Biography
Mr. Kushner is a tax partner in Seyfarth Shaw LLP’s New York City office. Mr. Kushner’s practice focuses heavily on the federal (including international), state and local taxation of partnership (and joint venture), corporate and mergers and acquisition transactions. Mr. Kushner has a particular expertise in real estate investment trust, or REIT, taxation and the tax issues relevant to tax-exempt organizations and Mr. Kushner has a number of REIT and tax-exempt organization clients. Mr. Kushner is also often called upon to structure transactions for clients from a federal, state and/or local income, franchise, and transfer/recordation tax perspective. Another important part of Mr. Kushner’s practice is representing clients in Internal Revenue Service audits, as well as in audits and inquiries of state and local taxing agencies and authorities.Education
LL.M., New York University, Taxation (1995)
J.D., University at Buffalo, School of Law, cum laude (1992)
Law Review
B.A., Emory University (1988)
Phi Beta Kappa
Admissions
- New York
- New Jersey
Courts
- U.S. Tax Court