Rafael Kariyev is a tax partner and a member of the firm’s Tax Department who focuses his practice on tax planning in connection with private equity fund formation and M&A transactions. He regularly advises private equity funds on tax issues at all levels of the fund structure. In addition, Mr. Kariyev regularly advises clients on tax structuring the acquisition, holding and disposition of portfolio companies, both pass-throughs and corporations, as well as transactions involving the restructuring and sale of existing funds and sales of asset managers. Mr. Kariyev also leads the tax aspects in the firm’s Private Fund Transactions Group, where he regularly provides tax advice to general partners, secondaries fund sponsors, sovereign wealth funds and other investors on secondary transactions, GP-led restructurings and tender offers, co-investments and GP staking transactions.

Mr. Krawiecz joined Debevoise in 2015. Mr. Krawiecz received a J.D. from Harvard Law School magna cum laude in 2015. He served as executive editor of the Harvard Business Law Review. He received a Bachelor of Talmudic Studies from Beth Medrash Govoha in 2010. Mr. Krawiecz is the author of “Why the Lack of Interest in Interest? Another Look at Preferences and Secured Creditors,” 5 Harv. Bus. L. Rev. Online 107 (2015) and a co-author of “Continuation Funds: Tax Considerations,” Tax Notes Federal (December, 2023).