Fenwick & West LLP represented Eaton Corporation (NYSE: ETN) as special tax counsel in its acquisition of Germany-based The Moeller Group, a supplier of components for commercial and residential building applications. The agreed purchase price is EUR 1.55 billion, or $2.23 billion USD. The transaction, expected to close in the first quarter of 2008, is subject to regulatory approvals and other customary closing conditions.

The Fenwick & West tax team included partners Jim Fuller and Bart Bassett; and associates Neal Gordon, Victor Ng, Catherine Curtiss, Larissa Neumann, Will Skinner and Amanda Dranginis.

About Fenwick & West
Fenwick & West has achieved a reputation as having one of the nation’s leading domestic and international tax practices. The tax group’s exciting and sophisticated practice stems from its client base. Our tax clients represent every geographic area of the United States, as well as a number of foreign countries, and have included over 100 Fortune 500 companies. The firm was awarded First Tier status by International Tax Review 2008 as one of only eight law firms in the entire U.S. to receive the First Tier rating; Chambers USA 2007 also ranked Fenwick & West first tier in tax for California and nominated the firm for its “Award for Excellence in Corporate Tax” 2007: one of only two nominees outside New York City.