Chicago, IL, USA, 22 June 2016 – Daniel Cullen has returned to Baker & McKenzie's North American Tax Practice as a Partner, bringing nearly 20 years of experience in tax planning related to real estate capital markets projects.
Based in Chicago, Mr. Cullen has deep experience in all aspects of tax planning for inbound and outbound real estate projects, including real estate investment funds, leveraged partnerships, joint ventures, REITs and Section 1031 like-kind exchange matters, including Delaware statutory trust (DST) structures. In addition, he handles tax matters relating to structured leases of real estate, aircraft, railcar, school busses, cell towers and other telecommunication equipment, as well as tax aspects of derivatives and financial products. Mr. Cullen serves as a REIT columnist for the Journal of Passthrough Entities and is viewed as a leading expert in the taxation of REITs, DSTs and related structures.
"Dan is another outstanding addition to our Tax practice as we continue to grow our capabilities in North America," said Rick Hammett, Baker & McKenzie's North American Managing Partner. "His two decades of experience in tax planning will augment our strong capabilities in this area. Dan's decision to return to Baker & McKenzie speaks to the strength of our Tax practice and its highly regarded capabilities both within North America and around the world."
Throughout his career, Mr. Cullen has also been involved in tax planning for many domestic and international partnerships, joint ventures and emerging companies, including projects in Australia, China, Brazil, Mexico, Europe, Russia, the Bahamas, Panama and the Philippines.
"Dan is a standout tax practitioner who has built a strong practice advising on a variety of tax-related issues that are top concerns for many REITs and other real estate capital markets clients," said Tom Linguanti, Chair of the North American Tax Practice. "We are very pleased to have Dan back, and I know our clients will say the same. Dan’s return reflects, I believe, the ever-increasing breadth and depth of our North American Tax Practice. "
Baker & McKenzie's Tax Practice is one of the most highly-rated and recommended among law firms worldwide. The practice provides a strong network of tax professionals offering domestic and multinational companies with a full complement of tax planning services, from analysis to implementation, as well as a full range of tax dispute resolution services in the US and abroad, including advice on US and global tax policy, transfer pricing, customs, local and indirect tax and employee benefits tax issues.
The US tax practice was recently recognized by Law360 in its 2015 "Tax Practice Groups of the Year" and by US News & World Report and Best Lawyers as a National Tier One firm for tax law. The Firm was also named Americas Tax Disputes Firm of the Year for 2015 by the International Tax Review.
"The Firm's renowned Tax practice and strong real estate capital markets team are a perfect fit for my practice," said Mr. Cullen. "I am thrilled to be back and I'm looking forward to working again with the Firm's excellent team of attorneys."
Mr. Cullen is the latest in a series of prominent lateral hires to join the North American Tax Practice. In recent months, state and local tax partners Maria Eberle and Lindsay LaCava joined in New York, and highly regarded Tax practitioner Steven Schneider and former US Treasury Advisor Alexandra Minkovich joined in Washington, DC.
Mr. Cullen rejoins the Firm from Bryan Cave. He was an attorney with Baker & McKenzie for eight years before joining Bryan Cave in 2007. Mr. Cullen received his B.A. from Binghamton University, his J.D. from American University Washington College of Law, and his LL.M. in Tax from New York University School of Law.