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Nicholas H. Kato

Partner, Tax - US M&A

KPMG in Canada

Nicholas is the National Leader for Infrastructure M&A and a partner with KPMG’s US M&A Tax practice. Nicholas has led a number of significant infrastructure projects including: regulated utilities (water, electricity, and gas), toll roads, renewable energy, airports, pipelines, lotteries, and various other P3 projects. Nicholas’s infrastructure practice includes providing advice to institutional investors on financing (including public-private partnerships), tax, privatization, business strategy, restructurings, mergers and acquisitions, and divestments. Nicholas’s US M&A practice has focused on domestic and international transactions for private equity and strategic clients. Participation in these transactions has also included a focus on cross border transactions, inversion transactions, IPO’s (including “Up-C transactions”), as well as cross-border financing arrangements.  Nicholas has also works extensively with Sovereign Wealth Funds, Pension Plans, and other institutional investors and understands their unique tax (e.g. FIRPTA and Section 892), commercial, and regulatory issues.

Nicholas previously worked in KPMG’s Washington National Tax practice, where he specialized in corporate taxation.  Before joining KPMG’s Washington National Tax practice, Nicholas worked in KPMG’s Mergers and Acquisitions Tax practice in New York City. Prior to joining KPMG, Nicholas worked in the Strategic Tax Review group of another Big Four accounting firm, where Nicholas used tax strategies to structure transactions and operations in the most cost effective manner. 

Nicholas is also a frequent speaker on infrastructure M&A and tax matters and has authored articles that have been published in the Journal of Corporate Taxation and The Deal Magazine.

Areas of expertise

Corporate Tax Infrastructure Mergers and acquisitions
Nicholas H. Kato

Education and qualifications

  • Master in Taxation, University of Denver

  • B.S. in Business Administration, California Polytechnic University, San Luis Obispo, CA

Accreditation

  • Licensed CPA in California

Community Involvement

  • Member of the American Institute of Certified Public Accountants

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