Representative Legal Matters
Counsel to Griffin Capital in connection with tax-deferred sale of wealth distribution and asset management businesses to Apollo (NYSE: APO).
Counsel to foreign state / sovereign wealth funds in connection with USD 1 billion investment in BDC managed by Morgan Stanley.
Special tax counsel to Griffin Capital in connection with REIT self-administration and merger transactions between Griffin-American Healthcare REIT III, Griffin-American Healthcare REIT IV and their respective external advisors in connection with the formation of American Healthcare REIT, a USD 4.2 billion REIT.
Special tax counsel to Griffin Capital Essential Asset REIT, Inc. in connection with USD 1.2 billion stock-for-stock acquisition of Cole Office & Industrial REIT (CCIT II), Inc.
Counsel to Resource Real Estate, LLC and C-III Capital Partners, LLC in connection with REIT self-administration and merger transactions to create a USD 3 billion REIT.
Special tax counsel to Unity (Nasdaq: UNIT), a publicly traded REIT, in a tax-free spinoff of select telecommunications network assets from Windstream Holdings Inc. (Nasdaq: WIN) and subsequent REIT tax opinion and related lease transaction matters.
Special tax counsel to NexPoint Hospitality Trust / Highland Capital in connection with structuring and tax opinion for public REIT listing on TSX Venture Exchange.
Special tax counsel to AT&T Inc. (NYSE: T) in pre-paid master lease transaction of 9,100 cell towers to public REIT operator, Crown Castle International Corp., for USD 4.85 billion.
Special tax counsel to Griffin Capital, as external advisor, in connection with Northstar Realty Finance Corp.’s acquisition of Griffin-America Healthcare REIT II, Inc. for approximately USD 4 billion in cash and stock.
Counsel to Griffin Capital in connection with REIT self-administration and merger transactions with Griffin Capital Essential Asset REIT, Inc.
Counsel to Griffin Capital in connection with DST equity private placement and CMBS debt financing for commercial real estate, coupled with UPREIT call option component and PILOT structure for local property tax purposes.
Counsel to major Boston real estate fund in connection with private REIT-blocker structure.
Counsel to major Chicago private capital company in connection with numerous DST structures and offerings.
Counsel to Griffin Capital Qualified Opportunity Zone Fund, L.P, in connection with fund formation, private placement offering and related tax opinions, finance matters and each of the Fund's project joint ventures.
- Chambers USA, Recognized Practitioner in REITs (2021 and 2022)
- Legal 500, Real Estate Investment Trusts (REITs), (2020, 2021 and 2022)
- Listed, Top 25 OZ Influencer and Counsel, Opportunity Zone Magazine, 2020
- Listed, Opportunity Zones Power 100 List, 2019
- Outstanding Service Award, Institute for Portfolio Alternatives (IPA), for REIT and section 1031 tax reform efforts, 2018
- Best Panel Award, An In-Depth Look at DSTs and UPREITs at the 2013 ADISA Annual Conference
Professional Associations and Memberships
- Alternative & Direct Investment Securities Association (ADISA) - Past Vice-Chair, Legislative & Regulatory Committee
- American Bar Association - Member, Section on Taxation and Real Estate
- Chicago Bar Association - Past Chairman, Federal Tax Committee Partnerships and Pass-through Entities Division
- Institute for Portfolio Alternatives (IPA) - Past Director, and current Co-Chair, Policy, Regulatory and Legal Affairs Committee
- National Association of Real Estate Investment Trusts (NAREIT) - Member
- New York~United States (2013)
- U.S. Court of Federal Claims~United States (2000)
- U.S. Tax Court~United States (2000)
- Illinois~United States (2000)
- U.S. Court of International Trade~United States (2000)
- Ohio~United States (1998)
- New York University School of Law (LL.M. Taxation) (1998)
- American University Washington College of Law (J.D., cum laude) (1997)
- State University of New York (B.A., magna cum laude) (1994)
Publications & Presentations
Co-author, Taxation of Securities Transactions, Mathew Bender (legal treatise covering a comprehensive explanation of income taxation of securities, including REITs)
Co-author, "Externally Advised REITs Take Notice: IRS Ruling Sanctions Overlap Between Eligible Independent Contractors and Hospitality REIT Managers," Real Estate Taxation (publication pending, 2020)
Co-author, "ROFO Payment is Held as REIT Qualifying Income," Journal of Passthrough Entities, January-February 2019
Co-author, "UPREITs: Vertical Slice Guaranty Agreements," Journal of Passthrough Entities, September-October 2017
Co-author, "The ABCs of DSTs Revisited – Rev. Rul. 2004-86 at Ten Years," Real Estate Taxation, 2nd Quarter 2015