Skip to main content
L. Frank Cordero

L. Frank Cordero

Shareholder
Miami 直线电话 +1 305.579.0828 电话 +1 305.579.0500

Frank Cordero, Co-Chair of the Miami Tax Practice, focuses his tax practice on mergers and acquisitions involving domestic and foreign public and private companies and private equity funds, business structuring, and executive compensation. He also advises multinational businesses on international tax matters with respect to investments and activities in the U.S. and abroad.

Frank’s mergers and acquisitions practice includes advising buyers and sellers on the federal income tax aspects of taxable and tax-free corporate acquisitions and reorganizations and transactions involving limited liability companies and other entities classified as partnerships for tax purposes. His general structuring work includes advising on issues applicable to C corporations, S corporations and partnership entities, taxable and tax-free spin-offs and other divisions of corporate entities, partnership formations, contributions, mergers, divisions and distributions, and drafting of partnership tax allocations and other tax-related provisions.

With regard to executive compensation, Frank’s practice encompasses equity-based grants in corporate and partnership entities, and establishment of profits interests in partnership entities. Frank also advises with respect to measures to mitigate federal tax consequences of change-in-control payments under the golden parachute rules.

In the area of international tax, Frank advises on inbound matters involving investments and activities in the United States, and structuring of equity and debt investments, including portfolio debt. He also advises individuals with respect to the establishment of U.S. residency for federal income tax purposes and related issues. On the outbound side, Frank advises U.S. clients on matters relating to the structuring of foreign investments and activities to mitigate U.S. and worldwide tax consequences.

Concentrations

  • Mergers and acquisitions
  • Corporate tax
  • Partnership tax
  • International tax
  • Executive compensation

主要执业方向

主要执业经验

  • Florida Certified Public Accountant, (recipient of the Sells award and FICPA award for the highest grade on the May 1987 CPA exam in Florida)
  • Part of a team that represented an affiliate of The Carlyle Group in connection with an investment in Tillman Infrastructure, a leading privately held cell tower platform in the United States.
  • Part of a team that represented an affiliate of The Carlyle Group in connection with the acquisition of Involta, LLC, a leading regional U.S. data center and hybrid infrastructure company.
  • Represented Blue Wolf Capital Partners, LLC in connection with the acquisition of CIVCO Radiotherapy, a global leader of radiotherapy patient positioning and immobilization equipment.

荣誉和领导力

  • Listed, The Best Lawyers in America, “Tax Law - Florida,” 2006-2025
  • Listed, Super Lawyers magazine, “Florida Super Lawyers – Tax: Business,” 2014-2018
  • Member, The Florida Bar, 1990-Present

资历

教育
  • J.D., magna cum laude, University of Pennsylvania Law School
    • Editor, University of Pennsylvania Law Review
    • Order of the Coif
  • M.S., Taxation, Florida International University
  • B.B.A., Accounting, high honors, Florida International University
获准执业地区
  • Florida
语言
  • Spanish, 流利

Related Capabilities

Tax Mergers & Acquisitions