Jason Schwartz 

Partner – Washington
T.+1 202 862 2277
jason.schwartz@cwt.com
700 Sixth Street, N.W.
Washington, DC 20001 V-CARD

Jason Schwartz is a tax partner at Cadwalader, Wickersham & Taft LLP. He represents banks, funds, investment managers, insurers and other parties in connection with tax issues relating to CLOs, catastrophe bonds, ABS transactions, REMICs and other securitizations, risk retention structures, hedge funds, private equity funds, “treaty” funds and other investment funds, structured notes, swaps and other derivatives, lending transactions and corporate matters.

Jason was recognized as an Up and Coming lawyer by Chambers USA in 2021 and a Next Generation Lawyer by The Legal 500 U.S. each year from 2017 to 2021.

Jason is the author of numerous tax articles and a Bloomberg BNA Tax Management Portfolio regarding the taxation of CLOs. He is a member of several trade organizations.

Jason is committed to pro bono work and community service. He helps to oversee Cadwalader’s “Not-for-Profit Incubator,” a pro bono program that incorporates and obtains tax-exempt status for nonprofit organizations, and has participated in Big Brothers Big Sisters. He received his B.A., cum laude, from New York University, his J.D., magna cum laude, from American University Washington College of Law, where he was inducted into the Order of the Coif, and his LL.M. in Taxation from New York University. He is admitted to practice in New York and the District of Columbia.

Jason has advised on tax aspects of hundreds of U.S. and European CLO transactions and other securitizations, and on structured note issuances well in excess of $1 billion. 

Other representative engagements include:

  • MUFG Securities in the €400 million North Westerly VI European cash flow CLO transaction, the first CLO to consider ESG (environmental, social and governance) factors across all its investments.  
  • a major commercial bank in a dual structured loan facility backed initially by capital call rights to an Irish investment fund and ultimately by middle market loans originated by that fund.
  • a leading investment bank as underwriter's and issuer's counsel in a series of novel "short term" CLOs with limited reinvestment periods.
  • a large European bank in syndicating multiple existing structured loan facilities to a broad range of regional bank investors.
  • a major bank in a secured bridge facility and a structured loan facility to facilitate the initial public offering of a business development company.
  • a leading investment bank as underwriter's and issuer's counsel in a CLO using an off-shore Issuer taxable as a U.S. partnership and a secondary off-shore issuer as a “feeder” for the remainder of the equity tranche.
  • a European bank in a multi-currency structured loan facility secured by distressed European debt.
  • an underwriter in a structured fund debt offering backed by trade receivables generated in Latin American jurisdictions.
  • The Goodyear Tire & Rubber Company in connection with the dissolution of its global alliance with Sumitomo Rubber Industries, Ltd.
  • Mercuria in its acquisition of J.P. Morgan’s physical commodities business.
  • Forbes Media in its sale of a majority equity interest to a group of international investors led by Integrated Asset Management (Asia) Limited.
  • Brandon Point Industries in connection with its formation and its acquisition of interests in Viamet, An2H and EMBA Medical.
  • Oak Hill Advisors in connection with the formation of a fund, its acquisition of over $600 million of delinquent debt from Freddie Mac, and a securitization of distressed debt securities.
  • AllianceBernstein in connection with the formation of a “treaty” fund.
  • Garrison Investment Management in connection with the formation of a “treaty” fund.
  • AXA in connection with the formation of a “treaty” fund.
  • Credit Suisse in connection with the launch of Credit Suisse Mexico Credit Opportunities Trust and Emerging Markets Credit Opportunity Fund.

 

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Jason Schwartz 

Admissions

  • District of Columbia
  • New York

Education

  • New York University School of Law
    LL.M., 2013, Taxation
  • American University, Washington College of Law
    J.D., 2009, magna cum laude
  • New York University
    B.A., 2005, cum laude