“Tax Sharing Agreements – A Tale of Two Jurisdictions,” an article by Corporate Restructuring and Bankruptcy partner Adam C. Rogoff, and associates Daniel M. Eggermann and Anastasia N. Kaup, appeared in the “Expert Analysis” section of Law360. The article examines the rulings in Zucker v. FDIC (In re BankUnited Fin. Corp.), No. 12-11392, 2013 U.S. App. LEXIS 16896 (11th Cir. Aug. 15, 2013) and Superintendent of Ins. v. Ochs (In re First Cent. Fin. Corp.), 377 F.3d 209 (2d Cir. 2004), and how two jurisdictions reached opposite results in cases involving the interpretation of a tax sharing agreement between a debtor-parent corporation and its subsidiaries.