David Gillespie has more than 30 years of experience in representing a wide variety of clients on matters including: infrastructure and equipment finance, energy, capital markets, general tax, mergers and acquisitions and public finance. A partner in the firm's New York location, David leads the tax divisions of the Global Infrastructure, Equipment Finance and Public Private Partnerships practice groups.

David has extensive experience advising equity investors, public authorities, asset operators, lenders and manufacturers in the tax structuring and implementation of sophisticated domestic and cross-border financing transactions. He also has developed and implemented a wide variety of domestic and cross-border tax-advantaged financing techniques. 

• International infrastructure fund in the acquisition of a 377 MW hydroelectric facility and 86 mile open access transmission system for $600 million
• International infrastructure fund in the acquisition of a 150 MW wind farm in CAISO
• Investor in sale of interests in the Palo Verde nuclear facility
• International fund in the potential acquisition of generation and transmission assets in Latin America
• Public authorities and investors in connection with alternative energy investments with an aggregate value in the $ billions
• Major league professional sports team in the financing of a new stadium involving both public and private financing sources
• Equity investors in numerous lease financings of real estate, facilities, industrial equipment and transportation equipment with an aggregate value in the $ billions
• Investors in and sellers of electric power generating companies and assets with aggregate value in the $ billions
• Investor in acquisition of two airlines
• Investor in connection with acquisitions of companies in bankruptcy
• Major financial institution in providing various capital markets products
• Major financial institution in the development and implementation of innovative leasing structures
• Major aircraft manufacturer in connection with the development and implementation of an international vendor finance program
• Financial subsidiary of a major manufacturing corporation in numerous acquisitions and financings of commercial aircraft in deals with an approximate aggregate value of over $1 billion
• Domestic municipal lessee in transactions involving rail assets
• Equity investors in connection with restructurings of leveraged-lease transactions with an aggregate value in the $ billions
• Equity investors in leveraged-lease transactions involving $ billions of assets in connection with lessee bankruptcies

• American Bar Association
• Bar Association of the City of New York
• Equipment Leasing and Finance Association - Federal Tax Committee (1998 - Present)
• New York State Bar Association
• National Association of Bond Lawyers

• The Best Lawyers in America
• "New York Super Lawyers," Thomson Reuters
• Legal 500

• "U.S. Public Infrastructure Investment: Selected Tax Considerations," Global Infrastructure, Volume I, 2008
• "Revenue Ruling 2002-69: A Perspective," Equipment Finance Journal, November / December 2002

1981 - J.D., Georgetown University Law Center
1979 - A.M., Committee on Social Thought, University of Chicago
1974 - B.A., honors, Philosophy, Wesleyan University

David was admitted to practice law in New York in 1984 and in Illinois in 1981.

• New York