Ziemowit T. Smulkowski

Partner, Tax Department

Chicago

T 1(312) 499-6056

F 1(312) 499-6156

Ziemowit T. Smulkowski is a partner in the Tax practice at Paul Hastings in the Chicago office. Mr. Smulkowski concentrates his practice in federal income tax issues related to all aspects of private equity backed investments, mergers and acquisitions, venture capital funds, real estate investments, and management compensation. He works extensively with the firm’s Corporate, Commercial Finance, and Real Estate practices.

Mr. Smulkowski representative transactions include acquisitions and dispositions of businesses for both financial and strategic investors, cross-border investments, and debt and equity investments in real estate joint ventures. He has successfully represented senior and mezzanine lenders, sellers of closely held businesses, and management teams in connection with the acquisition or disposition of their employers. Mr. Smulkowski also works with the firm’s Litigation and Dispute Resolution practice on various tax controversy matters.

Prior to joining the firm, Mr. Smulkowski worked in the Chicago offices of a multinational law firm for over twelve years and before that Coopers and Lybrand LLP (now known as PricewaterhouseCoopers).

Experience

Represented a Fortune 100 Company on various transactions, including:

Divestiture of a healthcare technology business to a SIX Swiss Exchange-listed company;
Acquisition of a supplier of innovative manufacturing technologies in the biopharmaceutical industry;
Divestiture of a medical records related software developer; and
Divestiture of a Class II medical device designer, developer and manufacturer.

Represented a private equity fund in acquisition of a medical device company that develops, manufactures and markets innovative hemostatic agents.
Represented a private equity fund in acquisition of a leading emergency care and response training organization.
Represented a private equity fund in acquisition of producer of upscale chocolate confectionery products.
Represented a private equity fund in acquisition of provider of rehabilitative therapy services to patients residing in long-term care and similar facilities.
Represented a private equity fund in an investment in a Shanghai-based postpartum recovery and wellness centers.
Represented a clinical and specialty pharmacy in sale to private equity fund.
Represented a mental health and drug/alcohol outpatient counseling and therapy business in a divestiture to private equity fund.
Represented Pfingsten Partners in connection with:

Bailey International's acquisition of Sure Grip Controls;
Its acquisition of Burton Saw and Supply;
Its sale of Hy-Bon Engineering Company;
Its acquisition of Des-Case Corporation;
Its acquisition of Bailey International;
Its sale of Garretson Resolution Group;
Its acquisition of Midwest Products & Engineering;
Its acquisition of SII Recreational Products;
Its acquisition of TPC Wire & Cable;
Its acquisition of FireKing Security Group;
Its sale of AllPoints;
Its sale of Hy-Bon Engineering Company, Inc.;
Its sale of Powervar, Inc.;
Its sale of Curt Manufacturing;
Its sale of Marlen International;
Its sale of Tropitone Furniture;
Its sale of Garretson Resolution Group;
Its acquisition of Dynapower Company LLC;
Its acquisition of Industrial Lighting Products, Inc.;
Its acquisition of Des-Case; and
Its acquisition of ZSI-Foster.

Represented Madison Capital Partners in connection with:

Its acquisition of Money Mailer;
Its sale of Krauss Maffei; and
Its sale of CoAdvantage.

Represented Beecken Petty O’Keefe & Company in connection with:

Its sale of Reichert Technologies;
Its acquisition of Preferred Homecare;
Its purchase of himagine solutions from Kforce Inc.;
The sale of ISG Holdings, Inc.;
Its sale of Med Group;
Its purchase of Maxor National Pharmacy Services Corp.;
Its purchase of Paragon Medical, Inc.; and
The purchase and sale of Sunrise Senior Living, Inc. by BPOC and KKR.

Represented Cortec Group in connection with:

Its acquisition of Urnex Brands;
Barcodes LLC's acquisition of OCR Canada, Ltd;
Canadian Hospital Specialties' acquisition of Inter V Medical;
Its acquisition of Canadian Hospital Specialties;
Its sale of Performance Health & Wellness Holdings;
Its acquisition of Cranial Technologies;
Its sale of Performance Health & Wellness Holdings; and
Its acquisition of Canadian Hospital Systems, Inc.

Represented Baird Capital in connection with its acquisition of Kason Corporation.
Represented May River Partners in connection with:

Its acquisition of Hi-Tech Manufacturing, LLC;
Its acquisition of GCM Medical & OEM Inc.; and
Its acquisition of Pride Engineering LLC.

Represented Victory Park Capital in connection with the restructuring of, and investment in, Mi Pueblo Foods.
Represented Filtration Group, a Madison Capital Partners portfolio company, in connection with:

Its acquisition of Clear Edge Filtration;
Its acquisition of Porex;
Its acquisition of Buffalo Filter;
Its acquisition of AG Industries;
Its acquisition of Air Flow Technology, Inc.; and
Its acquisition of Jonell Filtration Products, Inc.

Represented Madison Industries in the acquisition of Ferry Industries.
Represented Japan-based Misumi Group Inc. in the acquisition of Dayton Progress Corporation.
Represented OAD Orthopaedics, Ltd. in its sale to Cadence Health.
Represented ATI Physical Therapy, a KRG portfolio company, in connection with:

Its acquisition of Apple Physical Therapy; and
Its acquisition of Spinal & Orthopedic Rehabilitation.

Represented D4C Dental Brands, a dental practice management company, in connection with over 10 acquisitions.
Represented Bankrate, Inc. (NYSE: RATE) in connection with:

Its acquisition of Wallaby Financial Inc.; and
Its acquisition of Caring, Inc.

Represented HIG Capital in connection with:

Its acquisition of Onyx Financial;
Its acquisition of Brainworks Software;
Its acquisition of Tax Defense Network;
Its sale of Vaupell Industries; and
Its sale of American Hardwoods.

Represented Endeavour Capital in connection with its acquisitions of Neverblue Media.
Represented TriplePoint Capital in connection with its investment from Wafra Capital.
Represented General Catalyst Partners in connection with its related acquisitions by, and sale of, CLEAResult Consulting.
Advised Wolters Kluwer Health in its $150 million acquisition of Learner’s Digest International, LLC.

Professional and Community Involvement

Mr. Smulkowski has co-chaired, and spoken at, the Practicing Law Institute's Pocket MBA: Finance for Lawyers and Other Professionals seminar since 2010.
Mr. Smulkowski is a frequent speaker on tax related matters.
Mr. Smulkowski serves on the Board of Trustees of Holy Trinity High School.

Education

Northwestern University School of Law, J.D., 1996
Loyola University Chicago, B.A., 1993

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