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Mr. Jehan deFonseka specializes in complex business litigation. His areas of focus include tax and transfer pricing disputes, valuations, data analytics, and securities-related matters. He has worked with both plaintiffs and defendants, and has supported expert witnesses and assisted attorneys for various corporations and government agencies.

Mr. deFonseka has collaborated with clients in every stage of litigation, from complaint assistance and discovery through post-trial briefs and appeals. He has led consulting teams and supported key experts in a variety of high-profile cases such as transfer pricing disputes (Eaton Corp. v. Commissioner), debt-equity characterizations (In re U.S. Steel Canada, Inc.), fraudulent conveyance disputes (In re Caesars Entertainment Operating Company, Inc.), economic substance matters (Buyuk v. Commissioner), and Department of Justice Investigations (Instant Tax Service, NYCHA), among many others.

In the landmark financial crisis litigation Starr v. U.S., Mr. deFonseka worked onsite with the trial team for the entire seven-week trial, during which he supported lead expert Michael Cragg and assisted with the cross examination of several government witnesses including Former Treasury Secretary Timothy Geithner and former Federal Reserve Chairman Ben Bernanke.

Mr. deFonseka previously worked at UBS Investment Bank as a Hedge Fund Risk Analyst. He received his MBA from Harvard Business School, where he also served as editor-in-chief of the Harvard Business School newspaper.

Publications
Report
The Social and Economic Contributions of the Life Insurance Industry
September 2018
Funded by MetLife, Inc.

A 2016 whitepaper that has been updated to include new statistics through April 2018 discussing the role of life insurance as a critical driver of economic growth that helps provide stability for the U.S. economy while delivering financial protection to millions of American families. 

Report
The Impact of a Border-Adjustment Tax on the U.S. Insurance Market
November 17, 2017
Michael I. Cragg, Bin Zhou, Jehan deFonseka, and Lawrence Powell
Prepared for the Coalition for Competitive Insurance Rates and funded by the Association of Bermuda Insurers and Reinsurers

A new study co-authored by Brattle economists examines the impact that a Border Adjustment Tax (BAT) could have had on the U.S. insurance market.

Article
Response on Offshore Reinsurance Tax
October 16, 2017
Michael I. Cragg, Jehan deFonseka, Bin Zhou, and Lawrence Powell
Published in Tax Notes
Article
Evaluating the Impact of an Offshore Reinsurance Tax
March 13, 2017
Michael I. Cragg, Jehan deFonseka, Lawrence Powell, and Bin Zhou
Published in Tax Notes, Volume 154, Number 11
Report
The Impact of Offshore Affiliate Reinsurance Tax Proposals on the U.S. Insurance Market: An Updated Economic Analysis
January 23, 2017
Michael I. Cragg, Jehan deFonseka, Bin Zhou, and Lawrence Powell
Published in Tax Notes, Volume 154, Number 11

This is an excerpt from the report titled “The Impact of Offshore Affiliate Reinsurance Tax Proposals on the U.S. Insurance Market,” originally published on January 23, 2017. This excerpt is focused the economic impact of the border adjustment provision contained in the Republican’s Blueprint tax reform proposal.

Article
Corporate Inversion Transactions: Valuation Considerations
August 03, 2015
Evan Cohen, Michael I. Cragg, Jehan deFonseka, and Ryan Tholanikunnel
Published in Tax Notes
Report
Statistical review of U.S. macronutrient consumption data, 1965-2011: Americans have been following dietary guidelines, coincident with the rise in obesity
May 2015
Evan Cohen, Michael I. Cragg, Bin Zhou, Jehan deFonseka, Melanie Rosenberg, and Adele Hite
Published in the Nutrition journal
Newsletter
The European Debt Crisis and the Role of the European Central Bank
2012
Published by The Brattle Group, Inc.
Report
Cleaning Up Spark Spreads: How Plant Owners Can Reduce Risk Through Carbon Markets
March 2011
Published by The Brattle Group, Inc.
Newsletter
Understanding the Credit Crisis Part 2: Getting Down the Mountain
2009
Published by The Brattle Group, Inc.
News & Events
September 05, 2018
The Life Insurance Industry Continues to Drive Economic Growth and Promote Stability, According to an Updated Report by Brattle Economists

Brattle economists have coauthored an updated report from 2016 which found that the life insurance industry has been a critical driver of economic growth and has helped provide stability for the U.S. economy while delivering financial protection to millions of American families. 

June 19, 2018
Brattle Assists the U.S. Attorney's Office in Its $1.2 Billion Settlement with NYCHA and New York City

On June 11, 2018, the U.S. Attorney’s Office for the Southern District of New York announced a landmark settlement with the New York City Housing Authority (NYCHA) and New York City to institute a plan that will fundamentally reform the city’s public housing.

April 10, 2018
Jehan deFonseka to Participate in Knowledge Group Webinar on Transfer Pricing

Brattle Senior Associate Jehan deFonseka will participate in The Knowledge Group’s webinar, “The Changing Landscape of Transfer Pricing in the U.S. Explored,” taking place April 10, 2018 from 12:00-1:30 pm (ET).

November 17, 2017
Brattle Economists Study Impact of Reinsurance Taxes on the U.S. Insurance Market

A new study co-authored by Brattle economists examines the impact that a Border Adjustment Tax (BAT) could have had on the U.S. insurance market.

January 23, 2017
Brattle Report Highlights The Economic Impact Of The Offshore Affiliate Reinsurance Tax

A report co-authored by economists at global consulting firm The Brattle Group finds that newly-proposed tax legislation aiming to defer the recognition of affiliated offshore reinsurance for U.S. tax purposes will negatively impact businesses and consumers in the United States.

March 01, 2016
Testimony of Brattle Principal Yvette Austin Smith Contributes to Win for United States Steel Corporation in Debt/Equity Classification of Intercompany Debt

The Ontario Superior Court of Justice recently ruled that financing provided by United States Steel Corporation (USS) to its subsidiary U.S. Steel Canada, Inc (USSC) was debt rather than equity.

August 03, 2015
Brattle Economists Author Article in Tax Notes on Corporate Inversions

Brattle principals Michael Cragg and Evan Cohen, associate Jehan deFonseka, and research analyst Ryan Tholanikunnel recently authored the article, “Corporate Inversion Transactions: Valuation Considerations,” featured in the July edition of Tax Notes International.

June 16, 2015
Brattle Principal Michael Cragg’s Testimony Contributes to Finding on Government Treatment of AIG

In the recently released decision from the United States Court of Federal Claims, Judge Wheeler sided with Brattle client Starr International Co. Inc., finding that that the Federal Reserve overstepped its authority by taking 79.9 percent of AIG’s equity as a condition of its loan to AIG. This element of the decision echoed testimony of Brattle principal Dr. Michael Cragg, which was restated in the opinion.

February 23, 2015
Brattle Economists Author Report on Nutrition and the Rise of Obesity in the United States

Economists from The Brattle Group recently completed a study on dietary trends and the rising rates of obesity in the United States. The report finds that Americans are facing a substantial increase in obesity, despite general adherence to the nutrition advice of the American Heart Association and the United States Departments of Agriculture and Health and Human Services.