David Friedel Esq.

Mergers and Acquisitions group, which helps clients evaluate a variety of possible structures, complex international arrangements, and sophisticated financing mechanisms.

His expertise is centered in the federal consolidated return arena for clients with global footprints. I focus on designing creative solutions to minimize liabilities and maximize use of assets to the greatest extent possible, through tools including elimination of excess loss account (ELAs), transfers of intercompany receivables, and internal restructuring transactions.

Mr. Friedel is a Member of the District of Columbia and Virginia State bar associations. He is formerly Attorney/Advisor, Office of Chief Counsel, Internal Revenue Service.

LL.M., Taxation, Georgetown University
J.D., American University Washington College of Law magna cum laude
B.S., Economics, University of Pennsylvania Wharton School of Business

Bloomberg BNA Tax Management Portfolios:
762 T.M., Earnings and Profits (co-author)