As a member of Gould & Ratner’s Corporate Practice, Rebecca Smart focuses her practice on corporate and commercial transactions, including mergers and acquisitions of businesses in a variety of sizes and industries. In addition to her corporate practice, Rebecca also works with the tax group on M&A transaction tax matters.

After earning her J.D. from DePaul University School of Law, Rebecca worked at a large public accounting firm where she took part in the structuring, reporting and tax planning of mid to large scale M&A transactions for private equity groups and closely held businesses. In addition, Rebecca completed two externships with the Internal Revenue Service Chief Counsel’s Office.



  • DePaul University College of Law, J.D., cum laude, 2017
  • Loyola University Chicago, B.B.A., Finance, 2014

Bar Admissions

  • Illinois


  • Hellenic Bar Association
  • Women’s Bar Association of Illinois