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:
- Pepper Hamilton LLP Second Annual New Manager Forum (Private Funds - Private Equity, Hedge Funds and Others), New York, NY (March 10, 2015)
- “Hedge Fund Trends in 2015 & Regulatory Manifestations of These Trends,” Financial Executives Alliance Roundtable Luncheon, New York, NY (February 3, 2015)
- “Personal Goodwill – Tax Issues and Opportunities,” Princeton Chapter of the American Society of Appraisers (January 20, 2015)
- “Use of Treaties for Increased Tax Efficiency,” 5th Annual Private Investment Funds Tax Master Class, New York, NY (May 21-22, 2014)
- “Making the Most of a Bad Situation: Buying or Selling Troubled or Loss Companies,” Tax Executives Institute Presentation, Dallas, Texas (June 14, 2012)
- “FATCA Update for Funds,” Private Equity Tax Presentation, SJ Berwin, London, England (March 23, 2012)
- “Tax Diligence, Representations, Covenants and Indemnifications in Business Acquisitions,” Lorman Education Services Teleconference (February 29, 2012)
- “Basics of Private Equity Taxation,” The Wharton Private Equity and Venture Capital Club (January 17, 2012)
- “FATCA: Its Impact on the Private Equity Industry,” Private Equity Tax Presentation, SJ Berwin, London, England (December 6, 2011)
- “Taxation Issues Related to Debt Restructuring, Modifications, and Bankruptcies,” Lorman Education Services (November 21, 2011)
- Tax Due Diligence in Acquisitions," Lorman Education Services, (August 24, 2011)
- “Private Equity Investments Through Partnerships & LLCs,” London Business School, London, England (May 26, 2011)
- “Tax Considerations Relating to Transfers of Partnership Interests: The Secondary Market and Publicly Traded Partnership Rules,” Financial Research Associates Tax Practices for Private Equity Funds, New York, NY (May 11, 2011)
- “International Tax Issues - A Discussion of FATCA and Selected Changes in the Tax Laws of South Korea, Australia, China and India,” Private Equity International Private Fund Compliance Forum 2011, New York, NY (May 3, 2011)
- "International Update: Cross Border Issues and Trends,” Institute for International Research’s 9th Annual Private Equity Tax & Compliance Practices 2010, Boston, MA (June 24, 2010)
- "Basics of Private Equity Regulations & Reporting,” Institute for International Research’s 9th Annual Private Equity Tax & Compliance Practices 2010, Boston, MA (June 23, 2010)
- "Efficient Private Equity Options: LP Secondary Market Sales/Transfers and Public Market Strategies,” Financial Research Associates 11th Annual Tax Practices for Private Equity Funds, New York, NY (May 18, 2010)
- "Provisions in the Tax Extenders Act that would Impact Private Equity Firms,” Client Presentation (May, 2010)
- “Tax Development in Partner Compensation,” Alternative Investment Financial Executive Association, New York, NY (February 24, 2010).
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)
Admitted to practice in New Jersey, New York and Pennsylvania