Sarah A. Nelson

Partner

Sarah Nelson is a securitization tax lawyer who represents issuers, sponsors, underwriters, government-sponsored enterprises (GSEs), servicers, and investors on the tax aspects of securitization and structured finance transactions, including structuring and documenting performing and non-performing 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, virtually every class of asset-backed securities (ABS), and collateralized loan obligations (CLOs). Sarah also advises offshore funds on the US federal income tax considerations in connection with loan acquisitions and securitization.

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.

New York
Florida
New Jersey

Ranked, Capital Markets: Securitization: Tax, USA, Chambers Global (2022, 2024)

Ranked, Capital Markets: Securitization: Tax, Nationwide, Chambers USA (2021–2024)

No aspect of this advertisement has been approved by the Supreme Court of New Jersey. A description of the selection methodology for the above awards can be found here.