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Nancy D. O'Neil

Washington, D.C.

Nancy D. O'Neil
+1 410 659 2752 (Baltimore)
+1 202 637 5734 (Washington, D.C.)
+1 410 659 2701 (Baltimore)
+1 202 637 5910 (Washington, D.C.)

Nancy O'Neil advises clients of all sizes in structuring their businesses and investments in a manner that marries their commercial objectives with tax efficiency.

She concentrates in cross-border and domestic tax planning, working extensively for global clients in the hospitality, investment fund, and financial institution industries focused on the U.S., Europe, and the Middle East. In particular, she guides U.S. clients in structuring their foreign investments as well as foreign clients who desire investment structures that will attract U.S. investors.

Over the years, Nancy has also continued her representation of tax-exempt clients, including colleges and universities and private foundations. Among other issues, she provides them with invaluable guidance in navigating the tax complexities (income and excise tax) involved with traditional and social impact investments, both at home and abroad.

Nancy's clients applaud her approach of whenever possible identifying the simple and practical solution in favor of a complex and aspirational tax plan. She is a responsive, thoughtful, and friendly lawyer and knows that her client benefits the most when all advisors involved in a transaction work well together.

Representative Experience

Represent non-U.S. global investors in structuring investments in hotels, technology, communications, media and entertainment, and financial services.

Represent international hospitality fund in structuring, operation of US$500m fund for acquisition, management of hotels and resorts in Latin America.

Representation of major non-U.S. graduate-level research and educational institution with respect to tax consequences of structuring U.S. activities.

Representation of European fund investing in German real estate with respect to efficient structuring for U.S. corporate and family office investors.

Represent leading security and risk management company in structuring the sale of its business to world's largest privately owned security provider.

Represent U.S. publicly traded food products company in structuring its proposal to acquire leading privately held Luxembourg-owned Canadian company.

Education and admissions


  • J.D., cum laude, Georgetown University Law Center, 1982
  • B.S., University of Virginia, 1979


  • Member, Business Law Section, American Bar Association 
  • Member, International Fiscal Association
  • Member, National Association of College and University Attorneys
  • Member, Tax Section, American Bar Association

Bar admissions and qualifications

  • Maryland
  • District of Columbia


Domestic Tax: East Coast

Legal 500 US

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