Shamir Merali is a partner in the Tax Department in the New York office of Morrison & Foerster LLP, where he focuses on federal tax matters. Mr. Merali has extensive experience with all federal tax aspects of capital markets transactions. Mr. Merali also provides federal tax advice on monetization and hedging techniques and cross-border investment and financing transactions.

Mr. Merali routinely advises investment banks and banks on innovative and tax-efficient capital markets instruments, financial products and specialized derivatives, including trust preferreds, Tier One capital instruments, mandatorily remarketed debt instruments, mandatorily exchangeable debt instruments, convertible and contingent convertible bonds, hedge fund and commodity-linked derivatives, foreign currency linked instruments and structured notes.

Mr. Merali authored “Towards a Coherent Treatment of Taxable Corporate Acquisitions on the Merits of an Explicitly Carryover Basis Regime” in the Journal of Corporate Taxation, Vol. 27, No. 2. He is a member of the New York State Bar Association.

Mr. Merali received his J.D. from Harvard Law School in 1999 and his A.B. from Dartmouth College in 1991.

Mr. Merali is admitted to practice in New York.