Photo of Christine Harlow

Christine is a partner in the firm’s Tax Department and a member of the Private Funds Group, advising clients on the tax aspects of private funds, including hedge funds, credit funds, private equity funds and joint ventures.

She represents private fund managers in the formation of private funds, ongoing operations and the tax consequences of purchasing and disposing of investments. She also represents investors regarding the tax consequences of investing in private funds. She advises fund managers and investors on a variety of fund structures, including closed-end, open-end, hybrid, and evergreen.

Her experience also includes structuring and negotiating seed and strategic investments and advising private fund managers with respect to the sale of investment management and general partner entities.

Prior to joining Proskauer, Christine served as special counsel at a prominent law firm focused on private capital, where she addressed a broad range of tax matters related to private funds.

On January 17, 2025, multiple news outlets and other sources reported the existence of a memorandum circulated by the U.S. House of Representatives Budget Committee to the House Republican Caucus (the “Memorandum”) containing an extensive list of budget proposals that may be considered in connection with the new Congress’s widely expected budget reconciliation legislation. The Memorandum, which is publicly available via link from a number of news outlets,[1] contains approximately fifty pages of proposals covering a wide range of policy areas and enumerating scores of potential specific legislative proposals (along with estimated budget effects in most cases), some of which are seemingly mutually exclusive. Included in the memo are a number of tax-related proposals, including tariff proposals, which are briefly set forth below.