
Melissa Byun

The Grace Building
1114 Avenue of the Americas
32nd Floor
New York, New York 10036

Mel advises partnerships, corporations, and individuals on the federal income tax aspects of complex domestic and cross-border transactions, including mergers and acquisitions, joint ventures, reorganizations, and private equity. She also represents taxpayers in tax controversies involving complex domestic and international business transactions.
The following is a list of representative matters in which Mel has assisted.
Experience Highlights
Aligned Data Centers and its sponsor Macquarie Asset Management in the acquisition of ODATA, a data center service provider offering scalable, reliable, and flexible IT infrastructure in Latin America, and the structured investment by funds managed by SDC Capital Partners in ODATA in connection with the acquisition
PureWest Energy, LLC, a leading Rocky Mountain independent natural gas producer, in connection with the first-of-its-kind issuance of investment-grade rated subordinated notes out of two existing PDP well securitizations through an aggregator vehicle
Credentials
- Cornell University, B.S., with honors, Industrial and Labor Relations, 2011
- Boston University School of Law, J.D., 2016 (Boston University International Law Journal, Editor-in-Chief)
- New York University School of Law, LL.M. in Taxation, 2019
- Law Clerk to Chief Judge M. Casey Rodgers on the U.S. District Court for the Northern District of Florida, 2017–2018
- New York
- Deals & CasesJune 1, 2023
- Deals & CasesJune 1, 2023
- Deals & CasesDecember 13, 2022
- Deals & CasesOctober 17, 2022