Day acted as tax counsel to Bristol Myers Squibb in the creation of a new independent biopharmaceutical company with Bain Capital focused on developing new therapies for autoimmune diseases that address significant unmet needs of patients.
  • Riverside closes Riverside Value Fund II above target at $750 millionJones Day advised The Riverside Company in the formation of Riverside Value Fund II, L.P. ("RVF II"), which closed above its target at $750 million.
    •

    July 2025 Alert

    Qualified Small Business Stock Benefits Expanded in New Tax Bill

    August 2020 Alert

    U.S. Treasury Department Releases Proposed Carried Interest Regulations

    September 2019 Alert

    New Immediate Expensing Regulations Present Opportunities and Questions

    August 2018 Alert

    Proposed Treasury Regulations Provide Details on Tax Reform's Passthrough Deduction

    November 2015 Commentary

    New Partnership Tax Audit Rules Will Impact Private Investment Fund Vehicles

    Spring 2013 Jones Day Publications

    The Climate Report

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