Ling Ling practices in the corporate law area, with particular emphasis on corporate mergers and acquisitions involving financial services companies. Her practice also involves representing issuers in structured finance and life insurance reserve securitization transactions and lenders and borrowers in secured and unsecured lending transactions.

REPRESENTATIVE EXPERIENCE
Ling’s representative transactions include:

• ING in the restructuring of its individual life reinsurance transaction with Scottish Re and in a variety of XXX and AXXX reserve securitization transactions involving syndicated and bilateral letter of credit facilities or the establishment of onshore captive reinsurers and the issuance of surplus notes by the captive to support the Regulation XXX/AG 38 reserve of its insurance subsidiaries.
• Wilton Re in its acquisitions of various insurance companies and block insurance policies.
• Great-West Life and Annuity Insurance Company in its acquisitions of full-service retirement businesses from MetLife, U.S. Bank, and Franklin Templeton.
• Advantage Sales & Marketing Inc. in its sale to a venture fund sponsored by JW Childs and Merrill Lynch Global Capital for approximately $1.05 billion.
• ING in the sale of its individual life reinsurance business to Scottish Re.
• Swiss Re in its acquisition of all individual life and annuity business from CNA Financial Corporation for $690 million, acquisition of Guarantee Reserve Life Insurance Company for $121 million, and its reinsurance of all of the business of Aurora National Life Assurance Company.
• Swiss Re in its sale of employer stop-loss business to Safeco Life Insurance Company.
• Lincoln National Corporation in the sale of its reinsurance business to Swiss Re for $2 billion.
• Lincoln National Corporation in its acquisition of Aetna’s individual life insurance business for $1 billion and John Alden’s medical stop-loss business for $41 million.
• Allied Capital Corporation in its provision of approximately $180 million in the form of equity and subordinated debt to recapitalize and acquire a majority interest in Advantage Sales & Marketing, Inc.
• Allied Capital Corporation in its $600 million revolving credit facility and various domestic note offerings.
• ING America in the sale of its medical stop-loss business to Safeco Life Insurance Company for $32 million.
• Eureko B.V. in the sale of its U.S. insurance operations to The Centris Group.
• Vitol Gas & Electric LLC in the sale of its power marketing business to Avista Corp. for an undisclosed amount.

PROFESSIONAL AND COMMUNITY INVOLVEMENT

• Member, Business Section, American Bar Association

PUBLICATIONS

• Contributing author, Committee on Partnerships and Unincorporated Business Organizations, Prototype Limited Liability Partnership Agreement (ABA Section of Business Law 2003) 
• Author, “Manuel v. United States: The Question of the Exclusivity Rule in Section 745 of the Suits in Admiralty Act,” Vol. 75 North Carolina Law Review 639 (1997)