Brian A. Silikovitz Partner

New York Roseland
T 646.414.6888 | F 973.597.2563



Chair, Tax Group

Brian A. Silikovitz is Chair of the Firm's Tax Group. He provides structuring and other tax advice in mergers and acquisitions, fund formation, debt and equity investments, executive compensation, and other tax issues that arise throughout the life of a business.

Brian regularly provides advice on the tax aspects of mergers and acquisitions, including structuring for particular goals such as tax-free receipt of buyer equity, step-up in asset basis, and efficient use of net operating losses and other tax attributes, as well as drafting and negotiating tax indemnity and related provisions of transaction documents. He also regularly prepares the economic and tax provisions of complex partnership and limited liability company operating agreements. His representation includes advising on cross-border structuring and other tax issues arising from foreign operations or investment.

Brian works extensively with Lowenstein Sandler’s Tech Group, advising start-ups on initial choice of business entity and structuring of early-stage investments. His counsel takes into account such factors as the likely operational results in early years, incentive compensation issues, and tax issues that likely will arise upon venture capital financings and ultimately in exit transactions. He also works closely with the firm’s Investment Management Group, advising on the structure of hedge funds and private equity funds and their management entities, considering the special needs of tax-exempt and foreign investors and the managers of those funds.

In addition, Brian represents clients on state and local tax issues, including the often uncertain sales and use tax issues arising from "SaaS" businesses and e-commerce in general, counsels businesses and executives on the tax aspects of incentive compensation arrangements, including stock options, restricted stock, RSUs and phantom equity, and partnership profits interests, and provides advice to tax-exempt organizations regarding operational and other requirements.

Brian takes particular pride in his practical, results-oriented approach, helping clients not only with the substance of their tax issues but also with the economic impact of those issues on their businesses. He avoids jargon and explains issues in understandable terms so that decision makers can act quickly and knowledgeably.

Brian is a member of the Recruiting Committee and serves as a program coordinator for the firm’s summer associate program. He especially enjoys getting to know the summer associates personally and helping introduce them to life at the firm.

Brian also is an Adjunct Professor at the Rutgers School of Law.

Publications

Year-End Developments and Compliance Checklists
Investment Management Client Alert, January 22, 2015
Scott Moss, George Danenhauer, Andrew Graw, Matthew Magidson, Brian Silikovitz, Jonathan Wishnia, Lesley Adamo, Christina Iafe
How Startup Founder Stock Often Triggers Unnecessary Personal Tax Hits
Forbes, January 6, 2015
Brian Silikovitz, Ed Zimmerman
FATCA – Important Implementation Updates
Tax Client Alert, April 9, 2014
Brian Silikovitz, Lesley Adamo
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Press Mentions

Lowenstein Sandler represented Pernix Therapeutics Holdings Inc. in its acquisition of the Zohydro® ER Franchise from Zogenix Inc. Under terms of the agreement, Pernix, through its wholly-owned subsidiary, Ferrimill Limited, paid Zogenix $70 million in cash, issued to Zogenix 1,682,086 shares of Pernix common stock and deposited an additional $10 million in cash in escrow to fund potential indemnification claims for a period of 12 months following the closing. Pernix also purchased certain Zohydro ER inventory. The Lowenstein deal team is led by Michael Lerner, Herschel Weinstein, and Park Bramhall, and also included Lowell A. Citron, Marc Kurzweil, Brian A. Silikovitz, Christina Iafe, Jack D. Sidorov, Jeffrey M. Shapiro, Hilla Shimshoni, Tara P. D'Orsi, Michael AmalfeSarah Saladini and Eugene Cheval. , April 24, 2015
Lowenstein Sandler represented Covis Pharma S.á.r.l and Covis Injectables S.á.r.l, global specialty pharmaceutical companies providing therapeutic solutions to patients, in their all-cash $1.2 billion sale of assets to Concordia Healthcare Corp (TSX: CXR), a diverse healthcare company focused on legacy pharmaceutical products, orphan drugs, and medical devices for the diabetic population. The acquisition closed on April 21, 2015. The Lowenstein deal team was led by Ethan A. Skerry, Robert G. MinionPeter H. Ehrenberg and also included Nicholas G. Mehler, Sam E. Khan, Jean N. Samedi, Brian Shemesh, Jack D. Sidorov, Jeffrey M. Shapiro, Hilla Shimshoni, Lowell A. Citron, Theodore C. Sica, Brian A. Silikovitz, Christina IafeKatie Cobb, Brandon Greenblatt and Gene Cheval. , April 21, 2015
Lowenstein Sandler represented Celimmune LLC, a clinical development-stage immunotherapy company focused on treating and preventing autoimmune diseases, in connection with its licensing of a Phase 2-stage, anti-IL-15 monoclonal antibody (AMG 714) from Amgen (NASDAQ:AMGN). Financial terms of the agreements were not disclosed. Celimmune plans to initiate Phase 2 studies of AMG 714 for the treatment of diet non-responsive celiac disease and refractory celiac disease (RCD). Celiac disease is a chronic hereditary systemic autoimmune and inflammatory disease triggered by gluten consumption. The Lowenstein team included Michael J. Lerner, Herschel Weinstein, Park S. Bramhall, Brian A. Silikovitz and Lesley P. Adamo. , March 2, 2015
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Related Areas

Tax
Corporate
Corporate Finance & Securities
Employee Benefits & Executive Compensation
Investment Management
Life Sciences
Mergers & Acquisitions
Mortgage & Structured Finance
The Tech Group
Venture Capital, Angel Investing, and M&A

Education


New York University School of Law ( LL.M. , 1997 ) , Taxation
University of Southern California Law Center ( J.D. , 1992 ) , Notes Editor, Southern California Law Review
University of Pennsylvania ( B.A. , 1989 )

Bar Admissions


New York
New Jersey
California
Massachusetts
Pennsylvania

Affiliations


  • Adjunct Professor, Rutgers School of Law 
  • University of Pennsylvania Alumni Interview Program 
  • New York State Bar Association Tax Section