Allison Bray is a tax associate in the Bay Area office of Kirkland & Ellis LLP.
Experience
Representative Matters
While at Kirkland, Allison has been involved in the following matters:
GoTo Group, Inc., an IT management, support, and business communications provider, in a liability management transaction that significantly enhanced the company’s liquidity, deleveraged its balance sheet, and reduced debt interest expenses. The transactions included a $100 million new money investment into a super senior debt tranche and an uptier exchange of the company’s first lien term loans and notes into super senior debt tranches, capturing nearly $500 million in debt discount. The transactions also extended the maturities of the company’s debt, including an extension on the company’s $250 million revolving credit facility by over two years.
Magnum Opus Acquisition Limited (NYSE: OPA), a publicly traded special purpose acquisition company, on its $630 million business combination with Forbes Global Media Holdings Inc.
Software Acquisition Group Inc. II (Nasdaq: SAII), a U.S. publicly-traded special purpose acquisition company, on its proposed merger with Otonomo Technologies Ltd.
Oaktree Capital Management, L.P. in its investment in System One Holdings, LLC.
Francisco Partners and its portfolio company eSolutions in its pending sale of eSolutions to Waystar.
QGenda in its strategic growth investment from ICONIQ Capital.
Clearlake Capital Partners in the formation of its $14.1 billion Clearlake Capital Partners VII.
Prior to joining Kirkland, Allison was involved in the following matters:
Altera Corporation & Subsidiaries v. Commissioner of the IRS — Assisted in drafting the Amici brief in support of the Commissioner of the Internal Revenue Service.
Nauflett v. Commissioner of the IRS — Presented oral argument before the United States Court of Appeals for the Fourth Circuit on whether the 90-day filing deadline in Internal Revenue Code section 6015(e)(1)(A) is jurisdictional or whether the filing deadline can be subject to equitable tolling.
Clerk & Government Experience
Legal InternUnited States Congress Joint Committee on Taxation2019
Judicial ExternUnited States District Court for the Northern District of California2017
Prior Experience
Summer Associate, Paul Hastings LLP, 2018
Student Attorney, Legal Services Center of Harvard Law School, Federal Tax Unit, 2018
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Credentials
Admissions & Qualifications
2019California
Education
Harvard Law SchoolJ.D.cum laude2019
Harvard Law and Policy Review Journal
Women’s Law Association
University of WashingtonB.A., International Studies2013