Sarah-Jane Morin’s practice encompasses a variety of transactions with a focus 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 digital asset tax issues, including those relevant to cryptocurrency and NFTs, as well as 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.
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 limited partner investments, as well as for clients in their applications for tax exemption.
She has lectured and published on topics ranging from the tax aspects of mergers and acquisitions to international tax planning.
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.
Up and Coming, Tax, Northern California, Chambers USA (2022)
Law360's 2022 Tax Authority Federal Editorial Advisory Board, Law360 Tax Authority
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, 2020)
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