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 partner in the Tax Group. Jason represents banks, funds, investment managers, insurers and other parties in connection with tax issues relating to CLOs, catastrophe bonds, ABS transactions 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 acquisitions. He also advises lenders, borrowers (including securitization vehicles) and fund managers in connection with asset acquisitions, workouts, foreclosures and restructurings, as well as in the formation of vehicles to hold new and/or seasoned loans and securities.

Jason has extensive experience structuring broadly syndicated, middle market and commercial real estate CLOs using both cash-flow and static-pool structures, as well as securitizations and other financings of mortgage loans, student loans, trade receivables, capital call rights, equipment lease receivables and venture debt.  He also advises banks and investment managers in their negotiations of credit agreements, repos and securities loans.

In 2017, the Legal 500 U.S. recognized Jason and other members of Cadwalader’s Tax Group as “Tier 1” in financial products taxation for their work on securitizations, debt issuances, mortgage finance, and CLOs.  The publication also recognized Jason as a Next Generation Lawyer, and noted his representation of Oak Hill Advisors in connection with repo financings and the securitization of portfolios of non-performing residential mortgage loans. 

Banks that Jason has advised include Bank of America Merrill Lynch, Barclays Bank Plc, BNP Paribas, Citibank, Credit Suisse, Deutsche Bank, Goldman Sachs, JPMorgan, Morgan Stanley, Société Générale, UBS and Wells Fargo. Investment managers that Jason has advised include AllianceBernstein, AXA Investment Managers, Bain Capital, BlackRock, CVC, CQS, GoldenTree Asset Management, HPS Investment Partners, Invesco, Magnetar Capital, Oak Hill Advisors and Z Capital.

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, including the Tax Section of the New York State Bar Association, to whose tax reports he regularly contributes. 

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 is an active participant in Big Brothers Big Sisters of the National Capital Area.  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:

  • 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

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