Patrick Cox

Patrick M. “Rick” Cox



Patrick Cox is a partner within Nixon Peabody’s M&A and Corporate Transactions practice group and member of the Tax team. He focuses on various tax aspects facing domestic and international companies and provides significant experience in areas of capital markets, reorganizations, real estate, and private equity matters.

What do you focus on?

Corporate and Transactional Tax Matters

I focus my practice on developing tax strategies for complex cross border and domestic business transactions. I represent local and international firms, investors, and financial intermediaries in federal income tax matters related to capital market transactions and M&A.

I have extensive experience advising clients on inbound and outbound tax issues relating to investment in securities and real estate, IP rationalizations, tax treaty planning, and tax issues related to banking and finance, as well as creditor tax issues, including debt offerings, exchanges, and reorganizations, including bankruptcy. Since 2017, I have focused extensively on applying the rules in Tax Cuts and Jobs Act of 2017 and the CARES Act of 2020 to business transactions.

What do you see on the horizon?

The Tax Cuts and Jobs Act of 2017 continues to provides significant planning opportunities and as further guidance is announced, the benefits increase. The COVID-19 environment has only operated to enhance the critical aspects of the TCJA, as well as spawning its own set of tax implications. Now many businesses are facing troubled times, so my experience with distressed situations is something that allows me to add value to tax planning scenarios.

4 Consideration for Investing in Opportunity Zones

Law360 | February 19, 2020

New York City Corporate partner Rick Cox provides commentary in this article about how managers of qualified opportunity funds can minimize conflicts of interest through organizational documents.

Contact

Patrick M. "Rick" Cox

Partner

New York

Phone: 212-940-3066


Fax: 833-968-0543

New York University School of Law, LL.M.

Hofstra University, J.D.

University of California, Berkeley, B.A.

New York

U.S. District Court, Southern District of New York

U.S. District Court, Northern District of New York

U.S. Tax Court

Rick has been recognized for exceptional client service by Martindale-Hubbell as a recipient of their 2020 Client Champion award.

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