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Legal Update

The Impact of Tax Reform on Leveraged Lending Transactions

13 March 2018
Mayer Brown Legal Update
On December 22, 2017, the US Internal Revenue Code (“IRC”) underwent a major overhaul through the enactment of the bill informally known as the “Tax Cuts and Jobs Act” (the “Tax Act”).

Mayer Brown’s Tax Transactions and Banking & Finance practices closely monitored the Tax Act throughout the legislative process and, in this Legal Update, provide a condensed overview of some of the provisions of the Tax Act applicable to leveraged lending transactions and their potential impacts on documentation and structuring.


  • Frederick C. Fisher
    T +1 312 701 8545
  • Barbara M. Goodstein
    T +1 212 506 2264
  • Michael K. Marion
    T +1 212 506 2651
  • Adam C. Wolk
    T +1 212 506 2257
  • Christopher M. Chubb
    T +1 312 701 8477
  • Lucas Giardelli
    T +1 212 506 2238
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