Olga Bogush
Olga has experience in a broad range of federal income tax matters, including tax issues related to mergers and acquisitions, private investment funds, partnerships, real estate investment trusts, derivatives, debt and equity financing, reorganizations, and US and international tax planning.

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Olga has experience in a broad range of federal income tax matters, including tax issues related to mergers and acquisitions, private investment funds, partnerships, real estate investment trusts, derivatives, debt and equity financing, reorganizations, and US and international tax planning.
Her significant transactional experience includes mergers and acquisitions of public and private companies, including private equity fund portfolio acquisitions and sales, as well as investments and joint ventures in US real estate and businesses. She also counsels clients on the tax aspects of derivative transactions and capital-raising activities such as IPOs, secondary equity offerings, and debt financings. Additionally, Olga advises international clients on tax-efficient structures for US investments, including forming and capitalizing US subsidiaries and counseling on intellectual property, tax treaties, and transfer pricing issues.
Olga also represents US and non-US sponsors in the formation of private investment funds. She assists institutional and government investors, pension trusts, and other tax-exempt organizations in structuring their investments in private equity funds, US real estate funds, and hedge funds, including related concerns such as the creation of tax advantaged-structures to address the US Foreign Investment in Real Property Tax Act (FIRPTA).
Client Work
- Represented a real estate developer in a $350+ million financing transaction for the construction and development of a high rise mixed-use condominium building in lower Manhattan.
- Represented a New York limited liability company in the acquisition from multiple sellers of a majority equity interest in a company that owns and operates a vineyard on the North Fork of Long Island.
- Represented a private equity fund in a preferred equity investment in a culinary specialty food business focused on healthful, allergen-free products. Accordion Toggle
Boards, Memberships & Certifications
TerraLex, Tax & Wealth Services Practice Group, Co-Group Leader (2019 – 2022)
Publications, Presentations & Recognitions
Publications
- “Significant New Private Fund Rules Adopted by SEC,” ArentFox Schiff Alert (Sep. 11, 2023)
- “Tax Reform could be Expensive for U.S. Investors with Offshore Businesses,” Herrick, Feinstein LLP client alert (Dec. 21, 2017)
- “A Major Tax Court Decision is a “Game-Changer” for Foreign Investment in U.S. Businesses,” Herrick, Feinstein LLP Tax client alert (Jul. 2017)
- “IRS Audits Target Management Fee Waivers,” Herrick, Feinstein LLP Tax client alert (May 2017)
Presentations
- “Foreign Investment in U.S. Business: U.S. Tax Developments and Blocker Structures,” TerraLex 2019 Global Meeting, Phoenix, Arizona (Nov. 15, 2019)
- “The Use of S Corporations in Estate Planning,” 56th Annual Hawaii Tax Institute, Honolulu, Hawaii (Nov. 6, 2019)
- “Advancement of Women in the Law,” (panelist) Fordham University School of Law, New York, N.Y. (Mar. 28, 2019)
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Education
New York University School of Law, LL.M., 2007Fordham University School of Law, JD, cum laude, 2004Pace University, BS, summa cum laude, 1999