Mr. Udowychenko brings a particular proficiency in M&A and tax services to the Gibbons Corporate Group. His experience includes leading buy-side and sell-side clients through international, federal, state, local, and transfer-pricing tax issues, conducting tax due diligence, structuring, and performing integration services for acquisitions of both U.S. and non-U.S. companies, including for deals exceeding $450 million.
Mr. Udowychenko is well-versed in conducting tax due diligence and tax structuring services for private equity and strategic clients acquiring stock or assets of U.S. and non-U.S. businesses, especially in the software space. He assists in performing tax due diligence for inbound and outbound transactions, analyzing various tax issues such as sales tax, check-the-box rules, successor liability, the portfolio interest exemption, withholding taxes, permanent establishments, tax treaties qualifications, anti-churning, debt-equity classifications, foreign tax credits, and more. He is well-versed in modeling tax attributes and financial modeling (ability to utilize tax NOLs, R&D credits, bonus depreciation, etc.) and is skilled in drafting stock and asset acquisition agreements, disclosure schedules, Section 1060 allocations, and investment fund agreements.
He has also written memoranda on such topics as foreign tax credits, the tax treatment of legal settlements, qualified small business stock, transaction costs, deferred compensation, investment tax credits, up-C transactions, anti-churning issues, and more.
Additionally, he analyzed proposed and final Treasury Department regulations to evaluate impacts on clients’ transactions, and optimized the location of intellectual property and considered the effect of Section 901 on foreign tax credits for licensing intellectual property.
New York Law School (J.D., cum laude)
- Harlan Scholar
- Notes and Comments Editor, New York Law School Law Review
Rutgers University (B.S.)
State of New Jersey
State of New York
Judicial Intern to the Honorable Dennis M. Cavanaugh, United States District Court, District of New Jersey, Newark, New Jersey, January 2013 – April 2013
Associate, Geller & Company LLC, M&A Tax, Planning, and Research, New York, NY, November 2020 – July 2023
Senior Associate, KPMG LLP, M&A and Tax Services, New York, NY, August 2016 – October 2020
Associate, PriceWaterhouseCoopers LLP, International M&A and Tax Services, New York, NY, September 2014 – August 2016