AREA OF PRACTICE

Tax

Biography

Nicole Bouchard is a partner and the Chair of the Tax Group at Brown Rudnick. Nicole's practice encompasses general tax planning issues including corporate, partnership, real estate, private equity, hedge fund, and international taxation. Nicole advises her clients on domestic and international mergers and acquisitions, complex financings, cross-border investments, aircraft finance transactions, and tax controversy matters.  She works with a variety of specialized entities such as tax-exempt organizations and REITs and provides pro bono representation to several nonprofit organizations.

Additionally, Nicole participates in the representation of creditors, debtors, and investors to restructure, acquire, and sell financially troubled entities inside and outside of Chapter 11 bankruptcy proceedings.

Prior to rejoining Brown Rudnick, Nicole was a Senior Counsel at MetLife where she primarily engaged in tax planning related the company’s alternative investment portfolio.  Nicole also provided tax advice with respect to the company’s third-party asset management platform and tax issues specific to insurance companies.

Representation

Representation of a public company in a $1 billion private placement of senior notes

Representation of a UK company in a pre-offering restructuring prior to placing its shares on the AIM  

Representation of a US software company in connection with an internal restructuring related to its intellectual property 

Representation of a large tax-exempt organization in obtaining relief from tax-related penalties

Representation of multiple foreign clients regarding inbound real estate investment structures

Representation of multiple clients in the Blockchain and tokenized ecosystems space

Education

New York University – L.L.M., 2008
Chicago-Kent College of Law – J.D., with honors, 2007
CALI Awards
University of Wisconsin, Madison – B.S., 2003

Bar Admissions

New York
Publications
Co-author, "Tax Treatment of Foreign Partners Selling Certain Partnership Interests" Brown Rudnick Alert, December 27, 2018
Co- author, “Qualified Opportunity Zones”, October 26, 2018
Co-author, "2017 Tax Reform" Brown Rudnick Alert, December 20, 2017
Community Involvement
New York Junior League
Free Arts NYC Junior Board