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Katharine P. Moir
Partner

2550 Hanover Street
Palo Alto, California 94304
Phone:  (650) 251-5035
Fax:  (650) 251-5002
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Katharine P. Moir is a Partner at Simpson Thacher & Bartlett in the Firm’s Tax Department.  Ms. Moir represents clients in a broad range of transactions, including mergers, acquisitions, joint ventures, and public and private offerings of securities.  She also advises private equity fund sponsors and limited partners.

Ms. Moir’s representations include, without limitation, the following notable transactions:

  • Oaktree Capital Group’s offering of Class A Units;
  • Blackstone in its acquisition of Pinnacle Foods Group;
  • Google in its acquisition of YouTube;
  • Silver Lake Partners in its acquisition of IPC Information Systems;
  • KKR in its acquisition of Saras Software, an Indian subsidiary of Flextronics;
  • KKR in its acquisition of interest in Seven Media Group, KKR’s joint venture with Seven Networks (Australia);
  • KKR in its acquisition of MMI Holdings Limited (Singapore);
  • Elevation Partners in its investment in Forbes Media;  and
  • Hellman & Friedman in connection with its acquisition of Intergraph Corporation. 

Ms. Moir has also advised many private equity sponsors including Advantage Partners, Blum Capital, Carlyle Japan Partners, Centerbridge Capital Partners, New Horizon Capital, Pantheon Ventures, Platinum Equity, Silver Lake Partners, Rosewood Capital and Trustbridge Partners.  In addition, Ms. Moir has advised private equity fund investors, including university endowments, private foundations and funds-of funds.

Ms. Moir received her B.A. with honors from Princeton University in 1992 and her J.D. with honors from the University of Chicago in 1996.  She is admitted to practice in California, New York and Illinois.

Publications
•  Private Equity Investments in Portfolio Company Debt: An Overview of Legal Issues, 2009
•  American Recovery and Reinvestment Tax Act of 2009 Temporarily Defers Cancellation of Indebtedness Income for Debt Repurchases, Exchanges, Cancellations and Modifications
•  Integration of Convertible Note Hedge
•  Final Regulations Regarding Capitalization of Expenditures Relating to Intangibles
•  IRS Confirms Treatment Of Equity Units; Permits Interest Deduction
•  IRS Proposes Regulations Regarding Capitalization of Expenditures Relating to Intangible Assets
•  IRS to Provide New Rules for Capitalization of Expenditures Relating to Intangible Assets
•  Qualified Reopening of Debt Issuances
Admissions
•  Illinois 1996
•  New York 1998
•  California 2002
Education
•  University of Chicago Law School, 1996 J.D.
cum laude; Order of the Coif; University of Chicago Law Review, 1994-1996
•  Princeton University, 1992 A.B.
cum laude



•  Tax
 
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