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Abraham A. Reshtick


[email protected]



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.


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


  • 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


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


- Hebrew


Earlier this month, the IRS and Treasury Department proposed new Treasury regulations (the “Proposed Regulations”) under Section 385 of the Internal Revenue Code. The Proposed Regulations would significantly modify the tax analysis concerning the treatment of certain related-party instruments as debt vs. equity for U.S. federal income tax purposes. 
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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.



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

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