James R. Brown Partner MAIN OFFICE: New York Willkie Farr & Gallagher LLP 787 Seventh Avenue New York, N.Y. 10019-6099, U.S.A. T 212-728-8287 F 212-728-9287

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James R. Brown is a partner in the Tax Department of Willkie Farr & Gallagher LLP in New York. Mr. Brown specializes in the tax aspects of complex investment fund transactions.  He regularly advises sponsors of investment funds on tax structuring and operational issues relating to these funds, including the taxation of registered and unregistered investment funds (e.g., private equity funds, debt funds, hedge funds, commodities funds and regulated investment companies or mutual funds).  He also advises on acquisitions, mergers, recapitalizations, joint ventures and other types of transactions involving funds, their portfolio investments and their sponsors.

Chambers USA (2009-2011) ranks Mr. Brown among the leading individuals practicing Tax Law in New York.

Mr. Brown is a member of the Executive Committee of the New York State Bar Association Section of Taxation and Co-Chair of its Committee on Pass-Throughs, and he is a member of the Investment Companies Committee of the American Bar Association Section of Taxation. He is also a member of the New York City Tax Club and Tax Forum and writes and speaks on federal income tax matters.