The Inaugural Lawdragon 500 Leading Global Tax Lawyers

Loren Ponds of Skadden, Sharon Katz-Pearlman of Greenberg Traurig and Michael Kosnitzky of Pillsbury are among this year's honorees.

We’re delighted to introduce The 2025 Lawdragon 500 Leading Global Tax Lawyers.

They are the titans of tax disputes, the empresses of exemption, the pashas of private wealth.

This is the inaugural edition of this guide, which recognizes outstanding leaders who specialize in the tax aspects of M&A and other complex transactions; handle disputes and litigation, including criminal matters, arising from tax; and the increasing ranks of specialists in family offices and private wealth, who work wonders for those whose wealth surpasses many corporations or countries.

Loren C. Ponds is one of a score of Skadden stars recognized here. She joined the powerhouse practice’s Washington, D.C., office in February, bringing significant expertise in transfer pricing, international tax and policy. She built her expertise through years at EY in Düsseldorf and D.C., and then as Majority Tax Counsel to the U.S. House of Representatives Committee on Ways and Means.

Greenberg Traurig partner Sharon Katz-Pearlman also developed extraordinary expertise through decades at one of the Big Four, KPMG, as well as seven years as a trial lawyer with the IRS. Based in New York, she represents large corporations, partnerships and others before the IRS from pre-exam phase through appeals and, when necessary, litigation.

Michael Kosnitzky of Pillsbury is one of the world’s best-known private wealth consiglieres. He brings a holistic approach to the world of billionaires, whether individuals, families or privately held businesses. Whether structuring the purchase of art, yachts or airplanes; preserving wealth through estate planning; launching family offices; or advising video game creators and legendary hoteliers, Kosnitzky has done it all.

They are among the lawyers who inspired this guide to the lawyers who preserve the balance between tax responsibilities and fiscal soundness on a global scale. We appreciate the terrific submissions that form the heart of this guide and informed our selection. As always, we combine nominations, independent research and decades of discussions with lawyers and clients in search of great lawyers.

First	Last	Organization	Location	Practice
George	Abney	Alston & Bird	Atlanta	Tax, Controversy, Litigation, Criminal
Fred J.	Adam	WilmerHale	Palo Alto, Calif.	Tax, Transactional, Funds
Michele J.	Alexander	Barnes Thornburg	New York	Transactional Tax, Private Equity, Hedge Funds
Trevor R.	Allen	Skadden	New York	M&A, Tax Transactional
Nasser	Alrubayyi	Quinn Emanuel	Riyadh, Saudi Arabia	Tax, Disputes, Litigation
James	Anderson	Skadden	London	Tax, Private Equity, International
Lauren	Angelilli	Cravath	New York	M&A, Transactional Tax & Structuring
Adam	Arikat	Simpson Thacher	Houston	M&A, Tax Transactional, Private Equity
Eduardo R.	Arista	Holland & Knight	Miami and Washington, D.C.	Private Wealth, Tax
Layla J.	Asali	Miller & Chevalier	Washington, D.C.	Tax, Cross Border, Transactions
Jenny A.	Austin	Mayer Brown	Chicago	Tax, Controversy, Litigation
Michael H.	Barker	McGuire Woods	Richmond, Va.	High Net Worth, Tax, Estate Planning
Leslie J.	Barnett	Gunster	Tampa, Fla.	Tax, Private Wealth, Family Office
Holly M.	Bastian	ArentFox	Washington, D.C.	Private Clients, Tax, Estates
Catherine A.	Battin	McDermott	Chicago	Tax, Controversy, Litigation
Jason S.	Bazar	Mayer Brown	New York	Tax, Transactional, Planning
Noah	Beck	Weil Gotshal & Manges	New York	Tax, Growth Equity, Private Capital
Joshua	Becker	Pillsbury Winthrop	New York	Tax, M&A, Family Office, Real Estate
Meredeth A.	Beers	Holland & Knight	Boston	Private Wealth, Tax
Craig D.	Bell	McGuire Woods	Richmond, Va.	Tax Litigation
Megan E.	Bell	Morgan Lewis	New York	Tax, Tax-Exempt Organizations
Jennifer	Benda	Holland & Hart	Denver	Tax, Controversy, Litigation
Jeffry A.	Bernstein	Coblentz Patch	San Francisco	Tax, Planning, Controversy, Litigation
Brent	Berselli	Holland & Knight	Portland, Ore.	Private Wealth, Tax
Sandy	Bhogal	Gibson Dunn	London	Tax, Funds, M&A, Disputes
John A.	Biek	Neal Gerber	Chicago	Tax, Transactional, Controversy
Jared H.	Binstock	Skadden	Washington, D.C.	M&A, Tax, Transactions, Insurance
Adam	Blakemore	Cadwalader	London	Tax, Transactional, Finance
David C.	Blum	Akerman	Chicago	Tax, Transactional, Litigation
Peter	Blumeyer	Holland & Knight	Jacksonville, Fla.	Private Wealth, Estate Planning, Tax
Devon	Bodoh	Weil Gotshal & Manges	Miami and Washington, D.C.	M&A, Tax Transactional
Ira G.	Bogner	Proskauer	New York	Tax, Executive Compensation
Olga	Bogush	ArentFox	New York	Transactional Tax
Mitchell A.	Bottey	Holland & Knight	Miami	Private Wealth, Tax, Estate Planning
Nicole	Bouchard	Brown Rudnick	New York	Tax Transactions, Restructuring
Christopher P.	Bowers	Skadden	Washington, D.C.	International Tax, Controversy, Litigation, Private Client
Christopher W.	Boyett	McGuire Woods	Miami	Private Wealth, Tax, Succession Planning
Megan L.	Brackney	Kostelanetz	New York	Tax, Controversy, Litigation
Andrew H.	Braiterman	Hughes Hubbard	New York	Tax, Transactional
Jennifer	Breen	Morgan Lewis	Washington, D.C.	Tax, Controversy, Litigation
Stephen M.	Breitstone	Meltzer Lippe	New York	Private Wealth, Tax, Estates
Cindy	Brittain	Holland & Knight	Los Angeles and Newport Beach, Calif.	Private Wealth, Tax, Family Offices
Ellen Seiler	Brody	Roberts & Holland	New York	Tax, Controversy, Litigation
Elana S.	Bronson	Cleary Gottlieb	New York	Family Offices, International Estate, Gift & Tax
Jon P.	Brose	Cadwalader	New York	Tax, Structured Finance
Sandra R.	Brown	Hochman Salkin	Los Angeles	Tax, Controversy, Litigation, Criminal
James R.	Brown	Ropes & Gray	New York	Tax, Transactional, Funds
Michael J.	Bruno	McDermott	Miami	Tax, Planning, Transactions
Laura	Buckley	Buckley Tax Law	San Diego, Calif.	Tax, Controversy, Planning, High Net Worth
John	Bunge	Holland & Knight	Nashville	Tax, Private Wealth
Nora E.	Burke	Pillsbury Winthrop	New York	M&A, Tax Transactional
David	Burton	Norton Rose Fulbright	New York	Tax, Project Finance, Energy
Stephen	Butler	Kirkland	Austin and Houston	Tax, Transactional, Private Equity, Real Estate
Chadwick I.	Buttell	Patzik Frank	Chicago	Tax, Transactional
Michael J.	Caballero	Covington	Washington, D.C.	Tax, Transactional, Controversy
Richard C.	Call	McDermott	Boston and New York	Tax, Transactional, Litigation
Larry A.	Campagna	Chamberlain Hrdlicka	Houston	Tax Litigation
Benjamin S.	Candland	McGuire Woods	Richmond, Va.	Private Wealth, Estate Planning, Tax
Jonathan E.	Cantor	Simpson Thacher	New York	Tax, Capital Markets
Beatrice	Caplan	Kirkland	New York	Tax, Private Wealth, Estates
A. William	Caporizzo	WilmerHale	Boston	M&A, Tax Transactional
Michael J.	Cardella	Skadden	Washington, D.C.	M&A, Tax, Private Clients
Nathaniel	Carden	Skadden	Chicago	Tax, Controversy, Litigation, Transfer Pricing
Andrew	Carlon	Cadwalader	New York	Tax, Transactional, M&A
Jorge E.	Castro	Miller & Chevalier	Washington, D.C.	Tax Policy, Regulatory, Compliance
William G.	Cavanagh	Norton Rose Fulbright	New York	M&A, Tax Transactional
Todd	Chelius	Norton Rose Fulbright	Houston	M&A, Tax Transactional
Richard	Chirls	Orrick	New York	Tax, Public Finance
Jisun	Choi	Skadden	London	M&A, Tax, Restructuring
Jacqueline B.	Clinton	Simpson Thacher	New York	Tax, Transactional, Funds
James C.	Cofer	Seward & Kissel	New York	Tax, Private Funds
Adam M.	Cohen	Holland & Hart	Denver	Tax, Transactional, Funds
David C.	Cole	Kirkland	Houston	Tax, Controversy, Litigation
Tyree C.	Collier	Holland & Knight	Dallas	Tax, Private Wealth, Estate Planning
David E.	Colmenero	Meadows Collier	Dallas	Tax Controversy, Litigation
Andrew R.	Comiter	Comiter Singer	Palm Beach, Fla.	Tax, High Net Worth, Estates
Peter J.	Connors	Norris & McLaughlin	New York	Tax, Transactional, Cross Border, Controversy
Michael J.	Conroy	Kirkland	Chicago	M&A, Tax Transactional
Sabrina N.	Conyers	McGuire Woods	Charlotte, N.C.	Complex Transactional Tax Matters
Anne-Sophie	Coustel	Cleary Gottlieb	Paris	International Tax, Reorganization, M&A
Alistair J.	Craig	Baker & McKenzie	London	Tax, Planning, Transactions
Ron	Creamer	Cravath	New York	Tax, Cross-Border Transactions, M&A
Daniel F.	Cullen	Baker & McKenzie	Chicago	Tax, Private Capital, REITs
Christopher Alan	Cunningham	Elliott Thomason	Dallas	Tax, M&A, Real Estate
William A.	Curran	Davis Polk	New York	M&A, Tax Transactional
Katherine E.	David	Steptoe & Johnson	San Antonio, Texas	Tax, Tax-Exempt Organizations
Andrew T.	Davis	Cravath	New York	M&A, Transactional Tax
Lora G.	Davis	Davis Stephenson	Dallas	High Net Worth, Tax, Trust & Estates
Evan J.	Davis	Hochman Salkin	Los Angeles	Tax, Controversy, Litigation, Criminal
Mario A.	de Castro	Whiteford	West Palm Beach, Fla.	Tax, Planning, Private Wealth
Barbara	De Marigny	Baker Botts	Houston	Tax Transactional, Energy
Edward C. 'Ed'	Denny	Winston	London	Tax, Transactions, Finance
Michael J.	Desmond	Miller & Chevalier	Washington, D.C.	Tax Policy, Controversy, Litigation
Julie A.	Divola	Pillsbury Winthrop	San Francisco	M&A, Tax Transactional
Steve	Dixon	DLA Piper	Washington, D.C.	Tax, Controversy, Litigation
Nikki E.	Dobay	Greenberg Traurig	Sacramento, Calif.	Tax, Planning, Controversy
Matt	Donnelly	Gibson Dunn	Washington, D.C.	M&A, Tax Transactional, Cross Border
Alfonso J.	Dulcey	Weil Gotshal & Manges	Miami	Tax, Liability Management, Finance
Mark	Dundon	Kirkland	Houston	Tax, Transactional
Tijana J.	Dvornic	Wachtell	New York	M&A, Transactional Tax
Maria	Eberle	Baker & McKenzie	New York	Tax, State & Local, Disputes
Niles A.	Elber	Caplin & Drysdale	New York and Washington, D.C.	Tax, Disputes, Litigation, Criminal
Nicole M.	Elliott	Holland & Knight	Washington, D.C.	Tax Policy, Regulation, Controversy
Joy R.	Ellis	Norton Rose Fulbright	Dallas	Tax, Complex Tax-Exempt Financing
Pamela Lawrence	Endreny	Gibson Dunn	New York	M&A, Tax Transactional
Seth J.	Entin	Greenberg Traurig	Miami	Tax, High Net Worth, Family Office
Diana L.	Erbsen	DLA Piper	New York	Tax, Controversy, Private Client
Jason R.	Factor	Cleary Gottlieb	New York	Tax, Private Equity, Hedge Funds, Exec Comp
Christopher K.	Fargo	Cravath	New York	M&A, Transactional Tax, Reorganizations
David	Farhat	Skadden	Washington, D.C.	International Tax, Planning, Dispute Resolution
Lucy W.	Farr	Davis Polk	New York	Tax, Corporate Finance, Derivatives
Greg	Featherman	Weil Gotshal & Manges	New York	Tax, Liability Management, Finance
Meyer H.	Fedida	Cleary Gottlieb	New York	M&A, Transactional Tax
C. Timothy	Fenn	Latham	Houston	Tax, Transactional, Energy
G. Michelle	Ferreira	Greenberg Traurig	San Francisco/Silicon Valley	Tax, Controversy, Litigation, Private Wealth
Liesl	Fichardt	Quinn Emanuel	London	Tax, Finance, Investigations, Disputes
Craig B.	Fields	Blank Rome	New York	Tax Controversy, Planning
Richard M.	Fijolek	Haynes Boone	Dallas	Tax Transactional, Fund Formation, Private Client
Scott E.	Fink	Greenberg Traurig	New York	Tax, Controversy, Litigation
Miriam L.	Fisher	Latham	Washington, D.C.	Tax, Controversy, Litigation
Michael P.	Flamenbaum	Norton Rose Fulbright	New York	M&A, Tax Transactional
Aaron Bradley	Flinn	Holland & Knight	Nashville	Tax, Private Wealth, Estate Planning
David W.	Foster	Kirkland	Washington, D.C.	Tax, Disputes, Transactions
Dominic	Foulkes	Davis Polk	London	Tax, M&A, Finance, Capital Markets
Martha J. Nahill	Fram	Goulston	Boston	Tax, Nonprofit, Private Client
Robert	Frastai	Weil Gotshal & Manges	New York	Tax, Private Funds, Secondary Transactions
Scott H.	Frewing	Baker & McKenzie	Palo Alto, Calif.	Tax, Controversy, Litigation
Johannes	Frey	Skadden	Frankfurt and Munich	International Tax, Planning, Controversy
Jeffrey A.	Friedman	Eversheds Sutherland	Washington, D.C.	Tax, Planning, Policy, Litigation
Benjamin J.	Fryer	Gibson Dunn	London	Tax, Transactional
Peter A.	Furci	Debevoise	New York	M&A, Tax Transactional
Nazmiye Anna	Gökçebay	Skadden	New York	M&A, Tax Transactional, Cross Border
James R.	Gadwood	Miller & Chevalier	Washington, D.C.	Tax, Transactional, Controversy, Litigation
David C.	Gair	Troutman Pepper Locke	Dallas	Tax Controversy, Litigation, High Net Worth
Melinda Han	Gammello	Skadden	Washington, D.C.	Tax, Planning, Controversy
Logan Evan	Gans	Holland & Knight	Miami	Private Wealth, Tax
Abbey Benjamin	Garber	Holland & Knight	Dallas	Tax, Controversy, Litigation
Jon P.	Gaston	Holland & Knight	Nashville	Tax, Transactions, Nonprofits, Exemption
Mitchell M.	Gaswirth	Proskauer	Los Angeles	Tax, Family Office, Estates
Marcy G.	Geller	Simpson Thacher	New York	Tax, Transactional, Funds, M&A
Marc J.	Gerson	Miller & Chevalier	Washington, D.C.	Tax, Policy
Stephen F.	Gertzman	Miller & Chevalier	Washington, D.C.	Tax Accounting
Mohsen	Ghazi	McDermott	Chicago	Tax, High Net Worth, Family Office
Nickolas	Gianou	Skadden	Chicago	Tax, Transactional, M&A, REIT
Eugene J.	Gibilaro	Blank Rome	New York	Tax Controversy, Transactions
Nathan W.	Giesselman	Skadden	Palo Alto, Calif.	M&A, Tax Transactional, Cross Border
Jeffrey M.	Glassman	Meadows Collier	Dallas	Tax, Controversy, Litigation, Estates
Peter A.	Glicklich	Davies	New York	Tax, Transactional
Habeeb "Hobbs"	Gnaim	Chamberlain Hrdlicka	Houston	Tax Planning, Transactions
Donald E.	Goff Jr.	Winston	Chicago	Tax, Transactional
Ethan R.	Goldman	Davis Polk	New York	M&A, Tax Transactional
Joseph A.	Goldman	Jones Day	Washington, D.C.	Tax, Transactional, Cross Border
Stuart J.	Goldring	Weil Gotshal & Manges	New York	Tax, Liability Management, Finance
Richard M.	Goldstein	Bilzin Sumberg	Miami	Tax, High Net Worth, Estates
Jonathan	Goldstein	Simpson Thacher	New York	M&A, Tax Transactional
Armando	Gomez	Skadden	Washington, D.C.	Tax, Controversy, Transactional, Planning
Corey M.	Goodman	Davis Polk	New York	M&A, Tax Transactional
Jonathan E.	Gopman	Nelson Mullins	Naples, Fla.	High Net Worth, Tax
Brad	Gould	Comiter Singer	Palm Beach, Fla.	Tax, Planning, Estates
Derek S.	Green	Baker Botts	Houston	Tax, Transactional, Energy
Kathleen 'Kat' Saunders	Gregor	Skadden	Boston	Tax, Dispute Resolution, Litigation
Brian S.	Grieve	Paul Weiss	New York	M&A, Tax Transactional, Restructuring
Cliff	Gross	Skadden	Washington, D.C.	M&A, Tax Transactional, Restructuring
John W.	Hackney	Chamberlain Hrdlicka	Atlanta	Tax Controversy & Litigation
Steven	Hadjilogiou	McDermott	Miami	Tax, Real Estate, Private Wealth
Jens	Hafemann	Cleary Gottlieb	Frankfurt	M&A, Transactional Tax, Reorganizations
Evan M.	Hamme	Pillsbury Winthrop	New York	Tax, Controversy, Litigation
David A.	Handler	Kirkland	Chicago	Tax, Wealth Management, Trust & Estates
George A.	Hani	Miller & Chevalier	Washington, D.C.	Tax, Controversy, Accounting
David P.	Hariton	Sullivan & Cromwell	New York	Tax, Finance, Transactions
John L.	Harrington	Dentons	Washington, D.C.	International Tax
Kenneth L.	Harris	Harris Winick	Chicago	Tax, Planning, Controversy
Ryan D.	Harris	Kirkland	Chicago	Transactions, Private Investment/Family Owned
T. Randolph	Harris	McLaughlin & Stern	New York	Tax, Controversy, Estates
Brian D.	Harvel	Alston & Bird	Atlanta	Tax, Transactional, International
Amy E.	Heller	Skadden	New York	Tax, Private Clients, Estates
Shira	Helstrom	ArentFox	Washington, D.C.	Tax-Exempt Nonprofit Organizations
Debra Silverman	Herman	Hodgson Rus	New York	Tax, State & Local
Lawrence	Hill	Steptoe & Johnson	New York	Tax, Controversy, Litigation
Mark	Hoenig	Weil Gotshal & Manges	New York	Tax
Victor	Hollender	Skadden	New York	M&A, Tax Transactional, Restructuring
Joshua M.	Holmes	Wachtell	New York	M&A, Transactional Tax
Robert	Holo	Paul Weiss	New York	M&A, Tax Transactional, Private Equity
Mitchell I.	Horowitz	Buchanan	Fort Lauderdale, Fla.	Tax, Controversy
Craig M.	Horowitz	Cahill	New York	M&A, Transactional Tax
Robert	Horwitz	Hochman Salkin	Los Angeles	Tax, Controversy, Litigation, Criminal
Jessica A.	Hough	Skadden	Washington, D.C.	M&A, Tax Transactional, Restructuring
Kendall L.	Houghton	Alston & Bird	Washington, D.C.	Tax, Controversy, Unclaimed Property
Mark P.	Howe	Cadwalader	Washington, D.C.	Tax, Capital Markets, Derivatives
David A.	Hughes	Kilpatrick	Chicago	Tax, Planning, Controversy
Emily P.	Hughes	Kirkland	Washington, D.C.	Tax, Controversy, Litigation, Criminal
Juliana D.	Hunter	Skadden	Houston	Tax, Controversy, Litigation
Richard A.	Husseini	Kirkland	Houston	Tax, Controversy, Litigation, High Net Worth
Guy	Inbar	Willkie Farr & Gallagher	New York	M&A, Tax Transactional, REITs
Rachel	Ingwer	Winston	New York	Tax, M&A, Funds, High Net Worth
Sohail	Itani	Paul Weiss	New York	M&A, Tax Transactional, Private Equity
Jonathan E.	Iversen	Stoel Rives	Anchorage	Tax, Planning, Controversy
Frank J.	Jackson	McDermott	New York	Tax, Controversy, Litigation
Hillel	Jacobson	Weil Gotshal & Manges	New York	Tax, Secondary Transactions, Sponsors
Robert	Jacobson	Willkie Farr & Gallagher	Houston	M&A, Tax Transactional, Energy
Brian K.	Janowsky	ArentFox	New York	Private Clients, Tax, Estates
Alec J.	Jarvis	Skadden	New York	M&A, Tax Transactional, Restructuring
Brian H.	Jenn	McDermott	Washington, D.C. and Chicago	Tax
Louis J.	Jenull	Winston	Dallas	Tax, Transactional, Renewable, Policy
Nicole L.	Johnson	Blank Rome	New York	Tax Controversy, Transactions
Maria O'Toole	Jones	Miller & Chevalier	Washington, D.C.	Tax, Controversy, Litigation
Richard L.	Jones	Sullivan & Worcester	Boston	Tax, Litigation, Transactional
Matthew B.	Jordan	Paul Weiss	New York	Tax, Transactional, M&A
Matthew R.	Joyce	Rubin and Rudman	Boston	Tax Planning, Real Estate, Family Offices
Randal J.	Kaltenmark	Barnes Thornburg	Indianapolis	Tax, Estates, High Net Worth, Controversies
Christopher A.	Karachale	Hanson Bridgett	San Francisco	Tax, Planning, Controversy
Sharon	Katz-Pearlman	Greenberg Traurig	New York	Tax, Controversy, Litigation
Andrew S.	Katzenberg	ArentFox	New York and Washington, D.C.	Private Clients, Tax, Estates
Cristin C.	Keane	Trenam	St. Petersburg, Fla.	Tax, Private Client
Natalie Hoyer	Keller	Kirkland	Chicago	Tax, Controversy, Litigation
Dennis J.	Kelly	Winston	Chicago	Tax, Securitization, Funds, REITs
Kathy	Keneally	Jones Day	New York	Tax, Controversy, Litigation
Edward T.	Kennedy	Jones Day	New York	Tax, Transactional
Kevin L.	Kenworthy	Miller & Chevalier	Washington, D.C.	Tax, Controversy, Litigation
Robert A.	Killip	Paul Weiss	New York	M&A, Tax Transactional, Private Equity
Rachel D.	Kleinberg	Sidley	Palo Alto, Calif.	M&A, Tax Transactional
Andrius R.	Kontrimas	Sheppard Mullin	Houston and Orange County, Calif.	Tax, Transactional, Private Clients
Dominika	Korytek	McDermott	San Francisco	Tax, Planning, Technology
Michael	Kosnitzky	Pillsbury Winthrop	Miami and New York	Tax, Private Client, Family Office
Stephen P.	Kranz	McDermott	Washington, D.C.	Tax, Controversy, Litigation, Technology
Kate	Kraus	Covington	Los Angeles	Tax, Planning, Transactions
Brian	Krause	Paul Weiss	New York	M&A, Tax Transactional, Cross Border
Ayana Cato	Kreed	Cahill	New York	M&A, Transactional Tax
Stephen A.	Kuntz	Norton Rose Fulbright	Houston	M&A, Tax Transactional
Kathleen M.	Lach	Saul Ewing	Chicago	Tax Disputes
H. Jacob	Lager	Coblentz Patch	San Francisco	Tax, Transactional, Controversy
Emily M.	Lam	Skadden	Palo Alto, Calif.	Tax, Controversy, Resolution
Karen J.	Lapekas	Lapekas Law	Miami	Tax, Controversy, Litigation
James	Le Gallais	Stewarts	London	Tax, Litigation, Professional Negligence
Alan S.	Lederman	Gunster	Fort Lauderdale, Fla.	Tax, Planning, Controversy
Mark	Leeds	Pillsbury Winthrop	New York	Tax, Financial Products
Hilary	Lefko	Norton Rose Fulbright	Washington, D.C.	Tax, Renewable Energy, Project Finance
Abraham	Leitner	Goulston	New York	M&A, Tax Transactional, Real Estate
Summer A.	LePree	Winston	Miami	Tax, Transactional, International
Matthew D.	Lerner	Sidley	Washington, D.C.	Tax, Controversy, Litigation
Aliza R.	Levine	Cahill	New York	M&A, Transactional Tax
Russell S	Light	Simpson Thacher	New York	M&A, Tax Transactional
Maureen E.	Linch	Cleary Gottlieb	San Francisco	M&A, Transactional Tax
Sarah	Lindley	Simpson Thacher	London	M&A, Tax Transactional
Josephine S.	Lo	Pillsbury Winthrop	Houston and Washington, D.C.	Tax, Affordable Housing
Don	Lonczak	Pillsbury Winthrop	Washington, D.C.	Tax, Transactions, Energy
Stephanie	Loomis-Price	Perkins Coie	Seattle	Tax, Litigation, Controversy, Estates
Stephen R.	Looney	Dean Mead	Orlando	Tax, Transactions, Controversy
Steven	Lorch	Weil Gotshal & Manges	New York	Tax, Private Equity
Timothy	Lowe	Paul Weiss	London	M&A, Tax Transactional, Private Equity
Peter	Lowy	Nelson Mullins	Houston	Tax, Controversy, Energy
Olga A.	Loy	Winston	Chicago	Tax, Private Equity, Funds
John T.	Lutz	McDermott	New York	Tax, Funds, Insurance, Transactional
Jonathan J.	Macke	Weil Gotshal & Manges	Dallas	Tax, Private Capital, Sustainability
Raj	Madan	Skadden	Washington, D.C.	Tax, Controversy, Litigation
Graham	Magill	Weil Gotshal & Manges	Washington, D.C.	Tax, Liability Management, Finance
Vadim	Mahmoudov	Willkie Farr & Gallagher	New York	M&A, Tax Transactional, Private Equity
Andrea 'Andi'	Mandell	Schulte Roth	New York	Tax, Structured Finance, Securitization
Stephen D.	Marcus	Baker Botts	Dallas	Tax, Energy, Real Estate
Eileen	Marshall	Cooley	Washington, D.C.	Tax, Transactional
S. Starling	Marshall	Crowell	New York	Tax, Controversy, Litigation
Patrick W.	Martin	Chamberlain Hrdlicka	San Antonio, Texas	International Tax, Controversy, Family Office
Keith	Martin	Norton Rose Fulbright	Washington, D.C.	Tax, Project Finance, Renewable Energy
Mary Kay McCalla	Martire	McDermott	Chicago	Tax, State & Local, Litigation
Michael J.	Masri	Kirkland	New York	Tax, Transactional, Energy, Infrastructure
James N.	Mastracchio	Winston	Washington, D.C.	Tax, Controversy, Litigation, Criminal
Steven J.	Matays	Freshfields	New York	M&A, Tax Transactional
Jane Wells	May	McDermott	Chicago	Tax, State & Local, Litigation
Jeffrey	Maydew	McDermott	Chicago	M&A, Tax Transactional
Carlyn S.	McCaffrey	McDermott	New York	Tax, Private Client, Estates
Jennifer Jordan	McCall	Pillsbury Winthrop	Silicon Valley and New York	Tax, Private Client, Estates, Litigation
Durham C.	McCormick Jr.	McGuire Woods	Houston and Austin	Renewable Energy Investment, Tax
Patrick J.	McCurry	McDermott	Chicago	Tax, Family Office
Kenton E.	McDonald	McDonald & Adkins	Corpus Christi, Texas	Tax, Planning, Estates, Controversy
Ellen	McElroy	Eversheds Sutherland	Washington, D.C.	Tax, Accounting, Controversy
Anne	McGinnis	Paul Weiss	New York	M&A, Tax Transactional, Cross Border
Bill	McKee	Morgan Lewis	Washington, D.C.	Tax, Partnership
Michele A.W.	McKinnon	McGuire Woods	Richmond, Va.	Nonprofit, Tax-Exempt Organizations
Alysse	Mcloughlin	Jones Walker	New York	Tax, Planning, Controversies
Brian C.	McManus	Latham	Boston	Tax, Controversy, Litigation, High Net Worth
Mark	McNeill	Quinn Emanuel	London and New York	Tax, International, Disputes, Arbitration
Mary A.	McNulty	Holland & Knight	Dallas	Tax, Controversy, Litigation
William L.	McRae	Cleary Gottlieb	New York	Complex Cross-Border Transaction Tax
David M.	Medina	Nelson Mullins	Houston	Tax, Controversy, Litigation
Nancy L.	Mehlman	Simpson Thacher	New York	M&A, Tax, Transactional, Real Estate
Mark A.	Melton	Holland & Knight	Dallas	Tax, Transactions, Private Funds
Ashley B.	Menser	Alston & Bird	Raleigh, N.C.	Tax, Transactional, Restructuring
Saul	Mezei	Gibson Dunn	Washington, D.C.	Tax, Controversy, Litigation
Scott D.	Michel	Caplin & Drysdale	Washington, D.C.	Tax, Disputes, Litigation, Criminal
Shane	Milam	Paul Weiss	New York	Tax, Private Equity, Cross-Border
David S.	Miller	Proskauer	New York	Tax, Transactional
Kelley C.	Miller	Reed Smith	Washington, D.C.	Tax, Planning, Transactional, Estates
Michael J.	Miller	Roberts & Holland	New York	International Tax
Lori G.	Mince	Fishman Haygood	New Orleans	Tax Litigation
Alexandra	Minkovich	Baker & McKenzie	Washington, D.C.	Tax, Controversy, Legislative, Regulatory
Charles J.	Moll III	McDermott	San Francisco	Tax, State & Local, Litigation
Michael	Mollerus	Davis Polk	New York	Tax, Transactions, Real Estate
Guinevere M.	Moore	Moore Tax Law Group	Chicago	Tax, Controversy, Litigation
Jennifer A.	Morgan	Winston	Los Angeles	Tax, Transactional, M&A
Lee	Morlock	Kirkland	Chicago	International Tax Planning, Transactional
Robert C.	Morris	Norton Rose Fulbright	Houston	Tax Controversy, Litigation
Andrew	Morris	Weil Gotshal & Manges	New York	Tax, Secondary Transactions, Sponsors
Kara L.	Mungovan	Davis Polk	New York	M&A, Tax Transactional
Stephen W.	Murphy	McGuire Woods	Charlottesville, Va.	Private Wealth, Estate Planning, Tax
Christopher P.	Murphy	Skadden	Palo Alto, Calif.	Tax, Controversy, Litigation
JoAnne Mulder	Nagjee	Kirkland	Chicago	Tax, Controversy, Litigation
David J.	Nagle	Sullivan & Worcester	Boston	Tax, Planning, Controversy
Chad D.	Nardiello	Nardiello Turanchik	Los Angeles	Civil & Criminal Tax, Litigation, Controversy
Jon G.	Neal	McGuire Woods	Richmond, Va.	Complex Transactional Tax Matters
Jeffrey	Neiman	Marcus Neiman	Miami	Tax, Controversy, Litigation
Jon B.	Nelsen	Kirkland	Austin	Tax, Controversy, Planning
Chayim D.	Neubort	Weil Gotshal & Manges	New York	Tax
Mitchell A.	Newmark	Blank Rome	New York	Tax Controversy, Transactions
Caroline H.	Ngo	McDermott	Washington, D.C.	International Tax, Transactional
David G.	Noren	McDermott	Washington, D.C.	International Tax
Richard M.	Nugent	Morrison & Foerster	New York	M&A, Tax Transactional
James S.H.	Null	Kilpatrick	New York	Tax, Transactional
Amanda H.	Nussbaum	Proskauer	New York	Tax, Private Funds
Shawn	O'Brien	McDermott	Houston	Tax, Litigation, Controversy
Cian	O'Connor	Paul Weiss	London	Tax, Private Equity, Real Estate
Patrick L.	O'Daniel	Norton Rose Fulbright	Austin	Tax, Municipal, Project Finance
Patrick J.	O'Gara	Skadden	London	International Tax, Planning, Dispute Resolution
Mark A.	Oates	Baker & McKenzie	Chicago	Tax Litigation
Fran	Obeid	MFO Law	New York	Tax, Controversy, Litigation, Criminal
Joshua David	Odintz	Holland & Knight	Washington, D.C.	Tax, Policy, Controversy, Planning
Brad R.	Okun	Paul Weiss	New York	Tax, M&A, Restructuring, Finance
John	Olivieri	Barnes Thornburg	Indianapolis	Private Client, Tax, Estates
Joseph P.	Opich	Paul Hastings	New York	Tax, Transactional
Edwin	Oswald	Orrick	Washington, D.C.	Tax, Finance
Kevin E.	Packman	Holland & Knight	Miami	Tax, Private Wealth, Controversy
Kathy	Pakenham	Vinson & Elkins	New York	Tax, Controversy, Litigation
Jeffrey H.	Paravano	BakerHostetler	Washington, D.C.	Tax, Controversy, Litigation, Investigation
Joseph M.	Pari	Weil Gotshal & Manges	Washington, D.C.	Tax
Lindsay B.	Parks	Paul Weiss	New York	M&A, Tax Transactional, Private Equity
Leah Davis	Patrick	Kirkland	Houston	Tax, Controversy, Litigation
Sarah E.	Paul	Eversheds Sutherland	New York	Corporate Crime, Investigations, Tax
Deborah L.	Paul	Wachtell	New York	M&A, Transactional Tax
Jean A.	Pawlow	Latham	Washington, D.C.	Tax, Controversy, Litigation
Kevin T.	Pearson	Stoel Rives	Portland, Ore.	Tax, Transactional, Controversy
Dennis L.	Perez	Hochman Salkin	Los Angeles	Tax, Controversy, Litigation, Criminal
Thomas	Perrot	Skadden	Paris	M&A, Tax Transactional, International
Christopher J.	Peters	Willkie Farr & Gallagher	New York	M&A, Tax Transactional, Private Equity
Vania	Petrella	Cleary Gottlieb	Rome, Italy	Italian, International Tax, Transactional, M&A
Stephen	Pevsner	Proskauer	London	Tax, Private Funds
Caroline W.	Phillips	Simpson Thacher	New York	M&A, Tax Transactional
Robert	Phillpott	Norton Rose Fulbright	Houston	M&A, Tax Transactional
Russell	Pinilis	Willkie Farr & Gallagher	New York	Tax, Funds, Private Equity
Arianne R.	Plasencia	McDermott	Miami	Tax, High Net Worth, Estates
Robert R.	Pluth Jr.	ArentFox	Chicago	Tax, Family Offices, Private Clients
David	Polster	Skadden	Chicago	M&A, Tax Transactional, Controversy
Ameek Ashok	Ponda	Sullivan & Worcester	Boston	Tax, Transactional, M&A, REIT
Loren C.	Ponds	Skadden	Washington, D.C.	Tax Policy, Controversy
John W.	Porter	Baker Botts	Houston	Tax, Controversy, Litigation
Thomas	Pulcini	Winston	Paris	Tax, Private Equity
Andrew B.	Purcell	Simpson Thacher	New York	M&A, Tax Transactional, Funds
Christine R.W.	Quigley	ArentFox	Chicago	Private Clients, Tax Planning, Estates
Salim R.	Rahim	Baker & McKenzie	Washington, D.C.	Tax, Transfer Pricing, Controversy
Arvind	Ravichandran	Cravath	New York	M&A, Transactional Tax
Harsha	Reddy	Pillsbury Winthrop	New York	International Tax, Transactional
Ellis L.	Reemer	DLA Piper	New York	Tax, Controversy, Litigation, Criminal
Silvio	Reggiardo III	Downey Brand	Sacramento, Calif.	Tax, Transactions, Wealth Transfer
Alexander L.	Reid	BakerHostetler	Washington, D.C.	Tax, Governance, Tax Exempt
Rachel B.	Reisberg	Wachtell	New York	M&A, Transactional Tax
Charles	Rettig	Chamberlain Hrdlicka	Atlanta	Tax, Controversy, Litigation, Estates
James A.	Riedy	McDermott	Washington, D.C.	International Tax
David M.	Rievman	Skadden	New York	M&A, Tax Transactional
Benjamin	Rippeon	Simpson Thacher	Washington, D.C.	Tax, Transactional, Funds
Christopher S.	Rizek	Holland & Knight	Washington, D.C.	Tax, Controversy, Litigation, Criminal
Sarah Beth	Rizzo	Skadden	Chicago	M&A, Tax Transactions
Celia	Roady	Morgan Lewis	Washington, D.C.	Tax, Governance, Tax Exempt
Edward M.	Robbins Jr.	Hochman Salkin	Los Angeles	Tax, Controversy, Litigation, Criminal
James R.	Robinson	Barnes Thornburg	Atlanta	Private Client, Tax, Estates
Leah	Robinson	Mayer Brown	New York	Tax, Transactions, Planning
Jeff A.	Romero	Skadden	Houston	M&A, Tax Transactional
Larry	Rosenberg	Norton Rose Fulbright	New York	M&A, Tax Transactional, Controversy
Rod J.	Rosenstein	King & Spalding	Washington, D.C.	Government, Litigation, Tax
Stuart L.	Rosow	Proskauer	New York	Tax, Transactional
Benjamin	Roth	Norton Rose Fulbright	New York	Tax, Private Wealth
R. Damon	Rowe	Meadows Collier	Dallas	Tax, Controversy, Litigation
Joshua S.	Rubenstein	Katten	New York	Private Wealth, Tax, Estates
Jeffrey	Rubinger	Winston	Miami	International Tax
Yash	Rupal	Simpson Thacher	London	M&A, Tax Transactional, Litigation
Laurent A.	Ruzette	Cleary Gottlieb	Brussels	M&A, Transactional Tax, Cross-Border
Paula A.	Ryan	Davis Polk	New York	Tax, Estate Planning, High Net Worth
Susan E.	Ryba	McDermott	Chicago	Tax, Controversy, Litigation
Jennifer L.	Sabin	Gibson Dunn	New York	M&A, Tax Transactional
Alex E.	Sadler	Morgan Lewis	Washington, D.C.	Tax, Controversy, Litigation
Avram	Salkin	Hochman Salkin	Beverly Hills, Calif.	Tax, Controversy, Litigation
Jeffrey B.	Samuels	Paul Weiss	New York	M&A, Tax Transactional
William I.	Sanderson	McGuire Woods	Charlottesville, Va. and Washington, D.C.	Private Wealth, Tax, Trust & Estate
Lawrence A.	Sannicandro	Pillsbury Winthrop	New York	Tax Disputes, Private Client, Estates
Joseph Barry	Schimmel	Cohen Chase	Miami	Tax, Estates
David H.	Schnabel	Davis Polk	New York	M&A, Tax Transactional
Matthew D.	Schnall	Morgan Lewis	Boston	Tax, Transactional, M&A
Steven R.	Schneider	Hogan Lovells	Washington, D.C.	Tax, Transactional, Policy
Jodi	Schneider	Simpson Thacher	New York	Tax, Transactional, Fund Formation
Paul	Schockett	Skadden	Washington, D.C.	Tax, Planning, Transactional, Cross Border
Todd	Schroeder	Norton Rose Fulbright	Dallas	Tax, Transactions, Controversy
Jodi J.	Schwartz	Wachtell	New York	M&A, Transactional Tax
Margaret Ward	Scott	Alston & Bird	Atlanta	Tax, Wealth Planning, Estates
Susan Elizabeth	Seabrook	Winston	Washington, D.C.	Tax, Controversy, Litigation
Catherine	Sear	Proskauer	London	Tax, Private Funds
Brad M.	Seltzer	Holland & Knight	Washington, D.C.	Tax, Planning, Controversy, Litigation
Eric B.	Sensenbrenner	Skadden	Washington, D.C.	M&A, Tax Transactional, International
Amish	Shah	Holland & Knight	Washington, D.C.	Tax, Planning, Controversy, Energy
Richard	Shamos	Kirkland	Los Angeles and Century City, Calif.	Fund Formation, Private/Family Office, Tax
Shane M.	Shelley	Morrison & Foerster	San Diego, Calif.	Tax, Transactions, Real Estate
William B.	Sherman	Holland & Knight	Fort Lauderdale, Fla.	International Tax, Transactions
Sean	Shimamoto	Skadden	Houston	Tax, Transactional, Energy
Timothy S.	Shuman	McDermott	Washington, D.C.	M&A, Tax Transactional
Gary P.	Silverstein	Cadwalader	New York	Tax, Mortgage-Backed Securities, Finance
Ansgar A.	Simon	Covington	New York	M&A, Tax Transactional
Bryan C.	Skarlatos	Kostelanetz	New York	Tax, Controversy, Litigation
Christine Angew	Sloan	Baker & McKenzie	Washington, D.C.	M&A, Tax Transactional
Eric B.	Sloan	Gibson Dunn	New York	M&A, Tax Transactional
David Scott	Sloan	Holland & Knight	Boston	Private Wealth, Tax, Planning & Preservation
Irwin M.	Slomka	Blank Rome	New York	Tax Controversy, Planning
Peter D.	Smith	Norton Rose Fulbright	Austin	Tax, Public Finance, Transactions
William J.	Smolinski	Simpson Thacher	New York	M&A, Tax Transactional, Funds
Eric	Solomon	Ivins Phillips	Washington, D.C.	Tax, Transactional, Policy, Controversy
Joe	Soltis	Freshfields	New York	M&A, Tax Transactional
Scott M.	Sontag	Paul Weiss	New York	M&A, Tax Transactional, REIT
Jenny	Speck	Vinson & Elkins	Houston	Tax, Energy, Renewables
Jeremy D.	Spector	Covington	Washington, D.C.	Tax, Transactional, Sports
Moshe	Spinowitz	Skadden	Boston	Tax, Transactional, Controversy
Alex	Spiro	Quinn Emanuel	New York	Tax, Investigations, Litigation
T. Eiko	Stange	Wachtell	New York	M&A, Transactional Tax
Claude	Stansbury	Freshfields	Washington, D.C.	Tax, Finance, Restructuring
Sophie A.	Staples	Simpson Thacher	New York	M&A, Tax Transactional, Private Equity
Lisa M.	Starczewski	Buchanan	Washington, D.C.	Tax Transactional
Sanford W.	Stark	Gibson Dunn	Washington, D.C.	Tax, Controversy, Litigation
Michel R.	Stein	Hochman Salkin	Los Angeles	Tax, Planning, Controversy, Litigation
Cory	Stigile	Hochman Salkin	Los Angeles	Tax, Controversy, Litigation
Mark	Stone	Holland & Knight	New York	Tax, Transactional, International
M. Kathryn	Stone	Simpson Thacher	Washington, D.C.	Tax, Funds, Private Equity, REITs
Lacey	Strachan	Hochman Salkin	Beverly Hills, Calif.	Tax, Controversy, Litigation
Andrew	Strelka	Latham	Washington, D.C.	Tax, Controversy, Litigation
David	Strong	WilmerHale	New York	M&A, Tax Transactional
Jonathan E.	Strouse	Harrison	Chicago	Tax, Litigation, Controversy
Myron	Sugarman	Loeb	San Francisco	Tax, Private Wealth
Richard	Sultman	Cleary Gottlieb	London	M&A, Transactional Tax
Dirk J.J.	Suringa	Covington	Washington, D.C.	Tax, Transactional
Linda Z.	Swartz	Cadwalader	New York	M&A, Tax Transactional, Derivatives
John K.	Sweet	King & Spalding	New York	M&A, Tax Transactional
Ivan	Taback	Skadden	New York	Private Client, Tax, Estates
Raj	Tanden	Foley	Los Angeles and Boston	M&A, Tax Transactional
Jeffrey B.	Tate	ArentFox	Washington, D.C.	Transactional Tax
Jasper G.	Taylor	Norton Rose Fulbright	Houston	Tax, Controversy, High Net Worth
A. Lavar	Taylor	Taylor Nelson	Irvine, Calif.	Tax, Controversy, Litigation, Criminal
Jeremy H.	Temkin	Morvillo Abramowitz	New York	Tax Controversy, Litigation
J. Leonard	Teti II	Cravath	New York	M&A, Transactional Tax
Gerald V.	Thomas II	McGuire Woods	Atlanta	Complex Transactional Tax Matters
Kevin	Thomason	Elliott Thomason	Dallas	Tax, Planning, Estates
Royce L.	Tidwell	Skadden	Washington, D.C.	Tax, Controversy, Litigation
Angelo F.	Tiesi	Kirkland	Chicago	Private/Family Office, Trust & Estate, Tax
Steven	Toscher	Hochman Salkin	Los Angeles	Tax, Controversy, Litigation, Criminal
Julie	Treppa	Farella Braun	San Francisco	Tax, Planning, Controversy
Epaminontas E.	Triantafilou	Quinn Emanuel	London	Tax, International, Disputes, Litigation
Jeffrey M.	Trinklein	Gibson Dunn	London	Tax, Funds, International
Louis	Tuchman	Herrick Feinstein	New York	Tax Transactions, M&A, Real Estate
Lydia B.	Turanchik	Nardiello Turanchik	Los Angeles	Tax, Controversy, Litigation
Josh O.	Ungerman	Meadows Collier	Dallas	Tax, Controversy, Disputes
C. Terrell	Ussing	Gibson Dunn	Washington, D.C.	Tax, Controversy, Litigation
Juan F.	Vazquez Jr.	Nelson Mullins	Houston	Tax, Controversy, Litigation
Mario J.	Verdolini	Davis Polk	New York	Tax Controversy, Litigation
Michael A.	Villa Jr.	Meadows Collier	Dallas	Tax, Controversy, Litigation
Jason	Vollbracht	Weil Gotshal & Manges	Silicon Valley	Tax
Nathan P.	Wacker	Skadden	Washington, D.C.	Tax, Controversy, Litigation
C. Brian	Wainwright	Pillsbury Winthrop	Silicon Valley	Tax, Transactions, Tax-Free Reorganizations
Steven L.	Walker	Law Offices of Steven L. Walker	San Jose, Calif.	Tax, Controversy, Litigation
Meghan M.	Walsh	WilmerHale	Boston	Tax, Transactional, Controversy
Davis J.	Wang	Sullivan & Cromwell	New York	M&A, Tax Transactional
Stephen J.	Watson	Norton Rose Fulbright	Washington, D.C.	Tax, Public Finance, Energy
Hal J.	Webb	Bilzin Sumberg	Miami	Private Client, Tax, Estates
Richard	Weber	Winston	New York	Tax, Controversy, Litigation
Louis J.	Weber III	Winston	Chicago	Tax, Transactional, Controversy
Edward S.	Wei	Gibson Dunn	New York	M&A, Tax Transactional
Andrew H.	Weinstein	Holland & Knight	Miami	Private Client, High Net Worth, Wealth
Michele F.L.	Weiss	Holtz Slavett	Los Angeles	Tax, Controversy, Litigation
Jonathan A.	Welbel	Skadden	Chicago	Tax, Controversy, Transfer Pricing
Robert H.	Wellen	Ivins Phillips	Washington, D.C.	Tax, Transactional, Restructuring
David S.	Wermuth	Schulte Roth	New York	Tax, Investment Funds, Private Equity
Kimberly B.	Wethly	WilmerHale	Boston	Tax, Transactional, Executive Compensation
David	Wheat	Kirkland	Dallas and Houston	M&A, Tax Transactional
Isaac J.	Wheeler	Sullivan & Cromwell	New York	M&A, Tax Transactional, Real Estate
Gavin A.	White	Skadden	New York	M&A, Tax Transactional, Private Equity
Gary B.	Wilcox	Mayer Brown	Washington, D.C.	Tax, Controversy, Litigation, International
Mark E.	Wilensky	Meltzer Lippe	New York	Tax, Real Estate, Estates
Brett R.	Willis	Pillsbury Winthrop	Los Angeles	M&A, Tax Transactional, Real Estate
John	Wilson	Holland & Hart	Denver	Tax, M&A, Transactional
Amanda	Wilson	Nelson Mullins	Orlando	Tax, Planning, Transactions
B. Chase	Wink	Skadden	New York	International Tax, Planning, Transactions
Jennifer J.	Wioncek	Bilzin Sumberg	Miami	Tax, High Net Worth, Estates
Shawn P.	Wolf	Bilzin Sumberg	Miami	Tax, Private Wealth
Mary E.	Wood	Meadows Collier	Dallas	Tax, Controversy, Litigation
Thomas F.	Wood	Skadden	Washington, D.C.	M&A, Tax Transactional, Cross Border
Richard J.	Wright	Norton Rose Fulbright	New York	Tax, Transactions, Energy
Joshua	Wu	Latham	Washington, D.C.	Tax, Controversy, Litigation
Lowell D.	Yoder	McDermott	Chicago	M&A, Tax Transactional, Cross Border
Sara B.	Zablotney	Kirkland	New York	M&A, Tax Transactional
Gino	Zaccardelli	McGuire Woods	Washington, D.C.	High Net Worth, Tax, Estate Planning
Lisa M.	Zarlenga	Steptoe & Johnson	Washington, D.C.	Tax, Policy, Transactional