Sarah Nelson is a securitization tax lawyer who represents issuers, underwriters, government-sponsored enterprises (GSEs), and credit enhancers on the tax aspects of structured finance transactions, including structuring and documenting residential mortgage-backed securities (RMBS) and commercial mortgage-backed securities (CMBS) in real estate mortgage investment conduits (REMICs), debt-for-tax and grantor trust structures, asset-backed securities (ABS), and collateralized loan obligations (CLOs) for real estate investment trust (REIT) and non-REIT issuers.
Sarah also has experience representing lenders and borrowers in connection with financing arrangements, including servicing advance facilities and commercial mortgage loans and their implications for US, foreign, and tax-exempt investors.
Before joining Morgan Lewis, Sarah was a director at Credit Suisse Securities (USA) LLC leading legal in-house coverage of commercial real estate finance and CMBS. During her career, Sarah has served as legal tax advisor on more than 1,000 securitization transactions.
New York University School of Law, 2001, LL.M., Taxation
New York University School of Law, 2000, J.D.
Stanford University, 1997, A.B.
Awards and Affiliations
Ranked, Capital Markets: Securitization: Tax, USA, Chambers Global (2022)
Ranked, Capital Markets: Securitization: Tax, USA - Nationwide, Chambers USA (2021–2023)