John P.Napoli
Partner
Tax
jnapoli@seyfarth.com
John is a tremendously skilled transactional lawyer who strategically combines highly sophisticated tax structuring with sharp business judgment to deliver practical, value-driven results.
More About John
John is a member of the firm's executive committee, co-managing partner of Seyfarth’s New York office, and co-chair of the firm’s national tax practice. He advises public and private clients on complex federal, state, and local tax matters, with a focus on corporate mergers and acquisitions, international transactions, financings, and a wide array of real estate (including REITs). His experience spans subchapter S corporations, partnerships, joint ventures, and limited liability companies, as well as tax-free like-kind 1031 exchanges.
John is particularly known for his depth in shaping tax-efficient real estate transactions and navigating distressed asset situations. He regularly advises on the formation, operation, and liquidation of REITs and UPREITs, as well as the tax aspects of real estate workouts, restructurings, debt modifications, and recapitalizations. His restructuring work often involves advising both borrowers and lenders on complex, tax-sensitive solutions involving troubled real estate investments, joint ventures, and capital stack realignments.
Clients engage John for his ability to provide highly technical tax guidance in a business-minded practical and relatable way. His clients often focus in the real estate industry and operate as REITs, private equity sponsors, investment funds, real estate investors, joint ventures, public companies, financial institutions, and property managers, among others. He also represents clients before the Internal Revenue Service, US Tax Court, and various state and local taxing authorities on a variety of controversial matters.
John is active in industry organizations such as IMN, NAREIT, and Real Estate Roundtable, and sits on the US Advisory Board of Barretstown, a Paul Newman SeriousFun camp for children with serious illness. He is noted as a "trusted real estate attorney" and key individual by The Legal 500 (Legalese Ltd.), holds an AV rating in Martindale Hubbell for more than 20 years, has been selected for inclusion in New York Metro Super Lawyers (Thomson Reuters) (2006-2019), and was named to the NACD Directorship’s "Directorship 100" list of "people to watch" in corporate America.
John is particularly known for his depth in shaping tax-efficient real estate transactions and navigating distressed asset situations. He regularly advises on the formation, operation, and liquidation of REITs and UPREITs, as well as the tax aspects of real estate workouts, restructurings, debt modifications, and recapitalizations. His restructuring work often involves advising both borrowers and lenders on complex, tax-sensitive solutions involving troubled real estate investments, joint ventures, and capital stack realignments.
Clients engage John for his ability to provide highly technical tax guidance in a business-minded practical and relatable way. His clients often focus in the real estate industry and operate as REITs, private equity sponsors, investment funds, real estate investors, joint ventures, public companies, financial institutions, and property managers, among others. He also represents clients before the Internal Revenue Service, US Tax Court, and various state and local taxing authorities on a variety of controversial matters.
John is active in industry organizations such as IMN, NAREIT, and Real Estate Roundtable, and sits on the US Advisory Board of Barretstown, a Paul Newman SeriousFun camp for children with serious illness. He is noted as a "trusted real estate attorney" and key individual by The Legal 500 (Legalese Ltd.), holds an AV rating in Martindale Hubbell for more than 20 years, has been selected for inclusion in New York Metro Super Lawyers (Thomson Reuters) (2006-2019), and was named to the NACD Directorship’s "Directorship 100" list of "people to watch" in corporate America.
- LLM, New York University School of Law
New York University Law Review, editor
- JD, University of Dayton
Magna cum laude
University of Dayton Law Review, editor - BA, St. John's University
Clerkship
- Honorable Durrell D. Wiles, United States Tax Court, Washington, D.C.
- New York
- US Tax Court
Related Services
- Advised a New York publicly-traded REIT regarding a potential sale of significant property that was outside the "prohibited transaction" safe harbor. Prior to commencing the marketing process for the property, Seyfarth acted as special REIT counsel analyzing the circumstances surrounding the potential sale.
- Represented a REIT in a $275 million joint venture acquisition of an open air retail and entertainment district in Las Vegas, Nevada.
- Represented a real estate investment firm in the formation of a parent REIT and numerous REITs in connection with capital infusion into a geographical diverse portfolio of properties across the US.
- Represented a real estate investment firm on a $326.5 million investment from a leading alternative investment firm with more than $50 billion in assets.
- Represented a publicly traded REIT in the $520 million acquisition of a private equity firm’s preferred equity interest in a joint venture and the associated credit facility.
- Represented a real estate investment and management company in a $96.1 million acquisition of three industrial properties in Mesquite, Texas and Riviera Beach, Florida.
- Represented a real estate investment and management company in a $55.3 million loan purchase and concurrent deed in lieu of an office building in San Francisco, California.
- Represented a tax-exempt "qualified organization" related to its acquisition of majority interests in two commercial real estate portfolios valued at $300 million, and $100 million, using a complex structure involving both a REIT and a fractions rule-compliant limited partnership.
- Represented a publicly-traded REIT in a joint venture with a real estate developer to acquire and operate a $48 million property, including restructuring the existing business deal and negotiating the amended and restated Operating and Tenancy-In-Common agreements, including REIT compliance, specific exit strategies, distribution waterfalls, and governance.
- Represented a publicly-traded REIT in a $487.5 million sale of 56-building, 3.1 million square foot office/flex portfolio. The transaction had additional complexity of its purchaser utilizing OP units as partial consideration, which was structured as a redemption valued at $6.6 million.
- Represented a privately held full service commercial real estate company in a $1.28 billion securitizable loan, which refinanced the client’s existing indebtedness, including three tranches of preferred equity. The loan was secured by 143 properties in four states—Pennsylvania, Florida, Arizona and Minnesota. The deal was completed in record time—less than 60 days from term sheet to closing.
- Advised client on forming a private REIT for purposes of buying a 49.5% interest in an office building in Washington, DC. Seyfarth’s tax team advised in all aspects of the transaction, including regarding structuring, formation and compliance issues relating to the private REIT, and negotiating with opposing tax counsel for tax-related matters for the purchase and sale agreement, joint venture agreement, and other ancillary documents.
- Represented a REIT in a transaction in which a real estate private equity fund invested $100 million into a multifamily residential subsidiary as preferred equity.
- Representation of a Listed Australian Property Trust in connection with its formation and its acquisition of a $1 billion US real estate portfolio involving the creation of a tax-advantaged structure, including the formation and operation of a private REIT.
- Represented an international real estate property manager in the formation and structure of a regional shopping center REIT in connection with its initial public offering.
- Representation of an investment venture fund in connection with an Internal Revenue Service audit regarding the possible application of the partnership anti-abuse rules.
- Completed the formation and structure of Cali Reality (now Mack-Cali Realty Corp.), a multistate office building REIT, in connection with its initial public offering.
- Representation of an investment venture fund in connection with an Internal Revenue Service audit regarding the possible application of the partnership anti-abuse rules.
- Represented a publicly-traded REIT in structuring a joint venture between our client and another publicly-traded REIT for the development of a $1.3 billion family entertainment and recreation complex with an office and hotel component. We advised on the subsequent restructuring of this joint venture in a transaction that involved the sale of a portion of our client’s interest and the retention of certain office and hotel development rights.
- Represented a financial institution in connection with $1.4 million loan portfolios for residential buildings located in the tri-state area.
- Represented a financial institution in a $120 million workout loan for office buildings in California, Arizona and Nevada.
- Represented a global commercial real estate services firm in a lease of approximately 100,000 rentable square feet of office space in New York, New York.
Related News & Insights
-
Firm News
Jun 2, 2026
Seyfarth Continues to Boost Corporate and Real Estate Transactional Offerings as Daniel Valsamopoulos Joins Firm as a Partner in New York
-
Firm News
Feb 24, 2026
Seyfarth Advises Veris Residential on $3.4 Billion Merger Agreement
-
Media Mentions
Jan 5, 2026
John Napoli and Marc Gurell Featured Among NY OMPs Looking at 2026 by Law360
-
Seyfarth Event
Nov 12, 2025
Expert Panel - State of the Real Estate Market: What's Happening on the Front Lines, Navigating Challenges and Crafting Creative Solution's in Today's Current Environment
- Selected as a 500 Leading Dealmakers in America by Lawdragon (2026)
- Listed in Best Lawyers in America (Woodward/White Inc.) for Tax Law (2024-2026)
- Recognized Attorney for Tax - Domestic Tax: Central/US Taxes: Non-Contentious by The Legal 500 (Legalese Ltd.) (2014-2015, 2017-2024)
- Recognized Attorney for Real Estate (Nationwide) by The Legal 500 (Legalese Ltd.) (2017-2019)
- Selected to New York Metro Super Lawyers (Thomson Reuters) for Tax: Business (2006-2023)
- Selected as a Recognised Practitioner in Tax (New York) by Chambers USA (2014-2016)
- Rated "AV Preeminent" by Martindale-Hubbell, Peer Review Ratings (1999-2021)
- Rated for high professional achievement by Martindale-Hubbell, Peer Review Ratings (2021)
- American Bar Association, Tax Section, Real Estate Sub-Committee on REITs past co-chair
- New York State Bar Association,Tax Section
- Co-Author, "US Treasury Proposes Regulations Addressing the New Holding Period for Partnership Profits Interests," Legal Update, Seyfarth Shaw LLP (September 18, 2020)
- Co-Author, "US Department of Treasury Proposes Regulations Under Code Section 1031 That Provide Taxpayer-Friendly Guidance on Like-Kind Exchanges," Legal Update, Seyfarth Shaw LLP (June 17, 2020)
- Co-Author, "CARES Act Provides Tax Relief to Real Estate Businesses," Legal Update, Seyfarth Shaw LLP (March 31, 2020)
- Co-Author, "The IRS Announces a 'People First Initiative' That Will Temporarily Ease Taxpayer Payment Obligations and Postpone IRS Compliance Actions," Legal Update, Seyfarth Shaw LLP (March 30, 2020)
- Co-Author, "Qualified Opportunity Zone Proposed Regulations Provide a Path Forward for Fund Formations, But Leave Many Questions for Another Day," Client Alert, Seyfarth Shaw LLP (October 25, 2018)
- Co-Author, "USA," Global Legal Insights to: Corporate Tax 2018 (August 9, 2018)
- Co-Author, "Tax Reform for REITs and Real Estate Businesses," Tax Reform Management Alert Series, Seyfarth Shaw LLP (December 19, 2017)
- Co-Author, "There is life after death...of the Bottom-Dollar Guarantee," Client Alert, Seyfarth Shaw LLP (October 14, 2016)
- Co-Author, "New Tax Law Includes Numerous Changes to REIT and FIRPTA Rules," One Minute Memo, Seyfarth Shaw LLP (December 22, 2015)
- Co-Author, “USA,” Global Legal Insights – Commercial Real Estate, Vol. 2 (September 17, 2015)
- Co-Author, "Proposed Treasury Regulations Offer Guidance on Disguised Payments for Services," Management Alert, Seyfarth Shaw LLP (July 27, 2015)
- Co-Author, “U.S. Tax Law,” The International Comparative Legal Guide to Corporate Tax 2015 (October 2014)
- Co-Author, “U.S. Corporate Tax Law,” Global Legal Insights (July 2014)
- Co-Author, "U.S. Corporate Tax: The Time for Reform has Come," Management Alert, Seyfarth Shaw LLP (July 22, 2014)
- Co-Author, “U.S. Corporate Tax: The Time for Reform has Come,” ACC America (July 14, 2014)
- Co-Author, "Proposed Treasury Regulations Modify Debt Allocation and Disguised Sales Rules (Eliminating the Use of “Bottom-Dollar” Guarantees)," One Minute Memo, Seyfarth Shaw LLP (February 12, 2014)
- Co-Author, "Proposed FIRPTA Changes Could Facilitate Greater Non-U.S. Equity Investment in U.S. Real Estate," One Minute Memo, Seyfarth Shaw LLP (October 28, 2013)
- “Tax Court’s First Case on Parking Lot Income – Missing an Opportunity to Clarify the Law,” Practicing Law Institute, 13th Annual Real Estate Tax Forum Course Handbook, Vol. 2(April 2011)
- “Maintenance of Section 704(c) Layers and Partnership Mergers and Divisions – Comments In Response To Notice 2009-70,” Practicing Law Institute, 12th Annual Real Estate Tax Forum Course Handbook, Vol. 1 (January 2010)
- “Parking, Income and Taxes,” New York Law Journal (June 11, 2007)
-
Moderator, "Now Is It Wait To Fix in ’26? Workouts & Restructures," IMN's U.S. Real Estate Opportunity & Private Fund Investing Forum, Newport, RI (June 20, 2026)
- Speaker, "Tax-advantaged Real Estate Capital Raising: Funds, REITs, DSTs & QOFs," Information Management Network (IMN)'s 25th Annual US Real Estate Opportunity & Private Fund Investing Forum, Newport, RI (June 17, 2025)
- Moderator, "State of the Market: The Great Reset," Markets Group 11th Annual Real Estate Global Forum, New York, NY (December 4, 2024)
- Co-Speaker, “Expert Panel - Stories from the Front Lines: Navigating Challenges and Crafting Creative Solutions for Distressed Real Estate,” Webinar, Seyfarth Shaw LLP (November 14, 2024)
- Panelist "Transitioning From an Emerging to an Established Fund Manager," IMN's Forum on U.S. Real Estate Opportunity & Private Fund Investing, Newport, RI (June 20, 2024)
- Co-Speaker, “Expert Panel - Stories from the Front Lines: Navigating Challenges and Crafting Creative Solutions for Distressed Real Estate,” Webinar, Seyfarth Shaw LLP (May 8, 2024)
- Moderator, "Looking Beyond The Fundamentals: A Closer Look at Multifamily," Markets Group 10th Annual Real Estate Global Forum, New York, NY (December 5, 2023)
- Moderator, "Investment Strategies in 2023: Finding Value & Generating Returns," Information Management Network (IMN)’s 19th Annual Winter Forum On Real Estate Opportunity & Private Fund Investing, Laguna Beach CA (January 18, 2023)
- Panelist, "Bring Out the Crystal Ball: the Legislative and Administrative Outlook Post Mid-Term Election," Tax Executive Institute (TEI) New York Chapter’s Fifty Ninth Annual Tax Symposium (December 14, 2022)
- Moderator, "Urban Centers v. Suburbia: Blueprint of the Hottest Locations for CRE," 9th Annual Real Estate Global Forum, New York City, NY (December 7, 2022)
- Moderator, "Outlook for US Real Estate," East Institutional Real Estate Investor Forum, New York City, NY (April 28, 2022)
- Co-Panelist, "The Complex World of Opportunity Zones: Meeting Reporting Requirements and Keeping Penalties at Bay," Knowledge Group Webinar (October 22, 2020)
- Moderator, "Alternative Investment Outlook," Keynote Panel, 7th Annual Global Institutional Real Estate Investor Forum, New York, NY (December 12, 2019)
- Co-Presenter, "The Opportunity Zone Investment Tax Regime: Recent Legislative and Regulatory Developments You Should Know," Knowledge Group Webinar (July 9, 2019)
- Co-Presenter, "Update on Real Estate Investing’s Latest Trend: Qualified Opportunity Funds," Roundtable Discussion, Seyfarth Shaw LLP (June 25, 2019)
- Co-Presenter, "Tax Reform: Impact on REITs, Real Estate Businesses and Investors," Strafford Webinar (March 25, 2019)
- Co-Presenter, "Opportunity Zones," Commercial Observer Fall Financing Commercial Real Estate Forum’s Roundtable Luncheon (November 13, 2018)
- Co-Presenter, “Tax Reform: Impact on REITs, Real Estate Businesses and Investors,” Webinar, presented by Strafford (February 27, 2018)
- "The REIT and Real Estate: What Lies Ahead in 2018 and Beyond," Webinar, presented by The Knowledge Group (January 12, 2018)
- “Corporate Structural Options: Funds, REITs, Non-Traded REITs, Operating Companies, Public vs. Private,” Information Management Network’s 2nd Annual Real Estate General Counsel Form (September 10, 2012)
- "Joint Ventures with Opportunity Funds, Tax-Exempt Investors & REITs," 14th Annual Real Estate Tax Forum, presented by Practicing Law Institute, New York, NY (March 19, 2012)
- "REIT Roundtable, Becoming More Active Managers and Overseers,” New York, NY (January/February, 2012)
- "Joint Ventures with Opportunity Funds, Tax-Exempt Investors & REITs," 13th Annual Real Estate Tax Forum, presented by Practicing Law Institute, New York, NY (April 11, 2011)
- "Are You Planning on Clearing the Log Jam or Will it be a Long Haul? Evaluating the Current Macro Situation & Its Impact on How You are Working Out, Pricing & Selling," Annual Bank & Special Asset Executive Forum On Distressed Real Estate, presented by Information Management Network, New York, NY (March 28, 2011)
- “REIT Roundtable,” NACD Directorship Forum: Pillars of the Boardroom, New York, NY (November 9, 2010)
- "Distressed Retail," 11th Annual US Real Estate Opportunity & Private Fund Investing Forum, presented by Information Management Network, New York, NY (June 4, 2010)
- "Joint Ventures with Opportunity Funds, Tax-Exempt Investors & REITs," 12th Annual Real Estate Tax Forum, presented by Practicing Law Institute, New York, NY (January 7, 2010)
John is a tremendously skilled transactional lawyer who strategically combines highly sophisticated tax structuring with sharp business judgment to deliver practical, value-driven results.
More About John
John is a member of the firm's executive committee, co-managing partner of Seyfarth’s New York office, and co-chair of the firm’s national tax practice. He advises public and private clients on complex federal, state, and local tax matters, with a focus on corporate mergers and acquisitions, international transactions, financings, and a wide array of real estate (including REITs). His experience spans subchapter S corporations, partnerships, joint ventures, and limited liability companies, as well as tax-free like-kind 1031 exchanges.
John is particularly known for his depth in shaping tax-efficient real estate transactions and navigating distressed asset situations. He regularly advises on the formation, operation, and liquidation of REITs and UPREITs, as well as the tax aspects of real estate workouts, restructurings, debt modifications, and recapitalizations. His restructuring work often involves advising both borrowers and lenders on complex, tax-sensitive solutions involving troubled real estate investments, joint ventures, and capital stack realignments.
Clients engage John for his ability to provide highly technical tax guidance in a business-minded practical and relatable way. His clients often focus in the real estate industry and operate as REITs, private equity sponsors, investment funds, real estate investors, joint ventures, public companies, financial institutions, and property managers, among others. He also represents clients before the Internal Revenue Service, US Tax Court, and various state and local taxing authorities on a variety of controversial matters.
John is active in industry organizations such as IMN, NAREIT, and Real Estate Roundtable, and sits on the US Advisory Board of Barretstown, a Paul Newman SeriousFun camp for children with serious illness. He is noted as a "trusted real estate attorney" and key individual by The Legal 500 (Legalese Ltd.), holds an AV rating in Martindale Hubbell for more than 20 years, has been selected for inclusion in New York Metro Super Lawyers (Thomson Reuters) (2006-2019), and was named to the NACD Directorship’s "Directorship 100" list of "people to watch" in corporate America.
John is particularly known for his depth in shaping tax-efficient real estate transactions and navigating distressed asset situations. He regularly advises on the formation, operation, and liquidation of REITs and UPREITs, as well as the tax aspects of real estate workouts, restructurings, debt modifications, and recapitalizations. His restructuring work often involves advising both borrowers and lenders on complex, tax-sensitive solutions involving troubled real estate investments, joint ventures, and capital stack realignments.
Clients engage John for his ability to provide highly technical tax guidance in a business-minded practical and relatable way. His clients often focus in the real estate industry and operate as REITs, private equity sponsors, investment funds, real estate investors, joint ventures, public companies, financial institutions, and property managers, among others. He also represents clients before the Internal Revenue Service, US Tax Court, and various state and local taxing authorities on a variety of controversial matters.
John is active in industry organizations such as IMN, NAREIT, and Real Estate Roundtable, and sits on the US Advisory Board of Barretstown, a Paul Newman SeriousFun camp for children with serious illness. He is noted as a "trusted real estate attorney" and key individual by The Legal 500 (Legalese Ltd.), holds an AV rating in Martindale Hubbell for more than 20 years, has been selected for inclusion in New York Metro Super Lawyers (Thomson Reuters) (2006-2019), and was named to the NACD Directorship’s "Directorship 100" list of "people to watch" in corporate America.
- LLM, New York University School of Law
New York University Law Review, editor
- JD, University of Dayton
Magna cum laude
University of Dayton Law Review, editor - BA, St. John's University
Clerkship
- Honorable Durrell D. Wiles, United States Tax Court, Washington, D.C.
- New York
- US Tax Court
Related Services
- Advised a New York publicly-traded REIT regarding a potential sale of significant property that was outside the "prohibited transaction" safe harbor. Prior to commencing the marketing process for the property, Seyfarth acted as special REIT counsel analyzing the circumstances surrounding the potential sale.
- Represented a REIT in a $275 million joint venture acquisition of an open air retail and entertainment district in Las Vegas, Nevada.
- Represented a real estate investment firm in the formation of a parent REIT and numerous REITs in connection with capital infusion into a geographical diverse portfolio of properties across the US.
- Represented a real estate investment firm on a $326.5 million investment from a leading alternative investment firm with more than $50 billion in assets.
- Represented a publicly traded REIT in the $520 million acquisition of a private equity firm’s preferred equity interest in a joint venture and the associated credit facility.
- Represented a real estate investment and management company in a $96.1 million acquisition of three industrial properties in Mesquite, Texas and Riviera Beach, Florida.
- Represented a real estate investment and management company in a $55.3 million loan purchase and concurrent deed in lieu of an office building in San Francisco, California.
- Represented a tax-exempt "qualified organization" related to its acquisition of majority interests in two commercial real estate portfolios valued at $300 million, and $100 million, using a complex structure involving both a REIT and a fractions rule-compliant limited partnership.
- Represented a publicly-traded REIT in a joint venture with a real estate developer to acquire and operate a $48 million property, including restructuring the existing business deal and negotiating the amended and restated Operating and Tenancy-In-Common agreements, including REIT compliance, specific exit strategies, distribution waterfalls, and governance.
- Represented a publicly-traded REIT in a $487.5 million sale of 56-building, 3.1 million square foot office/flex portfolio. The transaction had additional complexity of its purchaser utilizing OP units as partial consideration, which was structured as a redemption valued at $6.6 million.
- Represented a privately held full service commercial real estate company in a $1.28 billion securitizable loan, which refinanced the client’s existing indebtedness, including three tranches of preferred equity. The loan was secured by 143 properties in four states—Pennsylvania, Florida, Arizona and Minnesota. The deal was completed in record time—less than 60 days from term sheet to closing.
- Advised client on forming a private REIT for purposes of buying a 49.5% interest in an office building in Washington, DC. Seyfarth’s tax team advised in all aspects of the transaction, including regarding structuring, formation and compliance issues relating to the private REIT, and negotiating with opposing tax counsel for tax-related matters for the purchase and sale agreement, joint venture agreement, and other ancillary documents.
- Represented a REIT in a transaction in which a real estate private equity fund invested $100 million into a multifamily residential subsidiary as preferred equity.
- Representation of a Listed Australian Property Trust in connection with its formation and its acquisition of a $1 billion US real estate portfolio involving the creation of a tax-advantaged structure, including the formation and operation of a private REIT.
- Represented an international real estate property manager in the formation and structure of a regional shopping center REIT in connection with its initial public offering.
- Representation of an investment venture fund in connection with an Internal Revenue Service audit regarding the possible application of the partnership anti-abuse rules.
- Completed the formation and structure of Cali Reality (now Mack-Cali Realty Corp.), a multistate office building REIT, in connection with its initial public offering.
- Representation of an investment venture fund in connection with an Internal Revenue Service audit regarding the possible application of the partnership anti-abuse rules.
- Represented a publicly-traded REIT in structuring a joint venture between our client and another publicly-traded REIT for the development of a $1.3 billion family entertainment and recreation complex with an office and hotel component. We advised on the subsequent restructuring of this joint venture in a transaction that involved the sale of a portion of our client’s interest and the retention of certain office and hotel development rights.
- Represented a financial institution in connection with $1.4 million loan portfolios for residential buildings located in the tri-state area.
- Represented a financial institution in a $120 million workout loan for office buildings in California, Arizona and Nevada.
- Represented a global commercial real estate services firm in a lease of approximately 100,000 rentable square feet of office space in New York, New York.
Related News & Insights
-
Firm News
Jun 2, 2026
Seyfarth Continues to Boost Corporate and Real Estate Transactional Offerings as Daniel Valsamopoulos Joins Firm as a Partner in New York
-
Firm News
Feb 24, 2026
Seyfarth Advises Veris Residential on $3.4 Billion Merger Agreement
-
Media Mentions
Jan 5, 2026
John Napoli and Marc Gurell Featured Among NY OMPs Looking at 2026 by Law360
-
Seyfarth Event
Nov 12, 2025
Expert Panel - State of the Real Estate Market: What's Happening on the Front Lines, Navigating Challenges and Crafting Creative Solution's in Today's Current Environment
- Selected as a 500 Leading Dealmakers in America by Lawdragon (2026)
- Listed in Best Lawyers in America (Woodward/White Inc.) for Tax Law (2024-2026)
- Recognized Attorney for Tax - Domestic Tax: Central/US Taxes: Non-Contentious by The Legal 500 (Legalese Ltd.) (2014-2015, 2017-2024)
- Recognized Attorney for Real Estate (Nationwide) by The Legal 500 (Legalese Ltd.) (2017-2019)
- Selected to New York Metro Super Lawyers (Thomson Reuters) for Tax: Business (2006-2023)
- Selected as a Recognised Practitioner in Tax (New York) by Chambers USA (2014-2016)
- Rated "AV Preeminent" by Martindale-Hubbell, Peer Review Ratings (1999-2021)
- Rated for high professional achievement by Martindale-Hubbell, Peer Review Ratings (2021)
- American Bar Association, Tax Section, Real Estate Sub-Committee on REITs past co-chair
- New York State Bar Association,Tax Section
- Co-Author, "US Treasury Proposes Regulations Addressing the New Holding Period for Partnership Profits Interests," Legal Update, Seyfarth Shaw LLP (September 18, 2020)
- Co-Author, "US Department of Treasury Proposes Regulations Under Code Section 1031 That Provide Taxpayer-Friendly Guidance on Like-Kind Exchanges," Legal Update, Seyfarth Shaw LLP (June 17, 2020)
- Co-Author, "CARES Act Provides Tax Relief to Real Estate Businesses," Legal Update, Seyfarth Shaw LLP (March 31, 2020)
- Co-Author, "The IRS Announces a 'People First Initiative' That Will Temporarily Ease Taxpayer Payment Obligations and Postpone IRS Compliance Actions," Legal Update, Seyfarth Shaw LLP (March 30, 2020)
- Co-Author, "Qualified Opportunity Zone Proposed Regulations Provide a Path Forward for Fund Formations, But Leave Many Questions for Another Day," Client Alert, Seyfarth Shaw LLP (October 25, 2018)
- Co-Author, "USA," Global Legal Insights to: Corporate Tax 2018 (August 9, 2018)
- Co-Author, "Tax Reform for REITs and Real Estate Businesses," Tax Reform Management Alert Series, Seyfarth Shaw LLP (December 19, 2017)
- Co-Author, "There is life after death...of the Bottom-Dollar Guarantee," Client Alert, Seyfarth Shaw LLP (October 14, 2016)
- Co-Author, "New Tax Law Includes Numerous Changes to REIT and FIRPTA Rules," One Minute Memo, Seyfarth Shaw LLP (December 22, 2015)
- Co-Author, “USA,” Global Legal Insights – Commercial Real Estate, Vol. 2 (September 17, 2015)
- Co-Author, "Proposed Treasury Regulations Offer Guidance on Disguised Payments for Services," Management Alert, Seyfarth Shaw LLP (July 27, 2015)
- Co-Author, “U.S. Tax Law,” The International Comparative Legal Guide to Corporate Tax 2015 (October 2014)
- Co-Author, “U.S. Corporate Tax Law,” Global Legal Insights (July 2014)
- Co-Author, "U.S. Corporate Tax: The Time for Reform has Come," Management Alert, Seyfarth Shaw LLP (July 22, 2014)
- Co-Author, “U.S. Corporate Tax: The Time for Reform has Come,” ACC America (July 14, 2014)
- Co-Author, "Proposed Treasury Regulations Modify Debt Allocation and Disguised Sales Rules (Eliminating the Use of “Bottom-Dollar” Guarantees)," One Minute Memo, Seyfarth Shaw LLP (February 12, 2014)
- Co-Author, "Proposed FIRPTA Changes Could Facilitate Greater Non-U.S. Equity Investment in U.S. Real Estate," One Minute Memo, Seyfarth Shaw LLP (October 28, 2013)
- “Tax Court’s First Case on Parking Lot Income – Missing an Opportunity to Clarify the Law,” Practicing Law Institute, 13th Annual Real Estate Tax Forum Course Handbook, Vol. 2(April 2011)
- “Maintenance of Section 704(c) Layers and Partnership Mergers and Divisions – Comments In Response To Notice 2009-70,” Practicing Law Institute, 12th Annual Real Estate Tax Forum Course Handbook, Vol. 1 (January 2010)
- “Parking, Income and Taxes,” New York Law Journal (June 11, 2007)
-
Moderator, "Now Is It Wait To Fix in ’26? Workouts & Restructures," IMN's U.S. Real Estate Opportunity & Private Fund Investing Forum, Newport, RI (June 20, 2026)
- Speaker, "Tax-advantaged Real Estate Capital Raising: Funds, REITs, DSTs & QOFs," Information Management Network (IMN)'s 25th Annual US Real Estate Opportunity & Private Fund Investing Forum, Newport, RI (June 17, 2025)
- Moderator, "State of the Market: The Great Reset," Markets Group 11th Annual Real Estate Global Forum, New York, NY (December 4, 2024)
- Co-Speaker, “Expert Panel - Stories from the Front Lines: Navigating Challenges and Crafting Creative Solutions for Distressed Real Estate,” Webinar, Seyfarth Shaw LLP (November 14, 2024)
- Panelist "Transitioning From an Emerging to an Established Fund Manager," IMN's Forum on U.S. Real Estate Opportunity & Private Fund Investing, Newport, RI (June 20, 2024)
- Co-Speaker, “Expert Panel - Stories from the Front Lines: Navigating Challenges and Crafting Creative Solutions for Distressed Real Estate,” Webinar, Seyfarth Shaw LLP (May 8, 2024)
- Moderator, "Looking Beyond The Fundamentals: A Closer Look at Multifamily," Markets Group 10th Annual Real Estate Global Forum, New York, NY (December 5, 2023)
- Moderator, "Investment Strategies in 2023: Finding Value & Generating Returns," Information Management Network (IMN)’s 19th Annual Winter Forum On Real Estate Opportunity & Private Fund Investing, Laguna Beach CA (January 18, 2023)
- Panelist, "Bring Out the Crystal Ball: the Legislative and Administrative Outlook Post Mid-Term Election," Tax Executive Institute (TEI) New York Chapter’s Fifty Ninth Annual Tax Symposium (December 14, 2022)
- Moderator, "Urban Centers v. Suburbia: Blueprint of the Hottest Locations for CRE," 9th Annual Real Estate Global Forum, New York City, NY (December 7, 2022)
- Moderator, "Outlook for US Real Estate," East Institutional Real Estate Investor Forum, New York City, NY (April 28, 2022)
- Co-Panelist, "The Complex World of Opportunity Zones: Meeting Reporting Requirements and Keeping Penalties at Bay," Knowledge Group Webinar (October 22, 2020)
- Moderator, "Alternative Investment Outlook," Keynote Panel, 7th Annual Global Institutional Real Estate Investor Forum, New York, NY (December 12, 2019)
- Co-Presenter, "The Opportunity Zone Investment Tax Regime: Recent Legislative and Regulatory Developments You Should Know," Knowledge Group Webinar (July 9, 2019)
- Co-Presenter, "Update on Real Estate Investing’s Latest Trend: Qualified Opportunity Funds," Roundtable Discussion, Seyfarth Shaw LLP (June 25, 2019)
- Co-Presenter, "Tax Reform: Impact on REITs, Real Estate Businesses and Investors," Strafford Webinar (March 25, 2019)
- Co-Presenter, "Opportunity Zones," Commercial Observer Fall Financing Commercial Real Estate Forum’s Roundtable Luncheon (November 13, 2018)
- Co-Presenter, “Tax Reform: Impact on REITs, Real Estate Businesses and Investors,” Webinar, presented by Strafford (February 27, 2018)
- "The REIT and Real Estate: What Lies Ahead in 2018 and Beyond," Webinar, presented by The Knowledge Group (January 12, 2018)
- “Corporate Structural Options: Funds, REITs, Non-Traded REITs, Operating Companies, Public vs. Private,” Information Management Network’s 2nd Annual Real Estate General Counsel Form (September 10, 2012)
- "Joint Ventures with Opportunity Funds, Tax-Exempt Investors & REITs," 14th Annual Real Estate Tax Forum, presented by Practicing Law Institute, New York, NY (March 19, 2012)
- "REIT Roundtable, Becoming More Active Managers and Overseers,” New York, NY (January/February, 2012)
- "Joint Ventures with Opportunity Funds, Tax-Exempt Investors & REITs," 13th Annual Real Estate Tax Forum, presented by Practicing Law Institute, New York, NY (April 11, 2011)
- "Are You Planning on Clearing the Log Jam or Will it be a Long Haul? Evaluating the Current Macro Situation & Its Impact on How You are Working Out, Pricing & Selling," Annual Bank & Special Asset Executive Forum On Distressed Real Estate, presented by Information Management Network, New York, NY (March 28, 2011)
- “REIT Roundtable,” NACD Directorship Forum: Pillars of the Boardroom, New York, NY (November 9, 2010)
- "Distressed Retail," 11th Annual US Real Estate Opportunity & Private Fund Investing Forum, presented by Information Management Network, New York, NY (June 4, 2010)
- "Joint Ventures with Opportunity Funds, Tax-Exempt Investors & REITs," 12th Annual Real Estate Tax Forum, presented by Practicing Law Institute, New York, NY (January 7, 2010)