Shay Moyal is an associate in the Tax Department. He advises on the U.S. federal income tax aspects of mergers and acquisitions, spin-offs, investment fund matters, debt transactions, real estate transactions, and capital markets issuances.
Experience
In Fall 2018, Shay was an adjunct lecturer on Advanced Topics in International Tax at the University of Michigan Law School in Ann Arbor.
- Section 267A and the Taxation of Hybrid Mismatches under the Code, 74 THE TAX LAWYER
- “Don’t Stop the BEAT,” Tax Notes Federal, Feb. 3, 2020, pp. 721-735 and Tax Notes International, Feb. 3, 2020, pp. 533-547 (presented at Oxford CBT Doctoral Conference 2020) IFA (USA Branch) Best Writing Award; International Taxation in China (May 2022).
- Back to Basics: Rethinking Normative Principles in International Tax, 73 THE TAX LAWYER 165 (2019);
- American Family Insurance Group in the sale of a majority stake in the attorney-in-fact of Trusted Resource Underwriters Exchange to funds managed by Gallatin Point Capital.
- Truist Insurance Holdings in its acquisition of Kensington Vanguard National Land Services.
- Truist Insurance Holdings in its approximately $3.4 billion acquisition of BankDirect Capital Finance, a nationwide premium finance company.
- The Bonduelle Group in its sale of a 65% stake in Bonduelle Americas Long Life to Fonds de solidarité FTQ and Caisse de dépôt et placement du Québec.
- Tenex Capital Management in its investment in Rose Paving, a national provider of parking lot maintenance and rehabilitation solutions.
- Bending Spoons in its acquisition of Evernote.
- PDI Technologies, a portfolio company of Insight Partners, in its acquisition of Blue Cow Software, LLC, a fuel oil and propane management software business.
- Ariel Alternatives, the private equity subsidiary of Ariel Investments, on its acquisition of majority stake in Sorenson ($1.3 Billion).
- Exela, on the exchange of its Common Stock for its 6.00% Series B Cumulative Convertible Perpetual Preferred Stock.
- Full In Partners, on its sale of ServiceCore.
- Insight Partners, on its investment in Qonto.
- Western & Southern, on its acquisition of digital life insurance platform Fabric.
- Curtis Instruments, on its sale to Kohler Co.
- Take-Two, on its acquisition of Zynga, a landmark merger for the gaming industry. Take-Two will acquire all of the outstanding shares of Zynga in a cash and stock transaction with a total enterprise value of approximately $12.7 billion.
- Ministry Brands, on the majority investment from Reverence Capital Partners.
- Velocity Risk, on its acquisition by Oaktree Capital Management.
- FFL Partners and Two Sigma Impact on the acquisition of a majority ownership of Community Medical Services.
- Foreside, a portfolio company of Genstar Capital, on its combination with ACA Group.
Credentials
Education
University of Michigan Law School, SJD, 2020 University of Michigan Law School, LL.M., 2017 Hebrew University, Bachelor of Law/Bachelor of Accounting, 2014