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Steven D. Bortnick

Steven D. Bortnick is a partner in the Tax Practice Group of Pepper Hamilton LLP, resident in the Princeton and New York offices. Mr. Bortnick focuses his practice on domestic and international tax and private equity matters.

Mr. Bortnick handles a broad range of transactions, including asset, stock, cross-border and domestic acquisitions, tax-free spinoffs, recapitalizations and reorganizations. He is experienced in, and a significant portion of his practice is devoted to, the structuring of domestic and international private equity transactions from tax and venture capital operating company standpoints. He advises business organizations on a variety of tax issues, and he has been involved in the formation of private equity and hedge funds.

Mr. Bortnick is on the advisory board of the Practical US/International Tax Strategies.

An active speaker and author, Mr. Bortnick has written materials and spoken for several major private equity tax conferences. Topics of his presentations include private equity, venture capital, cross-border investing, venture capital operating company issues, and merger and acquisition tax issues.

Mr. Bortnick’s recent speaking engagements include:

Before joining Pepper in 2007, he practiced in the New York office of Dechert LLP.

Mr. Bortnick is a member of the bars of New Jersey, New York and Pennsylvania, and he is admitted to practice before the U.S. Tax Court and the U.S. Court of Federal Claims. He is a member of the tax section of the American Bar Association, the International Fiscal Association and the Public Policy Committee of the Association for Corporate Growth.

B.S. 1985, cum laude, Rowan University (formerly Glassboro State College)
J.D. 1988, with honors, Rutgers University School of Law - Camden (Tax Honors Certificate, with distinction); Prentice Hall Award in Taxation
LL.M. 1992 New York University School of Law (Taxation)

Bar Admissions
Admitted to practice in New Jersey, New York and Pennsylvania

Steven D. Bortnick
Phone: 609.951.4117
Fax: 609.452.1147
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Princeton New York

Practice Area(s)
Funds Services

Independent Contractor Compliance Practice

Investment Funds Industry Group
Marketplace Lending

Mergers, Acquisitions and Joint Ventures
Private Equity

Sustainability, CleanTech and Climate Change Team

Venture Capital


Anti-Inversion Legislation May Impact Non-Inverted Private Equity Deals

Foreign Tax-Exempt Organizations Exempt from Withholding Tax

Proposed Carried Interest Legislation Takes a Different Approach

Choosing the Right Counsel for a Cross-Border Fund Formation

First Circuit Holds Private Equity Fund May Be Liable for Portfolio Company’s Pension Liability

Integrating Foreign Currency Hedges with Respect to Stock Purchase and Sale Agreements

Proposed Regulations Ease Sovereign Wealth Fund Investment into Private Equity Funds

Carried Interest Fairness Act of 2012 Retains Capital Gain on Enterprise Value

Financial Institutions and Investment Funds Should Prepare Now for FATCA

Cut Unjustified Tax Loopholes Act Would Favor Foreign Fund Managers Over U.S. Managers

Tax Diligence, Representations, Covenants and Indemnifications in Business Acquisitions

Frontline: Trouble Zones in Tax Planning

Tax Diligence and Tax-Related Provisions in Acquisition Agreements

FATCA: Its Impact on the Private Equity Industry

Top 10 Lessons Learned from the Vodafone, Aditya Birla and Other Tax Cases in India

Tax Due Diligence in Acquisitions

International Tax Issues: A Discussion of FATCA and Selected Changes in the Tax Laws of South Korea, Australia, China and India

Basics of Private Equity Regulations and Reporting – Tax Matters

FATCA/Extenders Bill Would Increase Reporting, Withholding and Penalties

Stop Tax Haven Abuse Act Would Chill Investment in U.S. Funds

Levin Levies Another Attack on Carried Interests

Structuring International Private Equity Investments in the People's Republic of China

Stimulus Package: Buy Back Debt Today, Pay Tax Later

Tax in the Middle Kingdom

What to Expect When You’re Buying Back Debt

Legal Considerations When Buying Debt

IRS Replaces Intermediary Transaction Tax Shelter Notice

New York Making a Play to Tax Carried Interests

IRS Changes Stance on Imposing Penalties Automatically on Fund Managers for Late Filing of Foreign Corporate Information Returns: New Policy Goes into Effect January 1, 2009

IRS Rolls Out Automatic Penalty Assessment Program for Late Filing of Foreign Corporate Information Returns

Phantom Menace

Deferred Compensation Provisions to Help Fund Bailout

IRS Releases Certain Debt Instruments from AHYDO Grip

Beware the Inadvertent Tax Shelter

House Takes Another Swing at Deferred Compensation

Carried Interest Legislation: Cross-Border Consequences

Proposal Targets Offshore Deferred Compensation and Carried Interests

Does H.R. 3501 Signal the End of UBTI Blockers?

'Carried Interests, Part 1' Hearing

House Democrats Introduce Bill to Tax Carry at 35 Percent

Senate Bill Calls for Tax on Publicly Traded Carry Partnerships

Strategies and Hybrid Instruments: A Practitioner's Perspective


Lessons Learned from Vodafone and Recent Tax Cases in India and How They Affect the Corporate and Tax Structuring of India-U.S. Cross Border M&A Transactions and Investments

What's Really Going On with Fees?

Investment Management Update: The Latest News and Developments on Funds, Regulations and Investing Trends for March

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