A member of Olshan’s Tax & Personal Planning Group, Aime Salazar provides clients with practical, commercially minded guidance on complex tax issues that arise during high-stakes transactions.
Clients turn to Aime for strategic and practical tax structuring advice on mergers, acquisitions, dispositions, investments, joint ventures and restructurings. She regularly serves as counsel to sponsors, managers and companies on a wide range of domestic and cross-border transactions, helping them navigate highly complex and evolving tax implications.
Aime also frequently assists clients on tax disclosures in public filings and leads review and negotiation of tax provisions in a variety of transactional documents, including purchase and sale agreements, LLC agreements, investor side letters, and financing arrangements. She has significant experience advising on the formation and structure of investment vehicles, securities offerings, including IPOs and PIPE transactions, and other debt and equity issuance and exchanges, as well as tax implications in connection with bankruptcy filings, debt workouts and other related matters.
Before joining Olshan, Aime practiced in the tax groups at international law firms, where she primarily advised private equity sponsors on their financial transactions.
M&A
- Represented a public technology company in its $1.46B acquisition of ServiceMax, Inc.
- Represented a private equity sponsor on its acquisition of a majority interest in Donuts, Inc. (post-spin off) and its subsequent sell down of that interest for $1.3 billion.
- Represented Abry Partners in its $1 billion-plus sale of The Hilb Group, a leading middle-market insurance agency, to The Carlyle Group.
- Represented LCatterton in its $75 million minority investment through Steiner Leisure Limited in OneSpaWorld Holdings Limited, a public company providing health and wellness services and products on-board cruise ships and in premium destination resorts around the world.
- Represented Windjammer Capital in its sale of Advanced Instruments, a global provider of scientific and analytical instruments for the biotechnology, clinical, and food & beverage industries, to Patricia Industries, Inc., a part of Investor AB for $780 million.
- Represented Clearhaven Partners LP in its acquisition of TimeTrade Systems, Inc., an online scheduling software company servicing retail, banking, marketing, finance, and education industries.
- Represented a private equity sponsor on a series of minority investments in global software companies with operations in Ireland, Japan, Australia, and India.
INVESTMENT FUNDS
- Represented Vitruvian Partners on its $4 billion (hard cap) global fundraise for VIP Fund IV.
- Represented a foreign pension fund in its sale of a $2.5 billion portfolio of fund and co-investment interests.
- Represented Luminate Capital Partners on the close of its third fund, Luminate Capital Partners III LP, with $1 billion of committed capital.
- Represented a foreign private equity sponsor on the closing of a more than $1.5 billion transaction offering a structured liquidity solution with a large U.S.-based asset manager.
- Represented private equity sponsor on its largest purchase to date of a $1 billion structured preferred equity secondaries LP portfolio position.
- Represented a U.K.-based private equity sponsor on its recapitalization of 10 private investment funds under management, involving the sale and contribution of portfolio LP interests totaling $900 million.
- Represented a private equity sponsor participating in a series of add-on investments through co-investment vehicles and the subsequent consolidation of all acquired portfolio companies.
- Represented a private equity sponsor on its $500M fundraise for a credit fund employing a season and sell strategy.
BANKRUPTCY & RESTRUCTURING
- Represented Akorn, Inc. and certain subsidiaries (“Akorn”), a specialty generic pharmaceuticals company with approximately $861.7 million of funded indebtedness, in their Chapter 11 cases filed in the U.S. District Court for the District of Delaware.
- Represented a private equity sponsor on its restructuring of $860 million of leverage in a leading travel portfolio company.
SECURITIES ISSUANCES
- Represented Nexstar Broadcasting, Inc. in connection with its $1.0 billion 144A/Reg S high-yield senior notes offering.
- Represented Nexstar Media Group, Inc., the largest television station owner in the U.S. with 197 stations in 115 markets addressing nearly 63% of U.S. television households, in its $1 billion offering of senior notes.
- Represented a radiology company in its $800 million senior secured notes issuance in connection with its acquisition of an $885 million healthcare company.
REGULATED INVESTMENT COMPANIES
- Advised a leading asset manager on the qualifying tax treatment available to a long-term series of planned investments in wholly-owned offshore subsidiaries earning commodity-sourced income.
- Advised a leading asset manager on the application of Code section 965 final regulations to half-year investments by a series of mutual funds in offshore subsidiaries totaling $980 million.
Practice Areas
Education
J.D., Harvard Law School, 2018
- Vice President, HLS TaxHelp
- Consultant, HLS Office of Career Services
B.A., summa cum laude, Macaulay Honors College at CUNY Hunter College, 2013
- Macaulay Honors Scholar (full-merit scholarship)
- Phi Beta Kappa
Admissions
- New York
- Massachusetts
