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Gary B. Mandel

Gary B. Mandel

Of Counsel
425 Lexington Avenue
New York, NY 10017 
Phone: +1-212-455-7963
Fax: +1-212-455-2502
Gary Mandel’s area of concentration is federal income tax, with an emphasis on corporate mergers and acquisitions, joint ventures, restructurings and spin-offs. He has advised a wide mix of clients, including financial institutions and private equity funds that the Firm represents. Chambers describes him as a professional “who knows how to get a deal closed” in the face of “seemingly intractable tax issues.” Also a certified public accountant, Gary is an adjunct professor at Columbia and New York law schools. Early in his career, he clerked for the Hon. Carolyn Miller Parr of the U.S. Tax Court.

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Work Highlights
  • Polymer Group, Inc., a Blackstone portfolio company, in its acquisition of control of Providência
  • Genesee & Wyoming Inc. in its $210 million acquisition of the west end of the Dakota, Minnesota & Eastern Railroad from Canadian Pacific
  • Blackstone in connection with its approximately $200 million investment in Crocs, Inc.
  • Blackstone in acquisition of Texas Generation Portfolio
  • Exelis in connection with the spin-off of its military and government services business, currently called Exelis Mission Systems, into a new independent public company
  • SAIC in connection with the spin-off of its technical, engineering and enterprise information technology services business
  • Georgetown University Law Center, 1996 LL.M.
    with distinction
  • St. John’s University School of Law, 1994 J.D.
    cum laude
  • Pace University, 1990 M.B.A.
  • Brooklyn College of the City University of New York, 1985 B.S.
  • Association of the Bar of the City of New York
  • New York State Bar Association, Member, Tax Section; Executive Committee (2001–Present); Committee on Pass-Through Entities (2002–Present)
  • American Bar Association, Tax Section (1997–Present)
  • New Jersey 1994
  • New York 1995
  • U.S. Tax Court 1996

Gary Mandel is Of Counsel at Simpson Thacher & Bartlett LLP.  His areas of concentration are federal income tax with a particular emphasis on corporate mergers and acquisitions, joint ventures, restructurings and spin-offs.

Gary has advised on tax matters for, among others, several of the Firm’s private equity fund clients.  He also has advised on multiple acquisitions for financial institutions. 

Gary has been consistently recognized as a leading tax lawyer by Chambers USA: America’s Leading Lawyers for Business. Clients have described him as “an impressive tax lawyer, in terms of technical knowledge and real-world experience, and very creative in thinking about solutions to complex problems,” and noted that “[h]e knows lots about the market and gets to the point with practical advice very quickly.

Gary joined Simpson Thacher in 1997 as an Associate and became Partner in 2003.  He received his B.S. in 1985 from Brooklyn College, his M.B.A. in 1990 from Pace University and his J.D., cum laude, in 1994 from Saint John’s School of Law.  Gary earned an LL.M. with distinction in 1996 from Georgetown University School of Law.  Gary is also a certified public accountant.  He was a law clerk to the Hon. Carolyn Miller Parr (U.S. Tax Court) from 1994 to 1996.  He is a member of the Executive Committee of the Tax Section of the New York State Bar Association.  He is also a member of the Association of the Bar of the City of New York and of the New York and American Bar Associations.  He is admitted to practice in New York, New Jersey and the U.S. Tax Court.  Gary is an adjunct professor at Columbia Law School teaching in the J.D. program and at New York Law School, teaching in the LL.M. program.

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