Partner, Cooley LLP
Jeremy Naylor is a member of the Cooley business department and is a partner in the firm's Tax practice, working in conjunction with the Venture Capital Fund Formation group. He is resident in the New York office. Mr. Naylor focuses his practice on the representation of private equity, real estate, venture capital and hedge fund sponsors in connection with the tax aspects of structuring investment funds. Mr. Naylor also advises U.S. and non-U.S. institutional investors, governmental investors, pension trusts and other tax-exempt organizations in structuring their investments in private investment funds, including venture capital, buyout, real estate and hedge funds. His practice also includes structuring and tax considerations in domestic and cross-border mergers and acquisitions, structuring investments and joint ventures in U.S. real estate and implementing equity compensation arrangements in the private equity context. Prior to joining Cooley, Mr. Naylor served as partner at an AmLaw 100 global law firm in its Tax Department and as a member of its Investment Funds group. There, Mr. Naylor represented global investment fund clients such as Starwood Capital Group, Nordic Capital, Gávea Investimentos and PAG (formerly Pacific Alliance Group), and institutional investors such as the Qatar Investment Authority, Korea Investment Corporation and GIC, Singapore's sovereign wealth fund. From 1999 to 2005, Mr. Naylor practiced at another leading law firm concentrating in the fields of private equity fund formation and investments, domestic and cross-border mergers and acquisitions and the tax and other aspects of executive compensation. Mr. Naylor writes and speaks extensively on issues related to tax laws and their impact on venture capital, hedge and private equity funds. He co-authored the January 2011 publication Inside the Minds: Tax Law Developments Affecting Private Equity and Venture Capital published by Thompson Reuters and Aspatore. In addition, Mr. Naylor has been published in Hedge Fund Law Report and AsiaLaw.