Nick Kato

Before founding Leo Berwick, Nick was the National Leader of Infrastructure M&A and Senior US M&A Tax Partner at a Big 4 firm. Nick has worked extensively with sovereign wealth funds, pension plans, and other institutional investors and understands their unique tax profiles (e.g., FIRPTA and IRC Section 892), commercial, and regulatory issues.

Nick has led several significant infrastructure projects across sectors that include regulated utilities (i.e., water, electricity, gas), toll roads, renewable energy, airports, pipelines, lotteries, and various other public-private partnership projects (P3s).

His infrastructure practice includes advising institutional investors on financing (including P3s), tax, privatization, business strategy, restructurings, mergers and acquisitions, and divestments. His M&A tax practice focuses on domestic and international transactions for private equity and corporate clients. His participation in these transactions has also concentrated on cross-border transactions, inversion transactions, IPOs (including “Up C transactions”), and cross-border financing arrangements.