Micah Bloomfield concentrates in taxation of financial products, with particular emphasis on with particular emphasis on asset-backed securities transactions, including life and structured settlement transactions. He has considerable experience with bankruptcy tax issues and domestic and cross-border leasing agreements.

Mr. Bloomfield also has advised dealers and other participants in numerous swap and other derivatives transactions. In connection with cross-border swap transactions, he drafted model tax modules which can be used for negotiating ISDA tax representations and related tax forms. He is an active member of ISDA�s tax committee. Recent projects include:

Working in conjunction with an industry group task force on a project sponsored by the Alliance of American Insurers regarding the domestication of issuers of catastrophe bonds;

Co-authoring a revision of Real Estate Investment Trusts (Securities Law Series);

Commenting on the proposed contingent notional principal contract regulations.

Memberships

Committee on Financial Instruments, New York State Bar Association

Financial Transactions Committee, American Bar Association

Activities

Co-author: Improving After-Tax Income for U.S. Investors in CDO Equity, Journal of Structured Finance, Summer 2005; Co-author, "SEC Final Auditor Independence Rules Fall Short on Tax Services," BNA Daily Tax Report, March 10, 2003; Co-author, "Hard Work Produces 2002 ISDA Master Agreement: New Tax Provisions Reflected," Derivatives Report, March 2003; Co-author, Business Workouts Manual (2d edition, 2002, West); Co-author, Real Estate Investment Trusts (Securities Law Series 2002, West);

Admitted to Practice

Massachusetts, 1978

New York, 1979

U.S. Tax Court, 1981

Education

LL.M., New York University School of Law, 1985; Tax

J.D., cum laude, Harvard Law School, 1978

A.B., cum laude, Harvard University, 1975