Jessica Millett is a partner in Duval & Stachenfeld’s Tax Practice Group. She joined the firm in 2012 and has experience with U.S. tax planning for a wide range of domestic and cross-border transactions. She regularly advises sponsors and managers of, and institutional investors in, private investment funds including real estate, distressed debt, and hedge funds. Mrs. Millett’s practice focuses on tax-efficient structures for cross-border finance transactions, including U.S. and international securities offerings (debt and equity), domestic and cross-border joint ventures, private placements and private equity transactions. She also regularly advises on cross-border acquisitions, divestitures, stock and asset purchases, strategic alliances, and corporate reorganizations and restructurings. Mrs. Millett also has extensive experience advising financial institutions on a variety of tax and compliance issues including U.S. withholding and information reporting rules, tax treaty planning, the Foreign Account Tax Compliance Act, and employee compensation matters.
Mrs. Millett’s recent, notable transactions include advising:
a US-based private equity real estate company on a $75 million recapitalization of a Latin American investment;
a publicly traded REIT on a EUR 50 million joint venture with a European real estate investment manager;
an Italian fund of funds in numerous investments in US real estate funds;
a global energy company on a tax-efficient restructuring of $1.6 billion of internal debt; and
a consortium of investors in a $1.6 billion equity investment in a Brazilian bank and hedge fund
Mrs. Millett is Chair of the Subcommittee for Foreign Investors of the ABA Tax Section Real Estate Committee
Prior to joining the Firm, Mrs. Millett was an associate at Linklaters LLP where she practiced since 2006. Mrs. Millett received her B.A. from Johns Hopkins University in 2000, and her J.D. and LL.M. (International and Comparative Law) from Duke University School of Law in 2006, where she was a member of the Duke Journal of Comparative and International Law. Mrs. Millett is admitted to practice in New York.