Work Department

Tax

Position

Amy Tranckino is a partner in Sheppard Mullin's San Diego (Del Mar) office and Practice Group Leader of the Tax, Employee Benefits and Trusts and Estates Practice Group. As a seasoned deal lawyer, clients appreciate Amy's creative, solutions-oriented approach to complex business matters, including mergers and acquisitions, tax credit financings and partnership ventures.

Business Law & Taxation Amy advises clients ranging from family owned businesses to public companies in many diverse industries such as organic food and beverage, healthcare, consumer goods, energy, professional services and real estate.

Qualified Opportunity Funds Amy closely follows developments in the opportunity zone space and frequently advises developers, investors and sponsors on structuring opportunity zone transactions. Her experience includes structuring numerous qualified opportunity funds and related investments in qualified opportunity zone businesses throughout the country.

Tax Credit Deals Amy advises developers, investors and lenders in connection with affordable housing, historic, energy and new markets tax credit projects (primary responsibility for over $800 million in tax credit equity financings).

Deal Experience

Formation and restructuring of qualified opportunity funds Mergers and acquisitions of both private and public companies Cross-border transactions Distressed company M&A transactions, including in bankruptcies Tax credit transactions and structures, including flip transactions, sale-leasebacks, inverted leases and capital leases, among others Complex "corporate divorces" through redemptions and dissolutions Numerous private placements of equity and debt securities Joint venture(s) and strategic alliances Negotiation of numerous complex business and financial relationships

Education

LL.M., New York University (Taxation), 1988

J.D., Saint Louis University, 1986

B.A., University of California, San Diego, 1982