Chicago_Matejcak_Peter_55157

Peter Matejcak

Partner
Baker & McKenzie LLP

Biography

Peter Matejcak is a partner in the Firm's Global Tax Practice Group in the Chicago office. Peter advises on US federal income tax issues and provides tax structuring advice to US and foreign taxpayers. Prior to attending law school, Peter worked at a Big Four public accounting firm, providing tax compliance and planning services to private and middle-market companies and their owners. He is a regular contributor to Real Estate Taxation and the Journal of Passthrough Entities, and is the co-author of the Taxation of Securities Transactions treatise. He is also a Certified Public Accountant and an adjunct professor at Northwestern University School of Law, teaching the Taxation of Structured Real Estate Transactions.

Practice Focus

Peter's practice focuses on a wide variety of tax, general corporate and securities matters, particularly relating to the structuring of real estate capital market transactions. Peter has experience in all aspects of tax planning for inbound and outbound real estate projects, including real estate investment funds, leveraged partnerships, joint ventures, QOZ funds, REITs and Section 1031 structures, such as tenancy-in-common (TIC) and Delaware Statutory Trust (DST) offerings. In addition, Peter regularly advises clients with respect to both the tax and corporate aspects of mergers, acquisitions, joint ventures, strategic alliances and other business combination transactions.

Professional Honors

  • Chambers USA, Up and Coming Lawyer in REITs (2021-2023)

Professional Associations and Memberships

  • American Bar Association
  • Chicago Bar Association
  • American Institute of Certified Public Accountants
  • Institute for Portfolio Alternatives, Rising Leaders Council

Admissions

  • Illinois~United States (2011)
  • U.S. Tax Court~United States (2011)

Education

  • Loyola University Chicago School of Law (JD) (2011)
  • University of Illinois at Urbana-Champaign (MS) (2005)
  • University of Illinois at Urbana-Champaign (BS) (2004)

Languages

  • English

Publications

  • Co-author, "Proposed FIRPTA Regulations - Treasury Sends Taxpayers a Pandora's Box," Tax News and Developments, March 2023
  • Co-author, "New QOZ Amendments Are a Mixed Bag, Giving Both Clarification and Ambiguity," Tax News and Developments, August 2021
  • Co-author, "Proposed Regulations Provide Taxpayer-Friendly Guidance and Define Real Property Under Code Section 1031," Tax News and Developments, August 2020
  • Co-author, "Rev. Proc. 2020-34: Relief for DSTs Amid the COVID-19 Pandemic," Tax News and Developments, July 2020
  • Co-author, "REITs and Incentive Payments: The IRS Continues in the Right Direction with LTR 20190002," Journal of Passthrough Entities, September - October 2019
  • Co-author, "Better Late Than Never: Proposed Regulations Under Code Sec. 199A Allow RICs to Pass Through Qualified REIT Dividends," Journal of Passthrough Entities, May - June 2019