Thomas R. May
Biography
Thomas May has been advising multinationals on complex US and foreign tax issues for almost 35 years. He has a broad range of experience but has focused his practice primarily on mergers and acquisitions, spin-offs, capital markets, and the tax-efficient structuring of international operations. Thomas is ranked in Chambers where his clients note that, “[Thomas] is just a superstar. He's very technically sound and immensely practical.” Thomas is also recommended in international tax by The Legal 500 and World Tax where his clients have described Thomas as “extremely talented” and “extremely responsive, insightful.”
Practice Focus
Thomas focuses on US federal income taxation with an emphasis on mergers and acquisitions and international tax planning.
Representative Legal Matters
Thomas' representative transactions include:
- FedEx Corporation (NYSE: FDX) in its USD 4.8 billion acquisition and post-acquisition integration of TNT Express NV.
- Agilent Technologies Inc.'s (NYSE: A) in the spin-off to the public of its electronic measurements business (i.e., Keysight Technologies, Inc.) to the public.
- Ecolab, Inc. (NYSE: ECL) in its USD 8.3 billion acquisition of Nalco Holding Company (NYSE: NLC).
- Owens Corning (NYSE: OC) in the carve out and sale of its glass reinforcements business to India-based Praana Group for USD 755 million.
- Gebr. Knauf KG in its USD 7 billion acquisition of USG Corporation (NYSE: USG).
- Natura SA in its USD 2 billion acquisition of Avon Products (NYSE: AVP).
- LVMH in its USD 3.2 billion acquisition of the Belmond Ltd. (NYSE: BEL).
- Marel Hf. in its EUR 3.5 billion merger with John Bean Technologies Corporation (NYSE: JBTM).
- Dai-Ichi Life Insurance Company in its USD 5.7 billion acquisition of Protective Life Insurance Company (NYSE: PL).
- FedEx Corporation (NYSE: FDX) in its successful challenge to the validity of controversial Treasury regulations in US district court.
- Fibra Next in the issuance of approximately USD 2.4 billion in total combined debt and equity offerings.
- Gruma, the world's largest tortilla and corn flour producer, in its USD 400 million international bond offering in the "International Corporate Bond of the Year" according to LatinFinance Magazine.
Professional Associations and Memberships
- New York State Bar Association
- District of Columbia Bar Association
- American Bar Association
- International Fiscal Association
Admissions
- New York~United States (2002)
- District of Columbia~United States (1990)
- U.S. Tax Court~United States (1990)
- Florida~United States (1987)
Education
- University of Florida (LL.M. Taxation) (1988)
- Stetson University (J.D.) (1986)
- University of Florida (B.A. English) (1984)
Languages
- English
- French
Previous Offices
- Paris
- Washington, DC