Robert Cudd is a partner practicing in the San Francisco and New York offices of Morrison & Foerster. Mr. Cudd has over 30 years’ experience in a broad range of tax matters, including corporate, merger and acquisition, partnership, financial institution, real estate investment trust, and insurance tax issues.

Mr. Cudd has had extensive experience structuring all types of corporate and partnership transactions and financial products, including those involving foreign entities, limited liability companies, REITs, RICs, REMICs, and tax-exempt organizations such as pension funds and foundations. He has been involved in all of the tax aspects of structuring investments in real estate, securities, joint-venture projects, private equity funds and hedge funds. He has broad experience in taxable and tax-free corporate, partnership, and business reorganizations; in acquisitions and dispositions; and in structuring financial products, such as securitizations, swaps, options, hedges, contingent payment debt instruments, and other innovative products.

Mr. Cudd has structured numerous cross-border arrangements for both U.S. and foreign investors including both U.S. and foreign private equity funds, real estate funds, and hedge funds.

Mr. Cudd is admitted to practice in the state and federal courts of New York and California, the 2nd Circuit U.S. Court of Appeals, and the United States Supreme Court. He is also listed among New York Super Lawyers for 2006.