Micah Bloomfield concentrates in taxation of financial products, with particular emphasis on with particular emphasis on asset-backed securities transactions, including life and structured settlement transactions. He has considerable experience with bankruptcy tax issues and domestic and cross-border leasing agreements.

Mr. Bloomfield also has advised dealers and other participants in numerous swap and other derivatives transactions. In connection with cross-border swap transactions, he drafted model tax modules which can be used for negotiating ISDA tax representations and related tax forms. He is an active member of ISDA’s tax committee. Recent projects include:

Working in conjunction with an industry group task force on a project sponsored by the Alliance of American Insurers regarding the domestication of issuers of catastrophe bonds;

Co-authoring a revision of Real Estate Investment Trusts (Securities Law Series);

Commenting on the proposed contingent notional principal contract regulations.

Memberships

Committee on Financial Instruments, New York State Bar Association

Financial Transactions Committee, American Bar Association

Activities

Co-author: Improving After-Tax Income for U.S. Investors in CDO Equity, Journal of Structured Finance, Summer 2005; Co-author, "SEC Final Auditor Independence Rules Fall Short on Tax Services," BNA Daily Tax Report, March 10, 2003; Co-author, "Hard Work Produces 2002 ISDA Master Agreement: New Tax Provisions Reflected," Derivatives Report, March 2003; Co-author, Business Workouts Manual (2d edition, 2002, West); Co-author, Real Estate Investment Trusts (Securities Law Series 2002, West);

Admitted to Practice

Massachusetts, 1978

New York, 1979

U.S. Tax Court, 1981

Education

LL.M., New York University School of Law, 1985; Tax

J.D., cum laude, Harvard Law School, 1978

A.B., cum laude, Harvard University, 1975