John Beery’s practice is concentrated primarily in the areas of tax and financial transactions.  This includes fund formation, debt restructurings, unusual equity and investment structures, the structuring of merger, acquisition, and co-investment transactions, as well as counsel on ordinary operating activities of businesses in a broad range of industries. 

The increasing globalization of the U.S. economy, together with our clients’ increasing involvement in international trade and finance, has necessarily brought both U.S. and international tax analysis to bear in these various representations.  With Gould & Ratner LLP’s holistic approach to tax matters and transactional structuring, John’s talents are often brought to bear in family situations that are heavily influenced by estate and gift tax issues, succession planning, and wealth preservation.  John’s broad experience in these areas has included representations of various types of business and investment entities:

• Fund formations and ongoing investment operations involving domestic and offshore investments and investors.
• Structuring acquisitions and sales of various corporate, partnership, and limited liability company business enterprises up to $600 million in net value.
• Real estate joint-venture structuring for ongoing property ownership and management and new real estate development funds.
• Structuring tax efficient private equity investments in many ongoing businesses, including continued original ownership and/or management equity rollovers.
• Tax-efficient restructuring of derivatives trading entity while balancing management and employee business and investment goals, as well as wealth preservation and estate planning needs of managers.
• Minimization of tax impact of multi-billion dollar debt restructuring for large real estate developer.
• Renegotiation of major professional sports team ownership structure, involving broadcast rights, stadium ownership issues, and the team itself.
• Structuring management buy-in of asset management firm.
• Tax controversies involving any number of issues, including IRS Appeals representation and representation before the U.S. Tax Court.
• Intellectual property ownership structuring for efficiencies in income taxes, estate and gift planning, and asset protection.

Presentations

• How to Structure the Real Estate Deal in Illinois, Lorman Education Services, May 2007

Professional and Civic Affiliations

• Member, Chicago Bar Association
• Member, American Bar Association

Articles

• Changes Coming for Hedge Fund Managers and Private Equity and Venture Capital Sponsors, June 21, 2010
• New Tax Benefits for the Down Economy, GR Review, Spring 2009
• Income Tax Aspects of Estate Planning, Estate Planning for Illinois Attorneys: The Basics and Beyond, Vol. 1 (James M. Lestikow, ed., Illinois Institute for Continuing Legal Education) 2001, with updates in 2003, 2005, and 2008