Droller, Lester W.

Current Employment Position(s)

Partner

Lawyer Overview

Les Droller's practice involves general tax planning for domestic and international businesses, including merger and acquisition planning, spin-off planning, cross-border finance, and the development of tax-efficient domestic and cross-border business structures. He has been the principal tax advisor for corporate debtors involved in multinational bankruptcy proceedings and has represented a wide range of taxpayers in administrative proceedings before the IRS, including audit controversies and ruling requests. He oversees the Firm's Washington Office Tax Practice.

Les has advised SAP on acquisitions, T-Mobile USA on acquisitions and general tax planning, Micron Technology on international joint ventures, Bank of America on cross-border financings, and Pfizer on a wide variety of domestic and international matters. Other representative clients include Morgan Stanley Real Estate Funds, SunPower Corporation, and Triliogy International Partners.

Areas of Practice

• Tax
• Bankruptcy Taxation
• International/Cross-Border Planning & Transactions
• Mergers & Acquisitions/Tax
• Structured Finance/Tax
• Tax Audits & Controversies

Representative Cases

• ABM Industries to acquire OneSource Services
• ACI acquires Visual WEB Solutions
• Applied Micro Circuits sells its 3ware storage adapter solutions business to LSI , (2009)
• Atlas Energy merges with Atlas America
• Bay Harbour Management acquires Aladdin Gaming for $510 million
• Dennis Publishing completes sale to Quadrangle Capital
• EDS sells business unit of A.T. Kearney
• Francisco Partners acquires GE Global eXchange Services for $800 million
• International Steel Group merges with Ispat International
• J.M. Smucker acquires International Multifoods Corp. , (2009)
• Laidlaw and five affiliates file for chapter 11
• Loewen Group International and 870 affiliated entities file for chapter 11 , (2009)
• McCaw Cellular Communications merges with AT&T , (2009)
• MeziMedia acquired by ValueClick for $352 million
• Micron Technology forms IM Flash Singapore, a joint venture with Intel Corporation in Singapore , (2009)
• Micron Technology forms MeiYa Technology Corporation, a joint venture with Nanya Technology Corporation , (2009)
• Morgan Stanley International Real Estate Funds acquires Canary Wharf Group , (2009)
• Neoware acquired by Hewlett-Packard
• Pfizer sells consumer healthcare business to Johnson & Johnson for $16.6 billion , (2009)
• Quigo Technologies is acquired by AOL
• R.J. Reynolds Tobacco combines with BAT's Brown & Williamson to form Reynolds American , (2009)
• SAP AG acquires Clear Standards
• SAP AG acquires Virsa Systems
• SolutionSet acquired by Haggin Marketing , (2009)
• SunPower acquires PowerLight for $332 million
• SunPower acquires SunRay Renewable Energy for $277 million , (2010)
• SunPower completes concurrent public offerings of equity and convertible debt , (2009)
• SunPower completes public offering of $225 million of Senior Convertible Debentures , (2009)
• SunPower completes public offering of Class B Common Stock , (2009)
• SunPower issues $135 million of Class A Common Stock in public offering
• SunPower issues $200 million of Senior Convertible Debentures in public offering
• SupportSoft sells its enterprise business to Consona
• Teledesic involved in satellite venture , (2009)
• Teleglobe is reorganized under chapter 11 , (2009)
• Teleglobe sells core voice and data business to Cerberus Capital Management and TenX Capital Partners
• Transaction Systems Architects acquires P&H Solutions for $150 million
• Virage Logic acquires advanced CMOS intellectual property rights and certain engineering talent and equipment of NXP Semiconductors.
• VoiceStream Wireless acquires Omnipoint Corporation , (2009)
• VoiceStream Wireless merges with Aerial Communications , (2009)
• VoiceStream Wireless merges with Deutsche Telekom , (2009)
• Western Wireless involved in $10 billion tax-free spinoff , (2009)
• Western Wireless merges with Alltel Corporation , (2009)
• Xcel Energy purchases all outstanding public shares of NRG Energy

West Practice Categories

Bankruptcy Law, Corporate Taxation, Estate & Gift Taxation, Excise Taxes, Income Taxation, International Law, International Taxation, International Taxation, International Transactions, Mergers, Acquisitions & Divestitures, Payroll Taxes, Property (Ad Valorem) Taxes, Sales & Use Taxes, Taxation Law

Bar Admissions

• District of Columbia

Education

• George Washington University
• New York University
• Northwestern University

Published Works

• Group Taxation in Belgium, France, Germany, Italy, Spain, the United Kingdom, and the United States, 2002

Address

51 Louisiana Avenue, N.W.
Washington, DC 20001-2113

Phones

1.202.879.3812 (Business Phone)

Faxes

1.202.626.1700 (Business Fax)

Emails

Contact Us (Business Email)

Websites

http://www.jonesday.com