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About the Authors

Frank Aquila & Melissa Sawyer

Frank Aquila & Melissa Sawyer

Partners, Sullivan & Cromwell LLP, Mergers & Acquisitions Group

Frank Aquila is a partner in the Sullivan & Cromwell LLP Mergers & Acquisitions Group. His practice focuses on mergers, acquisitions, strategic alliances and corporate governance matters for large multinational corporations. Mr. Aquila has been lead outside counsel to companies such as Amgen, British Airways and Diageo with respect to many of their most significant joint ventures and strategic alliances. Mr. Aquila received a Burton Award for Legal Achievement in 2005 and was named a "Dealmaker of the Year" by the American Lawyer in 2009. He received his A.B. degree from Columbia University and his J.D. degree from Brooklyn Law School.
 
Melissa Sawyer is a partner in the Sullivan & Cromwell LLP Mergers & Acquisitions Group. Her practice focuses on a variety of corporate, mergers, acquisitions, strategic alliances and private equity matters, both in the U.S. and internationally. Ms. Sawyer was featured in "The Facebook of Wall Street's Future" (New York Times, October 3, 2007) as one of Wall Street's "next generation of deal makers." She received her B.A. degree from Washington & Lee University and her J.D. degree from the University of Virginia Law School.

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Dems: Surtax AGI filers over ½MM single/1MM joint
Dems: Excise tax on the noncompliant uninsured
GOP: No tax incentives to buy individual coverage
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