James R. Brown, Jr., a member of the Massachusetts bar, is a partner in the Tax Department of Willkie Farr & Gallagher LLP in New York. He graduated from the University of Texas at Austin, and earned a J.D. from Harvard Law School. His practice specializes in the tax aspects of complex investment fund transactions. He regularly advises sponsors of investment funds on tax structuring and operational issues relating to these funds, including the taxation of registered and unregistered investment funds. He is also a member of the Regulated Investment Companies Committee of the American Bar Association Section of Taxation.