O’Melveny Worldwide

Eleanor Gilbert Dunn

Associate

Areas of Focus
Areas of Focus

Eleanor Gilbert Dunn counsels on transactional tax matters relating to mergers and acquisitions; corporate reorganizations, spin-offs, and restructurings; debt and equity security offerings; and real estate joint ventures.

Eleanor is an experienced advisor regarding REIT tax matters, including REIT formation, operation, and disposition. She advises limited liability companies, partnerships, corporations and S corporations on federal income tax, Texas franchise tax, and sales and use tax laws compliance.

Additionally, Eleanor frequently guides non-profit clients through the formation of public charities and private foundations―and related filings for tax-exempt status.

  • SBJ Capital in its investment in Rishi Tea & Botanicals, a branded specialty and organic tea and botanicals producer
  • A private equity and family office consortium in its US$1.84 billion acquisition of PureWest Energy, a leading Rocky Mountain independent natural gas producer
  • INEOS Acetyls in its US$500 million acquisition of the Eastman Texas City site, including an Acetic Acid plant, from Eastman Chemicals Co. (NYSE: EMN)
  • NYSE REITs in numerous follow-on stock offerings and debt offerings
  • NYSE hospitality REIT in spin-off and initial public offering of NYSE specialized hospitality REIT
  • NYSE hospitality REIT in spin-off of publicly traded REIT advisory company
  • Ashford Hospitality Trust in exchange offers of its preferred stock for common stock

Admissions

Bar Admissions

  • Texas

Education

  • William & Mary School of Law, J.D.: Member, William & Mary Law Review
  • Louisiana State University, B.S., Accounting: magna cum laude

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