Allen Sullivan is a partner in Bradley’s Corporate & Securities, Tax, and National Security & International Trade practice groups who advises U.S. and foreign clients on mergers and acquisitions, private equity, and a variety of other transactions and corporate matters, as well as related tax, national security, and international trade matters.
Allen’s clients engage in many businesses and industries, including industrials, military/defense, aerospace, faith-based/church, construction, contracting, engineering, artificial intelligence, autonomous systems, manufacturing, healthcare, and professional services, among other industries.
His corporate, M&A, and private equity practice involves many aspects of corporate law, including mergers, acquisitions and dispositions, recapitalizations, foreign direct investment, joint ventures, company and fund formations, and corporate reorganizations. As deal counsel, he often represents sellers, including founder-owned businesses and sponsor-backed portfolio companies, in negotiated sale processes and banker-led auctions, continuing to letter of intent, negotiating acquisition agreements, and through closing.
Recognized in The Best Lawyers in America® for Tax Law since 2022, Allen began his career as a tax attorney (both in tax planning and tax controversy), and his tax experience has been a key piece of his development as a transactional and compliance attorney. His tax planning experience includes C and S corporations, LLCs, partnerships, deal restructuring and diligence, and international tax matters, to name a few. His tax controversy experience includes complex audits, IRS Appeals negotiations, large collections matters, penalty abatements (domestic and international), Tax Court litigation, and various types of voluntary disclosures.
Allen’s National Security & International Trade practice is often an integral part of his M&A and corporate practice, which involves helping purchasers or targets prepare for and overcome regulatory challenges commonly inherent in foreign direct investment transactions. That often includes advising clients on export control matters — Export Administration Regulations (EAR) and International Traffic in Arms Regulations (ITAR) and related classification analyses and licensing matters — and transactions involving the Committee on Foreign Investment in the U.S. (CFIUS), as well as various tariff-related matters.
Allen also has represented foreign buyers and U.S. sellers (as both deal counsel and CFIUS counsel) in foreign direct investment transactions involving CFIUS considerations, with many resulting in notices and declarations to the committee. His CFIUS experience also includes negotiating conditions for CFIUS approval, drafting national security agreements, and working with the committee to restructure companies that are subject to ongoing CFIUS monitoring following committee approval.
Allen also frequently advises clients on tariff matters, including HTS Code classifications, changes in tariff rates and regulatory schemes, IEEPA tariff refunds, and related matters with Customs and Border Protection.