Kenneth E. Werner is a retired attorney whose focus was on federal income taxation issues arising in domestic and cross-border business transactions, including acquisitions, financings, joint ventures and use of pass-through entities. Mr. Werner has substantial experience in tax-efficient structuring for investments in non-U.S. jurisdictions and often represented clients structuring limited liability companies and limited partnerships for tax-efficient investment by U.S. tax-exempt investors and foreign investors. Mr. Werner also advised corporations and limited liability companies regarding equity compensation plans for employees and service providers.