Elan Keller joined Caplin & Drysdale in 2012 as a Member in the firm's New York office. Prior to joining Caplin & Drysdale, Mr. Keller was Managing Director and Tax Director of Macquarie Holdings (USA) Inc. ("Macquarie"). In this role, he oversaw Macquarie Americas' diverse structural and transaction-based initiatives from a tax perspective and developed a tax risk management framework. At Macquarie, Mr. Keller advised corporate officers, senior executives, accountants, and in-house lawyers on a broad range of tax matters. In addition, he managed the development and implementation of multi-jurisdictional, tax efficient structures across various operating groups. In 2013, Mr. Keller was recommended by The Legal 500 for his work in domestic and international tax.
Clients seek Mr. Keller's advice on matters involving tax due diligence and structuring with respect to cross-border and domestic M&A transactions; the U.S. aspects of inbound and outbound operations; transfer pricing; corporate restructurings, reorganizations and distributions; capital markets and structured finance transactions; infrastructure and leasing transactions; and oil, gas, energy, and natural resource transactions. He also provides advice to clients on matters relating to tax audit management, including the representation of clients involved in IRS audits and external financial statement audits, and tax audit planning.
A licensed CPA, Mr. Keller's accounting background further enhances the legal services he provides both from an economic and tax accounting perspective.
During his tenure at Macquarie, Mr. Keller established and managed the tax legal and tax reporting functions with oversight of more than twenty CPAs and tax lawyers. Moreover, he took on a leadership role in numerous acquisitions across various business groups, such as the acquisition of Delaware Investments in January 2010, which tripled assets under management for Macquarie Investment Management –
Macquarie Group's largest acquisition at the time. Other notable M&A transactions include:
- Macquarie Energy's acquisition of Constellation Energy's downstream natural gas trading operations;
- Macquarie Capital's acquisition of Fox Pitt-Kelton Cochran Caronia Waller and Giuliani Capital Advisors LLC; and
- Macquarie's acquisition of CIT Systems Leasing, Globalis Investments, and Four Corners Capital Management.
- Gold and Keller, "The UPS, Limited and Compaq Cases: Is the Tide Turning?" 26 International Tax J. No. 3, 1 (Summer 2000)
- Harvey and Keller, "Transfer Pricing: A Special Report," International Tax Review Supp. 31 July (2000)
Recent Speaking Engagements
- Speaker, "So You Want to be an In-House Counsel: Searching, Evaluating, Transitioning and Developing the Necessary Skills to Get The Job," New York County Lawyers' Association, New York City, 2014