Carl M. Jenks is a partner in the New York and Cleveland offices of Jones Day, and is the coordinator of the New York tax group. His practice covers a wide range of federal income tax areas, including bankruptcy, mergers and acquisitions, and tax controversies. His practice also involves extensive representation of privately held companies and venture capital firms, both in Cleveland and in New York. Mr. Jenks serves on the Board of Editors of Collier on Bankruptcy and is one of the principal authors of the BNA tax portfolio on corporate bankruptcy. A frequent speaker on tax topics at tax institutes and seminars around the country, Mr. Jenks is a member of the American Law Institute and the International Insolvency Institute, a Fellow of the American College of Tax Counsel and the American College of Bankruptcy and a member of the National Bankruptcy Conference. He is listed in The Best Lawyers in America. He is a graduate of Carleton College (B.A.), Duke University (M.A.; Ph.D.), and Harvard Law School (J.D.).
Candace Ridgway is a partner in the Washington, D.C., office of Jones Day. Her practice encompasses corporate and general business tax law, with extensive experience in advising on the most tax-efficient structures for corporate transactions, including reorganizations and other transactions by corporations in bankruptcy. Ms. Ridgway has spoken and written on corporate transactional tax issues, particularly relating to spin-offs. She is author of two BNA tax portfolios and is one of the principal authors of the BNA tax portfolio on corporate bankruptcy. In addition, she has authored a number of Tax Management Memoranda and other articles on spin-offs and corporate reorganization and bankruptcy issues. Ms. Ridgway is a graduate of the University of Connecticut (B.A.), Arizona State University (M.B.A.), Cornell University (J.D.), and Georgetown University (LL.M. in Taxation).
John Currivan is a partner in the Cleveland office of Jones Day and is the coordinator of the tax group in that office. He has wide experience in the taxation of partnerships and limited liability companies, including a variety of venture capital transactions, private equity fund formation, corporate joint ventures, partnership acquisitions and dispositions, and complex restructurings of debt and equity interests. He also has substantial experience in tax-free exchanges involving real estate and personal property. Mr. Currivan is one of the principal authors of the BNA tax portfolio on corporate bankruptcy. He is also coauthor of a book on Ohio limited liability companies and the principal author of an article on contingent obligations in partnerships. He is a frequent speaker at the Cleveland Tax Institute, has chaired the Institute and currently serves on its Executive Committee. He also has been a speaker at the Tax Executives Institute. He is a graduate of Cornell University (B.S.; J.D.), the University of West Florida (M.S.) and the University of California, Berkeley (M.S.).
Carolyn Joy Lee is a partner in the New York office of Jones Day and is widely recognized for her extensive experience in state and local taxation. Ms. Lee's transactional practice encompasses a broad variety of planning, including in the contexts of corporate mergers and acquisitions, structured finance, asset sales and acquisitions, workouts and bankruptcies, internal structuring for issues of nexus, combination and apportionment, state and local tax planning for high net worth individuals, and the taxation of special entities such as utilities. She also has an active practice handling federal, state, and local tax audits, controversies, and litigation and advising clients considering voluntary disclosure agreements, amnesties, and financial reporting issues relating to state and local tax compliance. Ms. Lee has served as chair of the Tax Section of the New York State Bar Association and as chair of the State and Local Tax Committee of the Association of the Bar of the City of New York. She is the coauthor of a BNA tax portfolio on New York sales and use taxes and writes and speaks frequently on topics relating to state and local taxation. She is a graduate of the Johns Hopkins University (B.A.) and Columbia University (J.D.).