Dave J. Bartoletti

Dave draws on his experience as a deal lawyer and former Big Four accountant to advise companies, business owners, and investors on business and tax matters arising during key events in the life cycle of a business, including formation, joint ventures, capital raising transactions, and mergers and acquisitions.

Mergers, Acquisitions, and Restructurings

Dave advises companies and investors in the acquisition, sale, and restructuring of businesses. His deal experience includes representation of strategic buyers, family-owned businesses, and publicly traded clients across industries and capitalization in connection with the purchase (and sale) process. Dave has also advised private companies undertaking recapitalization transactions in order to adapt to changing market conditions, obtain new sources of financing, facilitate future purchases or sales business lines, and to better structure employee equity incentives.

In addition to representing clients who are parties to mergers and acquisitions transactions, Dave frequently assists underwriters in identifying and assessing risk in transactions in which the buyer or seller is seeking transaction insurance such as representations and warranties insurance and tax insurance policies.

Transactional Tax

Dave assists for-profit and tax-exempt entities and individuals across industries to ensure new businesses, ventures, acquisitions, and capital raising activities can achieve their business goals in the most tax efficient manner available. Representative transactions include serving as tax counsel for private funds, their sponsors, and investors in fund formation, structuring and wind-down transactions, and serving as tax counsel for strategic buyers and family-owned sellers undertaking tax-driven transactions such as tax-free reorganizations, spin-offs, investments in qualified small business stock and structuring deals to obtain qualified opportunity zone tax benefits. Dave advises private funds, multinational corporations, strategic buyers, and publicly traded clients in forming, maintaining, buying and selling, and investing in real estate investment trusts (REITs).

Speeches

• “The President’s Forum of Indianapolis,” The Entrepreneurship Institute, August 2021.
• “O-Zone Ready: A Community Workshop,” New Orleans Business Alliance, November 2019.
• “Qualified Opportunity Zones: The Current State of Affairs,” Indianapolis Bar Association CLE, November 2019.
• “Corporate Formation, Taxes & Employee Ownership,” Purdue Foundry Speaker Series, December 2016.

Publications

• “A Primer on Qualified Opportunity Zones,” The Practical Tax Lawyer, November 2021.
• “Biden Green Book Proposals Place Fundamental Succession Planning Strategies on the Chopping Block,” Tax News, Indianapolis Bar Association, July 11, 2021.
• “Supreme Court Decides Rodriguez v. Federal Deposit Insurance Corporation,” JD Supra, February 2020.