Bio

Michelle Berk Gold advises clients in the area of federal income taxation, with a focus on partnership transactions involving investment fund sponsors. Fund sponsors seek Michelle’s representation in private equity and hedge fund formations, including funds and fund-of-funds focusing on equity, infrastructure assets, energy assets (including renewable energy), distressed debt, and real estate. Michelle also frequently represents clients investing in, and co-investing with, private equity funds, hedge funds, and other alternative investment vehicles as well as employee funds in connection with equity co-investments and carried interest participation. Michelle’s recent representations have included a global debt fund, a real estate fund, a global infrastructure fund, a secondaries fund, a Japanese debt fund, a renewables fund, and an energy fund, as well as several equity, infrastructure, and other co-investments, single-purpose funds-of-funds, and employee funds. Michelle is recognized by Chambers USA: America's Leading Lawyers for Business as a leading individual in Tax, where a client comments, “The depth and breadth of her guidance has been extremely helpful. She knows our business very well and is responsive and very capable.” Another states, “She is incredibly thoughtful, fast, innovative, and a real pleasure to work with,” and praises Michelle’s ability to “explain things in a clear and concise way that lets me make the best possible decision.” Another Chambers source describes Michelle as “very thorough and a great drafter – she gives very clear, concise, and actionable advice.” Michelle also has been recognized by Legal 500 in Tax: US Taxes: Non-Contentious. Michelle is a member of our Women’s Forum Planning Committee, a representative group directing our women's employee resource group.