Brian A. Silikovitz Partner

New YorkNew Jersey
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.


Gimme Shelter: VC-Backed M&A Tax Strategies For QSBS/1202
Forbes Tech, July 18, 2016
Brian Silikovitz, Ed Zimmerman
Year-End Developments and Compliance Checklist
Investment Management Client Alert, January 2016
Scott Moss, Matthew Magidson, Andrew Graw, Brian Silikovitz, Karen R. Abraham, George Danenhauer, Christina Iafe, Darren Goodman, Lesley Adamo
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
View More...

Press Mentions

Lowenstein Sandler represented TRANZACT in its sale to private equity fund, Clayton, Dubilier & Rice. TRANZACT, the leading provider of direct-to-consumer sales and marketing solutions for insurance carriers in the United States, is a longtime firm client. This transaction represents the fourth time Lowenstein has been involved in the sale of a stake of this company. Terms of the transaction were not disclosed. The deal team included Steven Siesser, Traci Tomaselli, Anita Chapdelaine, Jonathan Goodman, Katie Cobb, Bryan Seelig, Jim Gregory, Darren Goodman, Megan Monson, Brian Silikovitz, Lesley Adamo, Lowell Citron, Chad Pearlman, Maureen MontagueVanessa Ignacio and John Wintermute. , June 9, 2016
Lowenstein Sandler represented 160over90, a national branding and creative services agency, in the sale of a majority stake to Searchlight Capital Partners, L.P., a private equity firm. The terms of the transaction were not disclosed. The Lowenstein deal team included Ethan Skerry, Alex Brooks, Bryan Seelig, Brian Silikovitz, Christina Iafe, Lesley Adamo, Andrew Graw, Darren Goodman, Ted Sica, Dan Suckerman, and John Wintermute. , March 1, 2016
Lowenstein Sandler is representing long-time client, Indorama Ventures Public Company Limited, in the proposed acquisition of a Decatur, Alabama manufacturing facility from BP Amoco Chemical Company. The definitive purchase agreement for the 1,000-acre, 450-employee facility was signed on January 6, 2016. The acquisition of the Decatur facility is the sixth investment in North America in which Lowenstein represented Indorama and the second in the past year. In 2007, Lowenstein represented Indorama in acquiring the land rights and raw material supply agreement from BP to build its AlphaPet plant, which is co-located at the Decatur site. The Lowenstein team was led by partner Nicholas San Filippo IV, and included Nicholas Mehler, Christine Osvald-Mruz, Brian Silikovitz, Norman Spindel, Stuart Yusem, Samiul Khan, Ethan Skerry, Lesley Pruzansky Adamo, Eugene Cheval, Robert Bee, and Meredith Jewitt. , January 6, 2016
View More...

Related Areas

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


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


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