MatthewPeurach
Partner
Corporate
mpeurach@seyfarth.com
Matthew guides clients through high-stakes deals at the intersection of tax, commercial real estate, and private equity, with a sharp focus on design and strategy.
More About Matthew
Matthew concentrates on structuring complex commercial real estate transactions, negotiating and drafting partnership and LLC agreements for equity investments, and forming private equity funds and other joint ventures primarily targeting real estate assets. He works with a broad range of clients spanning REITs, sponsors, developers, investors, private equity funds, institutional investors, financial institutions, and public companies, among others.
A core component of Matthew’s real estate private equity practice involves advising on tax issues related to real estate and broader corporate transactions, including qualified opportunity zone investments, tax-free like-kind 1031 exchanges, affordable/low-income housing and historic tax credits, energy credits, and mergers and acquisitions involving corporate and flow-through entities.
He has also served as a senior associate in the tax office of a “Big 4” accounting firm.
A core component of Matthew’s real estate private equity practice involves advising on tax issues related to real estate and broader corporate transactions, including qualified opportunity zone investments, tax-free like-kind 1031 exchanges, affordable/low-income housing and historic tax credits, energy credits, and mergers and acquisitions involving corporate and flow-through entities.
He has also served as a senior associate in the tax office of a “Big 4” accounting firm.
- JD, The Catholic University of America, Columbus School of Law
Associate Editor, CommLaw Conspectus: Journal of Communications Law and Policy - BA, University of Michigan
Dean’s List
National Honor Society of Political Science - LLM, Georgetown University Law Center
- District of Columbia
- Georgia
- Maryland
- Virginia
Related Services
Related Key Industries
- Representation of numerous sponsors in structuring real estate and other alternative investment funds.
- Representation of numerous developers, investors and institutions in connection with the formation of real estate and other corporate joint venture transactions.
- Representation of numerous opportunity zone fund sponsors and investors in structuring qualified investments and navigating the associated tax and legal issues.
- Representation of a REIT in its $600 million joint venture structured as a “part-sale, part-contribution” transaction.
- Representation of an institutional investor in connection with its programmatic $100 million equity joint venture for the acquisition and development of hotel properties throughout the Southeast.
- Representation of a multifamily developer in the negotiation and structuring of an approximately $75 million equity joint venture focused on acquiring and developing multi-family properties.
- Representation of a DC-based sponsor in connection with fund formation matters to make up to $100 million in so-called “general partner” co-investments in real estate projects throughout the country.
- Representation of an Atlanta-based sponsor in connection with its $50 million equity joint venture with a publicly traded company to acquire distressed retail assets primarily located in the Southeast and Midwest.
- Representation of a sponsor in a $150 million opportunity zone fund formed to invest in qualified opportunity zone property located throughout the country, including a $200 million follow-on offering.
- Representation of a private equity lender in connection with a $30 million mezzanine loan with preferred equity conversion rights for the development of a commercial office park in Conshohocken, Pennsylvania.
- Representation of a private equity fund in connection with a $15 million preferred equity investment for the ground-up construction of a multifamily project in Atlanta, Georgia.
- Representation of a private equity lender in connection with a $10 million participating mezzanine loan secured by a hotel located in Jacksonville, Florida.
- Advised a Fortune 100 company on the tax consequences of its approximately $9 billion merger and post-merger transactions, including rendering a tax opinion thereon.
- Representation of numerous investors in commercial real estate transactions involving complex like-kind exchanges, including so-called “swap and drop” transactions.
- Representation of a historic tax credit and new markets tax credit syndicator in connection with private offerings producing tens of millions in tax credits.
- Representation of a publicly traded bank in exiting dozens of investments which produced low income housing tax credits.
Related News & Insights
-
Legal Update
Jun 23, 2026
IRS Issues Transitional Guidance on Qualified Opportunity Zones Under the One Big Beautiful Bill Act
-
Legal Update
Mar 23, 2026
Revenue Procedure 2026-17 Gives Real Estate Businesses a Second Look at Prior Code Section 163(j)(7) Elections
-
Speaking Engagement
Oct 22, 2025
Matthew Peurach to Speak at Bisnow's National Opportunity Zones Digital Summit
-
Podcast
Sep 8, 2025
The Property Line: The Big Beautiful Bill Unlocked: Turning Tax Law into Enhanced Real Estate Deal Flow
- Recognized by Best Lawyers in America (Woodward/White Inc.) for Tax Law (2025-2026)
- Named as a 2025 Rainmaker in CRE Debt for Equity & Finance
- Named as CRE's Aspiring Leader of 2024
- Recognized by Atlanta Lawyers in Real Estate Awards, Connect CRE
- Named as Most Effective Dealmaker by Southeastern Legal Awards (2023)
- Recognized as a 2021 South Trailblazer by American Lawyer (2021)
- Listed as a Top 25 Opportunity Zone Influencer by Opportunity Zone Magazine (2019-2021)
- Georgia Super Lawyer - Rising Star by Atlanta Magazine, 2017, 2018 and 2019, a distinction given to no more than 2.5% of Georgia attorneys
- Co-Author, “Revenue Procedure 2026-17 Gives Real Estate Businesses a Second Look at Prior Code Section 163(j)(7) Elections,” Legal Update, Seyfarth Shaw LLP (March 23, 2026)
- Co-Author, “7 Key Changes to the Qualified Opportunity Zone Incentive Under the One Big Beautiful Bill Act,” Legal Update, Seyfarth Shaw LLP (July 7, 2025)
- Co-Author, “A New Chapter for Opportunity Zones,” Legal Update, Seyfarth Shaw LLP (June 30, 2025)
- Speaker, "Welcome to the 2.0 — Tax Benefits, Capital Flow, Partnerships, and Long-Term Impact," Bisnow's National Opportunity Zones Digital Summit (October 22, 2025)
- Co-Speaker, “The Property Line: The Big Beautiful Bill Unlocked: Turning Tax Law into Enhanced Real Estate Deal Flow,” Podcast, Seyfarth Shaw LLP (September 8, 2025)
Matthew guides clients through high-stakes deals at the intersection of tax, commercial real estate, and private equity, with a sharp focus on design and strategy.
More About Matthew
Matthew concentrates on structuring complex commercial real estate transactions, negotiating and drafting partnership and LLC agreements for equity investments, and forming private equity funds and other joint ventures primarily targeting real estate assets. He works with a broad range of clients spanning REITs, sponsors, developers, investors, private equity funds, institutional investors, financial institutions, and public companies, among others.
A core component of Matthew’s real estate private equity practice involves advising on tax issues related to real estate and broader corporate transactions, including qualified opportunity zone investments, tax-free like-kind 1031 exchanges, affordable/low-income housing and historic tax credits, energy credits, and mergers and acquisitions involving corporate and flow-through entities.
He has also served as a senior associate in the tax office of a “Big 4” accounting firm.
A core component of Matthew’s real estate private equity practice involves advising on tax issues related to real estate and broader corporate transactions, including qualified opportunity zone investments, tax-free like-kind 1031 exchanges, affordable/low-income housing and historic tax credits, energy credits, and mergers and acquisitions involving corporate and flow-through entities.
He has also served as a senior associate in the tax office of a “Big 4” accounting firm.
- JD, The Catholic University of America, Columbus School of Law
Associate Editor, CommLaw Conspectus: Journal of Communications Law and Policy - BA, University of Michigan
Dean’s List
National Honor Society of Political Science - LLM, Georgetown University Law Center
- District of Columbia
- Georgia
- Maryland
- Virginia
Related Services
Related Key Industries
- Representation of numerous sponsors in structuring real estate and other alternative investment funds.
- Representation of numerous developers, investors and institutions in connection with the formation of real estate and other corporate joint venture transactions.
- Representation of numerous opportunity zone fund sponsors and investors in structuring qualified investments and navigating the associated tax and legal issues.
- Representation of a REIT in its $600 million joint venture structured as a “part-sale, part-contribution” transaction.
- Representation of an institutional investor in connection with its programmatic $100 million equity joint venture for the acquisition and development of hotel properties throughout the Southeast.
- Representation of a multifamily developer in the negotiation and structuring of an approximately $75 million equity joint venture focused on acquiring and developing multi-family properties.
- Representation of a DC-based sponsor in connection with fund formation matters to make up to $100 million in so-called “general partner” co-investments in real estate projects throughout the country.
- Representation of an Atlanta-based sponsor in connection with its $50 million equity joint venture with a publicly traded company to acquire distressed retail assets primarily located in the Southeast and Midwest.
- Representation of a sponsor in a $150 million opportunity zone fund formed to invest in qualified opportunity zone property located throughout the country, including a $200 million follow-on offering.
- Representation of a private equity lender in connection with a $30 million mezzanine loan with preferred equity conversion rights for the development of a commercial office park in Conshohocken, Pennsylvania.
- Representation of a private equity fund in connection with a $15 million preferred equity investment for the ground-up construction of a multifamily project in Atlanta, Georgia.
- Representation of a private equity lender in connection with a $10 million participating mezzanine loan secured by a hotel located in Jacksonville, Florida.
- Advised a Fortune 100 company on the tax consequences of its approximately $9 billion merger and post-merger transactions, including rendering a tax opinion thereon.
- Representation of numerous investors in commercial real estate transactions involving complex like-kind exchanges, including so-called “swap and drop” transactions.
- Representation of a historic tax credit and new markets tax credit syndicator in connection with private offerings producing tens of millions in tax credits.
- Representation of a publicly traded bank in exiting dozens of investments which produced low income housing tax credits.
Related News & Insights
-
Legal Update
Jun 23, 2026
IRS Issues Transitional Guidance on Qualified Opportunity Zones Under the One Big Beautiful Bill Act
-
Legal Update
Mar 23, 2026
Revenue Procedure 2026-17 Gives Real Estate Businesses a Second Look at Prior Code Section 163(j)(7) Elections
-
Speaking Engagement
Oct 22, 2025
Matthew Peurach to Speak at Bisnow's National Opportunity Zones Digital Summit
-
Podcast
Sep 8, 2025
The Property Line: The Big Beautiful Bill Unlocked: Turning Tax Law into Enhanced Real Estate Deal Flow
- Recognized by Best Lawyers in America (Woodward/White Inc.) for Tax Law (2025-2026)
- Named as a 2025 Rainmaker in CRE Debt for Equity & Finance
- Named as CRE's Aspiring Leader of 2024
- Recognized by Atlanta Lawyers in Real Estate Awards, Connect CRE
- Named as Most Effective Dealmaker by Southeastern Legal Awards (2023)
- Recognized as a 2021 South Trailblazer by American Lawyer (2021)
- Listed as a Top 25 Opportunity Zone Influencer by Opportunity Zone Magazine (2019-2021)
- Georgia Super Lawyer - Rising Star by Atlanta Magazine, 2017, 2018 and 2019, a distinction given to no more than 2.5% of Georgia attorneys
- Co-Author, “Revenue Procedure 2026-17 Gives Real Estate Businesses a Second Look at Prior Code Section 163(j)(7) Elections,” Legal Update, Seyfarth Shaw LLP (March 23, 2026)
- Co-Author, “7 Key Changes to the Qualified Opportunity Zone Incentive Under the One Big Beautiful Bill Act,” Legal Update, Seyfarth Shaw LLP (July 7, 2025)
- Co-Author, “A New Chapter for Opportunity Zones,” Legal Update, Seyfarth Shaw LLP (June 30, 2025)
- Speaker, "Welcome to the 2.0 — Tax Benefits, Capital Flow, Partnerships, and Long-Term Impact," Bisnow's National Opportunity Zones Digital Summit (October 22, 2025)
- Co-Speaker, “The Property Line: The Big Beautiful Bill Unlocked: Turning Tax Law into Enhanced Real Estate Deal Flow,” Podcast, Seyfarth Shaw LLP (September 8, 2025)