Courtney Nowell is a member of our Global Board and leads our Institutional Investors Practice Group. She focuses on domestic and international business transactions, primarily representing institutional investor clients in investments in private equity and other investment funds, including LBO, venture capital, distressed debt, special opportunity, infrastructure, and hedge and real estate funds, as well as secondary market purchases and divestments.

    Courtney has more than 15 years’ experience representing institutional investors with respect to their private fund and consortium investments, including one of the largest institutional investors in the world. She counsels clients on a wide range of business and federal taxation issues, including the sovereign immunity status of foreign governments, foreign ownership of US real estate, the application of bilateral tax treaties and withholding tax obligations. Courtney also advises institutional investor clients with respect to US corporate structuring, compliance and governance issues.

    Before joining the firm, Courtney worked in the national tax department of a national accounting and professional services firm, where she reviewed tax opinions, drafted requests for administrative guidance from the Internal Revenue Service (IRS) and monitored tax legislative developments.

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    Education

    • Georgetown University, LL.M., with distinction, 1999
    • College of William & Mary, J.D., 1996
    • Wellesley College, B.A., cum laude, 1993

    Admissions

    • District of Columbia, 1998
    • Virginia, 1996

    Courts

    • U.S. District Court for the District of Eastern Virginia
    • U.S. Tax Court

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    • Co-author, “Side Car Funds as Co-Investors: Benefits and Key Issues,” The Investment Lawyer, August 2017.
    • Panelist, “Aligning GP and LP Interests in a Post-Financial World,” The Private Equity C-Level Summit, New York, New York, October 20, 2011.
    • Co-author, “SEC to Consider Extending Deadline for Investment Adviser Registration and Compliance Under the Dodd-Frank Act,” Patton Boggs Private Capital and Investment Group Alert, April 11, 2011.
    • Co-author, “SEC Proposes Rules Under the Investment Advisers Act to Implement New Dodd-Frank Act Registration and Reporting Requirements for Advisers Act to Implement New Dodd-Frank Act Registration and Reporting Requirements for Advisers to Private Funds,” Patton Boggs Private Capital and Investment Group Alert, December 23, 2010.
    • Panelist, “Understanding Distressed Assets and Real Estate: The New Paradigm,” Knowledge Congress, October 13, 2010.
    • Co-author, “Provisions of Dodd-Frank Affecting Fund Management,” Financer Worldwide, October 2010.
    • Co-author, “Special Report: Analyzing the Dodd-Frank Act,” Financier Worldwide, October 2010.
    • Co-author, “Dodd-Frank Signed Into Law by President Obama- Impact on Private Fund Advisers of Investment Advisers Registration and Reporting Requirements and the Volcker Rule,” Patton Boggs Private Capital and Investment Group Alert, July 22, 2010.
    • Co-author, “Conference Committee Agreement on Proposal to Overhaul Adviser Regulation,” Patton Boggs Private Capital and Investment Group Alert, June 17, 2010.
    • Co-author, “Senate vs. House Proposals to Overhaul Investment Adviser Regulation,” Patton Boggs Private Capital and Investment Group Alert, June 8, 2010.
    • Panelist, “Endowment and Foundation Spotlight on Investing in Private Equity Funds,” Argyle Executive Forum, New York, New York, April 21, 2010.
    • Co-author, “Senate’s Latest Proposal to Overhaul Investment Adviser Regulation,” Patton Boggs Private Capital and Investment Group Alert, March 25, 2010.
    • Panelist, 2010 Endowment & Foundation Spotlight on Investing in Private Equity Funds, March 21, 2010.
    • Co-author, “The Stimulus Package and its Impact,” Patton Boggs Business Alert, February 19, 2009.
    • Author, “Sovereign Wealth Funds as Providers of Capital,” Financier Worldwide, February 2009.
    • Panelist, “Tax implications for investors in mezzanine funds,” Mezzanine Finance Investors’ Summit, New York, New York, October 2008.
    • Panelist, “LP/GP Relationships: Monitoring GPs and Determining Where They Add Value,” Super Return US 2008 Conference, Boca Raton, Florida, June 2008.
    • Author, “The Global Expansion of Sovereign Wealth Funds,” Financier Worldwide, May 2008.

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