Jonathan E. Cantor

Jonathan Cantor is a Partner in the Firm’s Tax Department. His area of concentration is federal income tax with a particular emphasis on complex capital markets transactions, including high yield and investment grade debt offerings, note programs, initial public offerings, liability management transactions (i.e., tender offers, exchange offers and consent solicitations), stock repurchases and asset securitizations. He represents issuers and underwriters in domestic and international securities offerings, including many of them in the Latin America region. Jonathan also regularly provides tax advice with respect to regulated investment companies in connection with securities offerings, investment activities and fund combinations.

Recent representations include:

• The underwriters in a public offering by UnitedHealth Group Incorporated of $9 billion aggregate principal amount of its notes
• The underwriters in a registered public offering of ¥115 billion aggregate principal amount of debt securities by Berkshire Hathaway Inc.
• The initial purchasers in an offering by Avis Budget Rental Car Funding (AESOP) LLC, a special purpose finance subsidiary of Avis Budget Group, Inc., of $1.428 billion of its asset backed notes
• The initial purchasers in the Rule 144A offering of $575 million aggregate principal amount of convertible senior notes by Marriott Vacations Worldwide Corporation
• The Joint Lead Arrangers and Joint Book-Running Managers in LATAM Airlines Group’s $2.75 billion debtor-in-possession and exit revolving credit facility and certain bridge facilities
• The initial purchasers in the offering by the Republic of Chile of Ps. 1 trillion aggregate principal amount of its bonds
• The Toronto-Dominion Bank in its debut U.S. public offering of US$1.75 billion
• Mizuho Financial Group in its US$1.75 billion notes offering
• The Underwriters in a registered offering of an aggregate of $1 billion of senior notes by ORIX
• FIBRA Prologis in a Ps.8 billion equity offering to existing shareholders to subscribe up to 255,000,000 Real Estate Trust Certificates in reliance upon Regulation D and Regulation S under the Securities Act

Jonathan joined Simpson Thacher in 1999. He received his B.A., summa cum laude, and his B.S., summa cum laude, from the University of Pennsylvania in 1994 and his J.D., cum laude, from Harvard Law School in 1997.