Christine Sloan

Christine Agnew Sloan

Partner
Baker & McKenzie LLP

Biography

Christine Agnew Sloan has more than 20 years of experience advising clients on domestic and international tax matters. Her experience includes advising clients on a broad spectrum of domestic and international tax issues facing companies engaged in complex mergers, acquisitions, dispositions and reorganizations, including post-acquisition and pre-disposition restructurings. In addition, she routinely advises on supply chain, repatriation and foreign tax credit planning.

Ms. Sloan also assists clients in securing IRS private letter rulings, IRS pre-filing agreements and IRS closing agreements.

Ms. Sloan is a fellow of the American College of Tax Counsel. She is the former chair of the Firm's North American Tax Planning and Transactions Practice Group. She is the co-chair of the Firm's 385 Task Force and an active member of the Firm's Tax Reform Task Force. Ms. Sloan co-authors the leading treatise titled Federal Income Taxation of Corporations Filing Consolidated Returns.

Representative Legal Matters

Ms. Sloan has acted as U.S. tax counsel in connection with:

  • A USD 62 billion merger between two entertainment and media conglomerates.
  • A USD 900 million joint venture between two publicly traded companies, involving pre and post-acquisition restructuring transactions in twenty jurisdictions.
  • A USD 740 million sale of a joint venture between two publicly traded retailers.
  • A USD 5.25 billion joint venture with a Brazilian aerospace and defence company (work recognized as Deal of the Year by International Tax Review).
  • A USD 3.25 billion acquisition of the world's leading provider of aerospace parts and services.
  • A USD 1.05 billion acquisition of a chemical company's global assets by a publicly traded company.
  • A USD 1.25 billion acquisition of a private label credit card by a publicly traded company.
  • The acquisition of several Brazilian food and beverage companies by a US private equity fund.
  • A USD 2.45 billion disposition of an energy company's pipeline business.
  • The acquisition of assets from a bankrupt airline's estate.
  • The disposition of substantially all of the assets of a high-end retailer in Chapter 11.
  • A private placement of warrants by a clean energy company.
  • A 144A high yield notes offering and registered exchange offering by an information technology government contractor.
  • The restructuring of debt investments for a privately held foreign corporation.
  • Section 382 ownership change analysis for domestic and foreign publicly traded companies.
  • The securing of IRS pre-filing agreements for worthless stock deductions.

Professional Associations and Memberships

Ms. Sloan currently serves, or has previously served, in the following positions:

  • American College of Tax Counsel (College is composed of Fellows chosen by their peers in recognition of their outstanding reputations and contributions in the field of tax law)
  • John S. Nolan Fellow (Fellowship awarded to top five young tax lawyers in ABA Tax Section)
  • ABA Tax Section Nominating, Corporations, Partnerships and LLC, Committee Member
  • ABA Tax Section Former Council Director  ABA Tax Section Hurricane Katrina Task Force, Member
  • ABA Tax Section Officer, Former Secretary and Former Assistant Secretary
  • ABA Tax Section Young Lawyers Forum, Former Chair and Former Vice Chair
  • ABA Commission on Women in the Profession, Former ABA Tax Section Representative
  • Tannenwald Foundation, Former Board Member

Admissions

  • District of Columbia~United States (2023)
  • Texas~United States (1999)
  • New York~United States (1998)

Education

  • University of Miami School of Law (J.D., cum laude) (1997)
  • State University of New York, Buffalo (B.A., magna cum laude) (1994)

Languages

  • English

Speaking Engagements

Ms. Sloan regularly speaks at national conferences and client seminars on current corporate and partnership tax issues. Below are a few of her most recent and upcoming speaking engagements.

Current Trends in Mergers, Acquisitions and Divestitures; Tax Leaders Workshop, Colorado Springs, CO (September 2019)

Let's Make a Deal; TEI Global Tax Symposium, Houston, TX (December 2018)

Proposed Section 385 Regulations; Tax Leaders Workshop, Colorado Springs, CO (September 2016)

Intersection of Tax and Corporate Governance; Doing Business Globally Forum, Minneapolis, MN (November 2016)

Drafting Tax Provisions in Acquisition Agreements; Tax Planning and Transactions; Dallas, TX (November 2015)