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Timothy J. Santoli

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[email protected]

+1.212.692.6790

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Tim is a seasoned tax attorney with deep capabilities in US and international federal income taxation, including in relation to venture capital, private equity, and other transactions, as well as fund formation, emerging companies, and bankruptcy. He has represented clients across a wide variety of industries, including financial services, health care, pharmaceuticals, technology, retail, education, automotive, and cannabis. 

Tim has extensive experience advising clients on US and cross-border tax-planning strategies, taxable and tax-free mergers, and acquisitions and dispositions of US and foreign corporations. He also regularly counsels clients on partnership tax matters involving fund formation and restructuring. In addition, his practice encompasses representing private equity fund and venture capital sponsors and their portfolio companies in transactions, joint ventures, liquidations, and investments.

Prior to joining Mintz, Tim was a partner and earlier a senior managing associate and an associate in the taxation practice of a global law firm, where he handled a broad spectrum of domestic and international federal income tax matters.

Experience

Private Equity & Venture Capital

  • Represented a private equity firm in connection with multiple middle market acquisitions and divestitures of portfolio companies focused on the technology services, media, education, and communication sectors.
  • Represented a New York–based investment firm in connection with fund formation and acquisitions and divestitures.
  • Represented a venture capital firm in connection with fund formation and acquisitions in the insurtech, fintech, and health care sectors.
  • Represented two investment firms in connection with acquisitions of companies in the specialty adhesives manufacturing sector.
  • Represented a global asset management firm in connection with an acquisition in the energy sector.
  • Represented a private equity firm in connection with the acquisition of distressed companies in the automotive industry.
  • Represented a private equity–backed company in connection with its acquisition of a large inheritance lender.

Public Company M&A, IPOs & SPACs

  • Represented a multinational financial technology company in connection with its acquisition of an Israeli-based digital asset security firm.
  • Represented a life and health insurance company to sell its life insurance business to a multinational insurance holding company.
  • Represented a biodefense company in connection with its business combination with a clinical-stage biopharmaceutical company.
  • Represented a preclinical drug delivery and RNA medicines company in connection with its collaboration and equity investment transaction with a biopharmaceutical company.
  • Represented a blank check company focused on the innovative biopharmaceutical sector in connection with its business combination with a clinical-stage biopharmaceutical company.
  • Represented a leading Asia Pacific online luxury marketplace and platform in connection with its business combination with a blank check company and its subsequent listing on the Nasdaq.
  • Represented a French consultancy group listed on Euronext Paris in connection with its cross-border acquisition of a US-based IT consultancy company and other follow-on acquisitions.
  • Represented a provider of global trade management software solutions in connection with its acquisition of a supply chain software company.
  • Represented a Spain-based public company focused on testing inspection and certification in connection with its acquisition of a company that provides materials, component, electrical, and electromagnetic compatibility testing.
  • Represented a public company in connection with its combination with a clinical-stage oncology company targeting the epigenetic causes of cancers.

Private Company M&A

  • Represented a French multinational dairy products corporation in connection with its acquisition of a division of a large US food products company.
  • Represented a global managed security services provider and cyber operations company in connection with its sale to a private equity fund.
  • Represented a REIT in connection with its tax-deferred merger with and into a public company.
  • Represented a banking and retail support services company in connection with its sale to a private equity fund.
  • Represented a private, family-owned Canada-based company engaged in grain trade and agri-food business, energy, real estate, and financial services in connection with its acquisition of a Canada-based trucking company with operations throughout North America.
  • Represented a Czech-based global chemical producer in connection with its agreement to acquire the mining solutions business from a NYSE-listed American chemical company.
  • Represented an international energy group in connection with its acquisition of a US-based metallurgical coal producer.
  • Represented a Korea-based retailer in connection with its acquisition of a US-based food retailer.
  • Represented a private-equity backed registered financial advisory firm in its acquisition of multiple asset manager and wealth planning firms.
  • Represented an Austria-based manufacturer in connection with its investment in and acquisition of a scaffolding company.
  • Represented a UK-based investment research boutique in connection with its acquisition by a US-based investment management and broking group.
  • Represented a cloud-based video content infrastructure business in connection with its acquisition by a private equity fund.
  • Represented a provider of AI and machine learning capabilities in connection with its acquisition by a private equity–backed software company.

Fund Formation

  • Represented a New York–based investment firm in connection with the formation of multiple funds.
  • Represented a real estate investment fund in connection with a debt fund.
  • Represented an investment and analytics boutique in connection with the formation of an IP litigation fund.
  • Represented a Canadian venture capital firm in connection with the formation of its second fund investing in fintech startups.
  • Represented a Spanish real estate fund in connection with the formation of its funds.
  • Represented a venture capital fund focusing on the insurtech, fintech, and health care sectors in connection with the formation of its funds.
  • Represented a venture capital fund focusing on tech-based, export manufacturing companies to create clean jobs.
  • Represented a private credit fund that provides collateralized loans to small- and mid-sized, non-sponsored businesses.
  • Represented a global venture firm with a focus on blockchain and related technologies.
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viewpoints

Planning the Perfect Exit: A Guide to Selling Your Investment Advisory and Wealth Management Businesses

January 12, 2026 | Advisory | By Zachary Liebnick, Steve Ganis, Timothy J. Santoli

Learn how to successfully sell your investment advisory or wealth management business. Explore key strategies for choosing the right buyer, preparing for due diligence, structuring deals, managing client consents, and optimizing tax outcomes.

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New Electronic Filing Option for Section 83(b) Elections

July 30, 2025 | Alert | By Timothy J. Santoli, Liz Allison, Helen Huang

This alert explains the new process for electronically submitting IRS Form 15620 through the IRS website and provides a background on the Section 83(b) election.

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New Jersey Adopts QSBS Exclusion: A Game-Changer for In-State Investors and Founders

July 14, 2025 | Alert | By Timothy J. Santoli, Liz Allison, Helen Huang

On June 30, 2025, New Jersey enacted legislation adopting the federal QSBS exclusion. In this update we provide an overview of the new law.

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QSBS Benefits Expanded Under One Big Beautiful Bill Act

July 10, 2025 | Alert | By Timothy J. Santoli, Liz Allison, Gregg M. Benson

The final One Big Beautiful Bill Act expanded the benefits of the Section 1202 “qualified small business stock” rules. This alert discusses these new benefits and their implications. 

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The One Big Beautiful Bill Act Signed into Law: Tax Implications at a Glance

July 10, 2025 | Alert | By Gregg M. Benson, Helen Huang, Timothy J. Santoli, Liz Allison

A high-level summary of key tax provisions contained in the One Big Beautiful Bill Act that was signed into law by President Trump on July 4, 2025.

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QSBS Benefits Expanded Under Senate Finance Proposal

June 26, 2025 | Alert | By Timothy J. Santoli, Liz Allison, Gregg M. Benson

The Senate Finance Committee has released its own version of proposed legislation following the House’s passage of the One Big Beautiful Bill Act. In this alert we provide a summary of the proposed changes and their implications.

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Senate Finance Committee’s Take on the One Big Beautiful Bill Act

June 26, 2025 | Alert | By Gregg M. Benson, Helen Huang, Liz Allison, Timothy J. Santoli, Ari Feder

A high-level summary of key differences between the House and Senate versions of the One Big Beautiful Bill Act.

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Summary of Proposed Section 899 of the US Internal Revenue Code and Its Impact on Section 892 Benefits and Tax Treaties

May 19, 2025 | Alert | By Ari Feder, Gregg M. Benson, Timothy J. Santoli, Helen Huang

Proposed Section 899 of the Internal Revenue Code, incorporated into “The One, Big, Beautiful Bill,” aims to impose retaliatory tax measures against certain “applicable persons” from “discriminatory foreign countries.”

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Tax Reform 2.0 — The One, Big, Beautiful Bill

May 15, 2025 | Alert | By Gregg M. Benson, Timothy J. Santoli, Ari Feder, Helen Huang

President Trump’s legislative priorities advance through Ways and Means, seeking to permanently extend numerous tax cuts and to roll back Biden-era energy tax credits. But looming disagreements among House and Senate Republicans suggest the negotiation process has just begun.

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Proposed Treasury Regulations Provide Guidance on Stock Buyback Excise Tax for Redemptions and M&A Transactions

May 23, 2024 | Alert | By David Salamon, Gregg M. Benson, Timothy J. Santoli, Helen Huang

Read about proposed Treasury regulations that provide guidance on the application of the stock buyback excise tax to redemptions and M&A transactions.

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News & Press

Press Release Thumbnail Mintz

Mintz advised Debticate, Inc., an industry-leading provider of loan syndication and sales workflow software for financial institutions, in its acquisition by Automated Financial Systems, LLC (AFS), a portfolio company of OceanSound Partners.

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Recognition & Awards

  • Legal 500 United States: Ranked for Non-Contentious Tax (2020)

  • Legal 500 United States: Ranked for International Tax (2020)

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Involvement

  • Member, Tax Section, New York State Bar Association
  • Member, USA Branch of the International Fiscal Association
  • Member, Foreign Activities of US Taxpayers Committee, American Bar Association
  • Member, US Activities of Foreigners and Tax Treaties Committee, American Bar Association
  • Member, Tax Treaties Committee, Tax Section, American Bar Association
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