James H. Brown

Credentials Education JD, Harvard Law School BA, University of Texas at Austin Admissions New York, 2004 Massachusetts, 1992 Publications Quoted, Buyback Tax Could Hit SPACS With Higher Costs, Law360 (October 12, 2022) Featured, Law360s 2021 Tax Authority Federal Advisory Board, Law360 (April 19, 2021) Quoted, New Regs Pave Way for Private Equity in Opportunity Zones, Fund Fire (May 1, 2019) Quoted, The ETF Tax Dodge Is Wall Streets Dirty Little Secret, Bloomberg (March 29, 2019) Quoted, IRS intensifies enforcement efforts against cryptocurrencies, International Financial Law Review (August 28, 2018) Quoted, Ropes & Gray Survey and Forum Consider Credit Fund Structures, Leverage, Conflicts of Interest and Challenging Environment (Part One of Two), The Hedge Fund Law Report (July 19, 2018) Co-author, Virtual Currencies and the Commodity Trading Safe Harbor, Tax Notes (June 18, 2018) Quoted, IRS Cops Are Scouring Crypto Accounts to Build Tax Evasion Cases, Bloomberg (February 8, 2018) Quoted, Black Rock, Franklin Set for Major Boost Under Trump Tax Plan, Fund Fire (October 6, 2017) Quoted, James Brown Rejoins Ropes & Gray in New York, The Hedge Fund Law Report (January 26, 2017) Co-author, Hedge Funds: Structure, Taxation and Regulation Bloomberg BNA (Securities Practice Portfolio Series No. 327) Author, Imposing Accrual Accounting on Large Professional Partnerships, Tax Notes Federal (July 8, 2014) Author, Equity-Based Compensation and Its Mischaracterization, Tax Notes (November 5, 2012) Co-author, The Taxation of Regulated Investment Companies and Their Shareholders, Warren, Gorham and Lamont (1999) Presentations Panelist, Business Development Company (BDC) Structuring and Trends, ABA May 2019 Tax Meeting (May 10, 2019) Panelist, Currency in the Digital Age: Cryptocurrency, ICOs and the Future of Commerce, Section of Taxation ABA Midyear Meeting (February 8-10, 2018) Panelist, Partnership Hot Topics, ABA May 2016 Tax Meeting (May 2016) Panelist, Fund Structuring/Tax Issues, International Bar Association, London (March 2015) Panelist, Partnership Allocations, New York State Bar Association (Summer 2013) Awards The M&A Advisor M&A Deal of the Year (Between $1— $5 Billion) for advising The Vistria Group in its acquisition of PANTHERxRare (2023) ITR World Tax Notable Practitioner (2024) Best Lawyers in America (2022-2025) Chambers USA: Americas Leading Lawyers for Business (2020-2024) Legal 500 (2018-2019, 2021-2024) New York Super Lawyers (2007, 2009-2018) Memberships & Affiliations Member, Tax Authority Federal Editorial Advisory Board, Law360 (2020-2021) Member, Executive Committee of Tax Section of the New York State Bar Association (2007-present) Member, American College of Tax Counsel Member, Tax Forum of New York City Member, Tax Club of New York City Member, Tax Advisory Committee of the Investment Company Institute Expand all +