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Sarah-Jane Morin

Partner

Sarah-Jane Morin focuses her practice on representation of public and private companies, private equity funds, venture capital funds, real estate funds, portfolio companies, and alternative investment vehicles in the tax aspects of complex business transactions and fund formations, including domestic and cross-border investment strategies, sponsor investment strategies, limited partner investment strategies, mergers, acquisitions, integrations, buyouts, recapitalizations, debt and equity restructurings, and ongoing operations and tax compliance issues. Additionally, she advises on international tax issues, including the tax aspects of offshore vehicles (CFC/PFIC/GILTI regimes), anti-deferral rules (Subpart F), withholding, cost sharing, and transfer pricing.

Extended Profile

Sarah-Jane advises on the tax aspects of non-profit entity formation and operation, with an emphasis on IRC Section 501(c)(3). She has worked with a number of tax-exempt investors in their LP investments, as well as for clients in their applications for tax exemption.

Prior to joining Morgan Lewis, Sarah-Jane was a senior director in Oracle’s tax planning department. Prior to joining Oracle, she was an associate at a multinational law firm.

Education

  • University of California, Berkeley School of Law (Boalt Hall), 2009, J.D.
  • University of California, Berkeley, 2004, B.A., National Society of Collegiate Scholars, Order of Omega Honor Society

Admissions

  • California

Awards and Affiliations

Recommended, Tax: US taxes: contentious, The Legal 500 US (2019)

Recommended, Tax: US taxes: non-contentious, The Legal 500 US (2019)

Member, Tax Authority: Federal, US Editorial Advisory Board, Law360 (2019)

Member, San Francisco & Silicon Valley Tax Firm of the Year, International Tax Review (2018)

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

Member, American Bar Association

Publications

7/12/2019 - Being Pregnant While Gunning For Partner, Above the Law

6/4/2019 - IRS Proposes Regulations for Withholding on Transfers of Partnership Interests

October 2018 - Tax Due Diligence in M&A Deals Under the TCJA, Tax Notes

Summer 2018 - Tax Aspects of Cryptocurrency with a Focus on the Tax Aspects of Initial Coin Offerings, The Practical Lawyer

6/4/2018 - Mergers, Acquisitions, and Integration in Light of Tax Reform, Tax Notes

4/7/2018 - Cryptocurrency and Taxes – It’s Complicated, VentureBeat

3/5/2018 - IRS Makes Changes to EIN Application Process

February 2018 - Tax Aspects of Cryptocurrency, The Practical Lawyer

1/30/2018 - TCJA Significantly Impacts Secondary Sales Of Fund Interests, Law360

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

December 28, 2017 (Updated January 3, 2018) - Tax Reform Legislation Reverses Grecian Magnesite Mining, Adds New Withholding Tax

11/3/2017 - Tax Reform Bill Proposes to Eliminate UBTI Exemption for Government Plans

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News

3/25/2019 - Morgan Lewis Lawyers, Professional Staff Named to Law360 2019 Editorial Advisory Boards

9/26/2018 - The Tax Benefit of Bitcoin’s Big Selloff, Barron's

9/26/2018 - Bitcoin Investors Beware: The IRS Wants Its Piece of the Action, CNBC

9/3/2018 - Loss and Interest Expense Limits Complicate Deal Negotiations, Tax Notes

6/11/2018 - Morgan Lewis Elects 30 New Partners

5/10/2018 - New Tax Law’s Impact on M&A Coming Into Focus, Law360

4/2/2018 - Got Crypto? Here’s How to Avoid an Audit from the IRS, CNBC

3/26/2018 - 4 Things To Know About Your Cryptocurrency At Tax Time, CNN Money

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

Events

5/23/2019 - 2019 Technology May-rathon: Lessons from the Technology Trenches: Why In-House IP and Tax Professionals Need to Stop, Collaborate, and Listen

5/9/2019 - 2019 Morgan Lewis Advanced Topics in Hedge Funds and Other Alternative Funds Conference – San Francisco

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

5/15/2018 - 2018 Technology May-rathon: Disruptive Technologies in Investment Management Session 1: Investment Funds – Focus on Legal and Tax Issues

5/8/2018 - 2018 Morgan Lewis Advanced Topics in Hedge Fund Practices Conference: Manager and Investor Perspectives – Chicago

5/3/2018 - 2018 Technology May-rathon: The State of Crypto - A 360° Perspective

3/6/2018 - How Tax Reform will Impact the Automotive Industry

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

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

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