Alan L. Beller

Alan Beller’s practice focuses on a wide variety of complex securities, corporate governance and corporate matters. He advises regularly senior officials of both U.S. and non-U.S. entities on these subjects, including in connection with SEC filings, corporate transactions and other corporate matters and public and private offerings of securities. Alan served as the Director of the Division of Corporation Finance of the U.S. Securities and Exchange Commission and as Senior Counselor to the Commission from January 2002 until February 2006.

During his four-year tenure, Alan led the Division in producing the most far-reaching corporate governance, financial disclosure and securities offering reforms in Commission history. Among his accomplishments were the implementation of the corporate provisions of the Sarbanes-Oxley Act of 2002, the adoption of corporate governance standards for listed companies and the successful completion of comprehensive securities offering reforms. Recent representations include Citigroup in its $17 billion common equity offering and exit from TARP and its $58 billion equity exchange offer.

Alan has represented the Federal Reserve Bank of New York including in connection with matters involving Lehman Holdings Inc., and represented the advisers to US Treasury in connection with the conservatorship of Fannie Mae and Freddie Mac. He has also represented independent directors and audit committees in connection with accounting restatements, options over granting, accounting for and design of variable compensation issues and other matters. Notable earlier transactions in which Alan was involved included the demutualization and initial public offering of Prudential Insurance Company, the initial public offering of Goldman Sachs, the initial public offering of Instinet and the privatization and initial public offering of Singapore Telecom.  

Alan received a J.D. degree, magna cum laude, from the University of Pennsylvania Law School and graduated from Yale College, cum laude, in 1971.  He is a member of the Board of Directors of The Travelers Companies, Inc. and a member of the Board of Overseers of the University of Pennsylvania Law School.