HEATHER W. ESKEY-HAMASAKI
Mebane, NC 27302
************@*******.***
Bar Admissions: New York, May 2003 and Connecticut, March 2003
EDUCATION
New York University School of Law, New York, NY
L.L.M. in Taxation May
2006
Brooklyn Law School, Brooklyn, NY
J.D. cum laude
June 2002
Honors: Edith C. Blum Foundation Award in Taxation
Colby College, Waterville, ME
B.A. in Psychology, minor in Japanese
May 1994
LEGAL EXPERIENCE
Davis Polk & Wardwell LLP, Tokyo, Japan July
2006 - December 2009
Corporate Associate, Capital Markets
Involved in all stages of the capital markets offering process. Drafted,
reviewed and negotiated offering prospectuses and a wide range of
underwriting agreements, including purchase agreements, indentures,
opinions, and collateral agreements. Capital markets offerings have
included equity, registered debt, 144A offerings, Regulation S offerings
and high-yield debt. Reviewed and drafted Form 20-Fs, Form 6-Ks and
responses to SEC comment letters. Advised on various disclosure and
compliance related issues, including issues related to the granting of
stock options to residents in the United States and issues relating to
auditor independence. Member of the deal team awarded the 2007 and the 2009
ALB Japan Law Award for International Deal Team of the year.
White & Case LLP, Tokyo, Japan
April 2005 - June 2006
Tax Associate
Drafted advance pricing agreements for Japanese and U.S. corporations.
Drafted and reviewed Japanese transfer pricing documentation. Researched
various U.S. federal income tax issues relating to U.S. corporations
operating in Japan. Assisted in the revision of a widely used English legal
treatise on Japanese transfer pricing. Translated Japanese language legal
documents.
McDermott Will, & Emery LLP, New York, New York
April 2004 - April 2005
Tax Associate
Assisted with a variety of federal income tax counseling, including the use
of pass-through entities, reorganizations of ongoing business enterprises,
structuring of U.S. out-bound investments, and tax planning for financings
and other capital formation transactions. Researched various state and
local tax issues.
KPMG LLP, New York, New York
Tax Associate, U.S.-Japan Tax Practice
September 2002 - April 2004
Worked as part of a multidisciplinary team helping to provide industry
knowledge and experience to Japanese clients.
Involved in research and compliance in a full spectrum of corporate,
partnership and international tax services.
FOREIGN LANGUAGE
High level of proficiency in spoken and written Japanese (Hiragana,
Katakana, and Kanji)
Passed the highest level of the Japanese government Japanese proficiency
exam