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Abraham A. Reshtick

Member

[email protected]

+1.212.692.6225

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Abraham (Avi) is a business and tax lawyer based in New York. Avi represents clients on a wide range of matters, including mergers and acquisitions, divestitures, tax-free spin-offs, leveraged buyouts, joint ventures, fund formations, debt financing, capital markets transactions, and financial restructurings. Avi advises clients on the formation and operation of public and private partnerships, limited liability companies, and S corporations. He has significant experience advising domestic, international, and multinational clients on structuring considerations relating to cross-border investment structures, business formation, and internal restructurings. In addition, Avi has extensive experience representing foreign investors into U.S. real estate and other joint-ventures.

Avi has represented companies in all stages of development, including early stage venture backed entities, mid-market private equity, and hedge funds and Fortune 100 companies. He has counseled clients in diverse industries, including pharmaceutical, retail, financial services, manufacturing, technology, telecommunications, and energy.

Before joining Mintz, Avi was a partner at another large law firm. Earlier he practiced tax law at other leading international firms, and worked as an investment banker with the media and telecom group of a bulge bracket investment bank.

Education

  • New York University (LLM)
  • Tel Aviv University (LLM, magna cum laude)
  • Tel Aviv University (LLB, magna cum laude )
  • Tel Aviv University (BA)

Experience

  • Represented Myriad Genomics, a Nasdaq-listed molecular diagnostics company, in its acquisition of Assurex Health, an informatics-based precision medicine company for up to $410 million
  • Represented Corinthian Capital in its sale of Friedrich Air Conditioning Co., Ltd. to Monomoy Capital Partners
  • Represented a middle-market private equity firm in the formation of $250 million fund
  • Represented financial sponsors in structuring a multi-billion dollar energy-focused private equity fund
  • Represented a consortium of private equity firms in their $2.69 billion sale of a majority stake in a leading US retailer
  • Represented a middle-market private equity firm in its $300 million acquisition of a health care company 
  • Represented a private equity backed medical device company in its $350 million combination with a strategic competitor
  • Represented a publicly traded manufacturing company in its $700 million acquisition of a worldwide business segment from a strategic competitor
  • Represented a foreign based publicly traded pharmaceutical conglomerate in its disposition of various business units in the US, Europe, and Australia
  • Represent a publicly-traded energy company in its $1.175 billion acquisition of natural gas–fired power plants
  • Represented a bank holding company in its tax-free merger with a competitor
  • Represented a publicly traded Fortune 500 company in its $3 billion bond issuance
  • Represented a life science company in its $350 million IPO
  • Represented a global food and beverage company in its $420 million IPO
  • Represented underwriters with respect to $100 million IPO of a life science company

Involvement

  • Member, American Bar Association
  • Member, International Fiscal Association
  • Member, New York State Bar Association

Languages

- Hebrew

Viewpoints

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IRS Issues Proposed Regulations on Taxation of Carried Interest Under Section 1061

August 12, 2020 | Alert | By Abraham Reshtick, David Salamon

Read about IRS and Treasury Department proposed regulations addressing the application of Section 1061 of the U.S. Internal Revenue Code of 1986, as amended.
Read more
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IRS Issues Proposed Regulations on Section 1031 Like-Kind Exchanges

June 22, 2020 | Alert | By Abraham Reshtick, David Salamon

This alert discusses the U.S. Treasury’s proposed regulations on like-kind exchanges under Section 1031 of the Internal Revenue Code, which provide guidance in light of statuary changes under the Tax Cuts and Jobs Act of 2017.
Read more
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IRS Provides Tax Relief Relating to Travel Disruptions Due to the COVID-19 Pandemic

May 20, 2020 | Advisory | By Abraham Reshtick, David Salamon

This article outlines Treasury Department and IRS tax relief available to individuals and businesses affected by travel disruptions related to the COVID-19 pandemic.
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IRS Provides Additional Guidance on the Tax Treatment of Cryptocurrency

November 21, 2019 | Alert | By Abraham Reshtick, David Salamon

This alert takes a detailed look at the additional guidance issued by the IRS on October 9, 2019 on the tax treatment of cryptocurrency.
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Land of Tax Opportunity Zones II

May 1, 2019 | Alert | By Abraham Reshtick, David Salamon

This articles outlines the Treasury Department’s second set of proposed regulations, released on April 17, 2019, for the implementation of the Opportunity Zone Program.
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The Opportunity Zone Program Presents Opportunity for Renewable Energy Development

January 17, 2019 | Blog | By Thomas R. Burton, III, Abraham Reshtick

Read more
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Land of Tax Opportunity Zones

October 31, 2018 | Alert | By Abraham Reshtick, David Salamon

This article outlines the Treasury Department’s initial guidance for implementation of the qualified opportunity zone tax incentive program, designed to encourage investment in low-income communities.
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Overview of Recent U.S. Tax Reform Part I – Certain Significant Changes Impacting C-Corporations

January 11, 2018 | Alert | By Abraham Reshtick, Roy Gillig, Scott Pinarchick, David Salamon

On December 22, 2017, H.R. 1, the Tax Cuts and Jobs Act (the “Tax Act”) was signed into law. As the first comprehensive U.S. federal income tax reform in over thirty years, the Tax Act includes dramatic changes to tax provisions applicable to businesses and their owners as well as individuals.
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Proposed U.S. Tax Reform May Impact Investments in U.S. Real Estate

November 7, 2017 | Alert | By Abraham Reshtick, Gabriel Schnitzler, Gregory Jaske, David Salamon

Last week, the long-awaited proposed bill for a comprehensive reform of the U.S. tax code (the “Proposed Tax Reform”) was finally released.
Read more
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On April 15, 2016, the IRS released a memorandum addressing the impact of so-called “bad boy” guarantees on the characterization of underlying partnership debt as recourse vs. nonrecourse under Section 752 of the Internal Revenue Code.
Read more

News & Press

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Firm plays a key role in the largest health care acquisition to date in 2020.
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This feature article discusses a clean energy incentive geared toward attracting investment in low-income communities. The framework, Opportunity Zones, is linked to a section of the federal Tax Cuts and Jobs Act of 2017 and offers equity investors tax benefits if they invest among the more than 8,700 designated “economically distressed” opportunity areas. Mintz Member Abraham (Avi) Reshtick is among the industry sources providing commentary.
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Mintz's Northern California Real Estate Practice represents clients in a broad spectrum of transactions for multifamily, office, and retail properties across the western U.S. In 2016, these transactions totaled over $1.3 billion.
Attorneys from Mintz represented Myriad Genetics, Inc. in its acquisition of Assurex Health, an informatics-based precision medicine company providing treatment decision support to health care providers for mental health patients.
Mintz Members Abraham Reshtick, Dan Gaquin, and Jeff Moerdler authored a Law360 column discussing the IRS’s general legal advice memorandum addressing the impact of nonrecourse carve-out guarantees (or ‘bad boy’ guarantees) on nonrecourse real estate mortgage financing transactions.

Events

Panelist
Jun
20
2019

Investment and Development in the Land of OZ (Opportunity Zones)

Mintz, One Financial Center | 40D, Boston, MA 02111

Speaker
Feb
26
2019
Panelist
Mar
3
2017

Tax Law Conference 2017

Federal Bar Association

Washington, DC

Panelist
May
3
2016