Tax: Hedge Funds
212-450-4827
212-450-3827
450 Lexington Avenue
New York, NY 10017
Mr. Ballan is a member of Davis Polk & Wardwell’s Tax Department. He has advised on the tax aspects of domestic and cross-border mergers, acquisitions, spinoffs and securities offerings for such clients as Aetna, Bertelsmann, Emerson, EMI, E*TRADE, Mercury Interactive, Morgan Stanley, PepsiCo, Silicon Graphics and Texas Instruments. His private equity and hedge fund clients have included Citigroup, Corsair, Credit Suisse, Francisco Partners, Highbridge, Lindsay Goldberg, Old Lane, TPG-Axon and Welsh Carson. In his pro bono practice, he has litigated on behalf of indigent Medicaid patients.
He joined Davis Polk in 1993 and became a partner in 1999.
Mr. Ballan graduated from Yale College in 1981 and in 1986 received his Ph.D. from the Yale Graduate School of Arts and Sciences. In 1992 he received his J.D. from Columbia Law School, where he was an editor of the law review and a Harlan Fiske Stone Scholar. He clerked for the Honorable Wilfred Feinberg, U.S. Court of Appeals, Second Circuit, from 1992 to 1993.
Mr. Ballan teaches “Taxation of Private Equity” and “Advanced Corporate Tax Problems” at NYU Law School, where he is an adjunct professor of law, and has lectured on hedge fund taxation at Columbia and Yale Universities. He was an assistant professor at Brandeis University from 1986 to 1989.