Thomas Humphreys is head of the Federal Tax Practice Group as well as co-chair of the Tax Department at Morrison & Foerster. Mr. Humphreys has extensive experience with the tax aspects of capital markets transactions, financial instruments, real estate investment trusts, mortgage and asset-backed securities, mutual funds, mergers and acquisitions, bankruptcy and reorganization, tax reporting and withholding (including the Foreign Account Tax Compliance Act or “FATCA”) and international transactions.
Mr. Humphreys works with investment banks and issuers on developing new financial products. He has advised investment banks and banks on most of the major capital markets developments in the last decade including trust preferreds, Tier One capital instruments, and contingent convertible bonds. He currently works with several banks and investment banks on developing new capital markets products involving equity, debt and preferred stock.
Mr. Humphreys is the author of Limited Liability Companies and Limited Liability Partnerships, published by Law Journal Seminars-Press. He is also a co-author of Federal Taxation of Partnerships and Partners, an online volume that is part of the CCH Expert Treatise Library. He is a frequent speaker on financial instruments topics before various audiences including the Structured Products Association.
Mr. Humphreys is an adjunct professor of law at New York University Law School, where he teaches Taxation of Financial Instruments in the LL.M. program. Mr. Humphreys is currently a member of the faculty of the European Tax College in Tilburg, The Netherlands, where he teaches a seminar on the U.S. Taxation of Financial Instruments.
Mr. Humphreys is also a solicitor, admitted as a member of the Law Society of England and Wales.