Gary Mandel is a Partner in the Firm's Tax Department.  His areas of concentration are federal income tax with a particular emphasis on corporate mergers and acquisitions, joint ventures, restructurings and spin-offs.

Mr. Mandel advises on tax matters for, among others, several of the firm's private equity fund clients.  He advised on the spin-off of several businesses of H.J. Heinz and its merger with Del Monte and numerous buyout transactions by the Firm's private equity fund clients which have included the acquisition of Vivendi Publishing, acquisition of Weider Publications, acquisition of Columbia House and the pending acquisition of TRW's automotive business.  He also has advised on multiple acquisitions and initial public offerings in the insurance industry. 

Mr. Mandel 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.  Mr. Mandel earned an LL.M. with distinction in 1996 from Georgetown University School of Law.  Mr. Mandel is also a certified public accountant.  He was a Law Clerk to the Honorable Carolyn Miller Parr (United States Tax Court) from 1994-1996.  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, the New York and American Bar Associations.  He is admitted to practice in New York and the U.S. Tax Court.  Mr. Mandel is an adjunct professor at New York Law School, teaching in the LL.M. program and will also be an adjunct professor at Fairfield University teaching in the graduate program. 

Honors/Associations

•	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)

Publications

•	Private Equity Investments in Portfolio Company Debt: An Overview of Legal Issues, 2009
•	American Recovery and Reinvestment Tax Act of 2009 Temporarily Defers Cancellation of Indebtedness Income for Debt Repurchases, Exchanges, Cancellations and Modifications
•	American Jobs Creation Act of 2004
•	The IRS Recently Announced That it Would No Longer Rule on Certain Issues in Spin-Off Transactions
•	IRS Liberalizes Regulations Defining the Scope of a Plan Under section 355(e)
•	Recent Proposed Regulations Defining the Scope of a Plan Under Section 355(e)

Speaking Engagements

•	Simpson Thacher Partner Gary Mandel to Speak at 10th Annual Tax Practices for Private Equity Funds October 20, 2009
•	Gary B. Mandel to Speak at IIR's Private Equity Tax Practices 2009 May 18, 2009
•	Gary B. Mandel to Speak at Tax Practices for Private Equity Funds Conference May 18, 2009
•	Gary Mandel to Speak at 7th Annual Private Equity Tax Practices Conference May 29, 2008
•	Gary Mandel to Speak at "The Private Equity Financial Management Summit" May 27, 2008

Admissions

•	New Jersey 1994
•	New York 1995
•	U.S. Tax Court 1996

Education

•	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.