Morgan Lewis

Gregory Hartker

Partner

Gregory Hartker focuses his practice on domestic and international corporate and partnership tax issues, as well as on investment fund structuring and representing investors in such funds. Gregory represents clients in both taxable and tax-deferred mergers and acquisitions, public and private issuances of debt instruments, and partnership and LLC structuring and operating issues. Additionally, his international tax background includes matters involving Subpart F, PFIC, foreign tax credits, withholding, treaty issues, cost sharing, and cross-border transfer pricing.

Extended Profile

Gregory advises on the tax aspects of financial instruments, including notional principal contracts and other derivative products. He also counsels multinational technology companies on international tax planning for their business operations including structuring outbound transfers and licenses of intellectual property as well as related transfer pricing issues.

Gregory lectures for professional and industry groups on various topics relating to the provisions of Subpart F, foreign tax credits, and various provisions under Subchapter C.

Prior to joining Morgan Lewis, Gregory was a partner in the tax practice of another international law firm in San Francisco.

Education

  • Georgetown University Law Center, 1998, LL.M., With Distinction
  • Duquesne University School of Law, 1997, J.D.
  • Duquesne University, 1997, M.B.A., With Honors
  • Kalamazoo College, 1994, B.A.

Admissions

  • California

Awards and Affiliations

Member, Practice Group of the Year, Tax, Law360 (2017)

Publications

9/21/2018 - The GILTI Rules – A Comprehensive Q&A on the New Proposed Regulations

1/23/2018 - M&A and Tax Reform—New Tax Considerations with Wide-Ranging Implications, Bloomberg Tax

1/4/2018 - M&A and Tax Reform—New Tax Considerations with Wide-Ranging Implications

News

11/13/2018 - Morgan Lewis Advises HollyFrontier Corporation in $655 Million Sonneborn Acquisition

3/15/2018 - Morgan Lewis Advises Bullhorn in Acquisitions of Talent Rover and Jobscience

10/31/2016 - Morgan Lewis Advises HollyFrontier Corporation in CAD $1.125 Billion Acquisition of Suncor Energy Petro-Canada Lubricants Business

7/26/2016 - Morgan Lewis Advises Globus Medical in Acquisition of Alphatec’s International Business

11/17/2015 - Morgan Lewis Enhances Global Tax Team With the Addition of Gregory Hartker in San Francisco

Events

5/1/2019 - Tax Developments and Their Impact on the Automotive Industry

4/3/2019 - Tax Reform – A Review of the Tax Cuts and Jobs Act and Recent Guidance: Part III

5/17/2018 - 2018 Technology May-rathon: How Corporate Tax Reform Will Impact the Tech Industry – a Discussion in ‘Plain English’

2/26/2018 - 2018 Tax Cuts and Jobs Act: Impact on International Tax & Transfer Pricing

1/25/2018 - TEI Silicon Valley 2018 Tax Reform & Tax Controversy Seminar

1/10/2018 - Navigating US Tax Reform: International Implications

11/15/2017 - The Tax Executives Institute (TEI) Los Angeles Chapter: Full-Day International Tax Seminar

5/4/2017 - 2017 Technology May-rathon: International Planning for IP: The Importance of Coordination and Communication Between Tax and IP Lawyers