Josh Brady’s practice encompasses a broad range of corporate tax issues involving corporations, partnerships, and their owners and investors. He is widely recognized for his work on mergers and acquisitions, distributions, financings, restructurings, and corporations filing consolidated returns.
Josh advises both public and private clients on a number of sophisticated acquisition and disposition structures, including tax-free mergers, tender offers, going-private transactions, and cross-border joint ventures. He represents public corporations in large spin-offs and split-offs, including spin-offs attendant to mergers, joint ventures, private equity investments, and cash-rich split-offs. He also represents taxpayers before the Internal Revenue Service on audits, appeals, and obtaining IRS private letter rulings on transactions. Josh also represents clients before the Treasury Department and Congress on matters involving proposed legislation and regulations.
Josh previously chaired the DC Bar Taxation Section Corporation Tax Committee, where he frequently speaks on corporate and other tax matters. He is also an adjunct professor at Georgetown University Law Center, where he teaches corporate tax and consolidated returns. Josh volunteers in the IRS Military Volunteer Income Tax Assistance Program, where he trains military personnel to prepare tax returns for members of the armed services and their families. When he attended Yale Law School, Josh also served as an editor of the Yale Law Journal.
Prior to joining Morgan Lewis, Josh was a partner in the corporate practice of another international law firm.
Obtained private letter rulings involving public spin-offs, split-off exchange offers, and cash-rich split-offs, including financing structures.
Obtained private letter rulings relating to rescissions of transactions, including the first rescission of a corporate merger. PLR 200911004 (March 13, 2009).
Representing US parent corporations in reorganizing European and other foreign subsidiaries in tax-efficient holding company structures.
Representing clients in taxable and tax-free mergers and acquisitions, distributions, and financings.
Representing clients on consolidated return matters, including during examination and appeals.
Georgetown University, 1994, Artis Baccalaureate, Magna cum Laude
Yale Law School, 1999, Juris Doctor
District of Columbia
Awards and Affiliations
Member, Practice Group of the Year, Tax, Law360 (2017)
Recommended, Tax: US taxes (contentious and non-contentious), The Legal 500 US (2014, 2016, 2017)
Recognized, The Best Lawyers in America (2016–2018)