Stephen Millman



T: +1 212 922 2200
D: +1 212 922 2205
M: +1 516 510 4665


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Stephen Millman

Summary Open

Stephen has extensive experience in leveraged leasing, aircraft finance, taxation of partnerships and private equity vehicles and taxation of real estate. Stephen has been cited as a leading US tax lawyer in the Guide to the Leading US Tax Lawyers (published by Euromoney Publications LLC).

Experience Open

    • Over $2 billion of aircraft and helicopter leases to lessees such as US Air, United, Federal Express, Qantas and China Air and owners such as Bank of New York.
    • Aircraft Portfolio sales and Lease terminations.
    • Aircraft and Helicopter finance and sales transactions.
    Leveraged Leasing of Other Assets
    • Over $4 billion of property and equipment (other than aircraft) including domestic plants and cross-border double- and triple- dip transactions.
    • Termination and restructuring of more than 50 lease transactions including combined sale and termination of all leases in lease portfolio.
    Real Estate
    • Purchase of public REIT.
    • Conversion of C Corporation to private REIT.
    • Purchase and Sale of interests in buildings.
    • Senior Financings, Mezzanine Financings and multi-tranche.
    Partnerships and Private Equity Vehicles
    • Formation of Private Equity Funds and ongoing tax advice.
    • Purchase of a Pitney Bowes Credit Corporation by a Cerberus entity.

Education Open

  • 1978: Yale Law School, Juris Doctor
  • 1972: University of Wisconsin, M.A.
  • 1971: Dartmouth College, A.B.

Employment Record Open

  • 2004-present: Watson Farley & Williams, Partner
  • 2000-2004: Shearman & Sterling, Partner
  • 1994-2000: Fulbright & Jaworski, Partner
  • 1985-1994: Lord, Day and Lord, Partner
  • 1978-1985: Lord, Day and Lord, Associate

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