Andrew W. Needham - Cravath, Swaine & Moore LLP

Andrew W. Needham

Listed in Best Lawyers since 2011
Phone: 212-474-1440

Andrew W. Needham is a partner in Cravath’s Tax Department. His practice concentrates on tax advisory work in mergers and acquisitions, spin-offs, private equity and hedge funds, partnership taxation and general tax planning for the preservation of net operating losses and other tax attributes. Mr. Needham’s clients have included IBM, Johnson & Johnson Martin Marietta and Weyerhaeuser, as well as numerous investment banking firms. In 2012, Mr. Needham served as Chair of the New York State Bar Association Tax Section and is currently a member of its Executive Committee.  He is also a member of The Harvard Tax Club, the Private Investment Funds Tax Forum and the REIT Tax Club, as well as a frequent speaker at various tax conferences. Mr. Needham is the author of many published articles, including “The Problem with Stuffing Allocations,” 141 Tax Notes 737 (2013); “Do the Market Discount Rules Apply to Distressed Debt?: Probably Not,” Journal of Tax’n of Financial Instruments (2009); “Private Equity Funds,” 735-2nd T.M. Portfolio; “Hedge Funds,” 736 T.M. Portfolio; and “A Guide to Tax Planning for Private Equity Funds and Portfolio Investments,” 95 Tax Notes 1215 (May 20, 2002) (Part 1), 95 Tax Notes 1381 (May 27, 2002) (Part 2). Mr. Needham has been repeatedly recognized as a leading tax practitioner by, among others, Chambers USA: America’s Leading Lawyers for Business from 2008 through 2013; The Legal 500 from 2007 through 2013; The Best Lawyers in America from 2011 through 2014; and The International Who’s Who of Corporate Tax Lawyers from 2011 through 2013.  Mr. Needham received a B.A. from the University of Arizona in 1982, a J.D. and an LL.M. from Georgetown University Law Center in 1986 and 1990, respectively, and an M.B.A. from the University of Pennsylvania’s Wharton School in 1992.  He joined Cravath in 2005 as a Tax Partner.
Mr. Needham may be reached by phone at +1-212-474-1440 or by email at

Georgetown University Law CenterJ.D. 1986Georgetown University Law CenterLL.M 1990University of PennsylvaniaMBA 1992
NYSBA Tax Section Executive Committee

Client Comments

"Andrew Needham is top notch. He is very versatile with broad knowledge of the law. He is practical and a pleasure to work with."

"I worked with Andy Needham on a highly technical tax matter and found him to be an expert who can communicate complex matters clearly and simply. I also value Andy for the excellent business judgment he brings to solving problems."

-James A. Dite
UAL Corporation

"Andrew Needham is an excellent technical person and knows how to bridge tax technical issues with business. He runs an excellent team and knows how to encourage his staff to "grow.""

-Angela I. Robins
International Business Machines (IBM)

Office Location

Worldwide Plaza
825 Eighth Avenue
New York, NY 10019-7475
United States

Practice Areas

Tax Law

Other Information

Race: Caucasian
Gender: Male