Chicago_Matejcak_Peter_55157

Peter Matejcak

Associate
Baker & McKenzie LLP

Biography

Peter Matejcak is an associate 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 as a REIT columnist, 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 and DePaul University College 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 Associations and Memberships

  • American Bar Association
  • Chicago Bar Association
  • American Institute of Certified Public Accountants

Admissions

  • Illinois~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, "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

  • Co-author, "ROFO Payment is Held as REIT Qualifying Income, but Taxpayers Beware," Journal of Passthrough Entities, January - February 2019

  • Co-author, "REITs: Fifty Shades of Gray in "Customary" Services," Journal of Passthrough Entities, September - October 2018

  • Author, "Opportunity Ahead: Newly Created Qualified Opportunity Zones Could Provide Substantial Tax Benefits to Investors," Real Assets Adviser, September 2018

  • Co-author, "The Do's and Don'ts of DSTS (Part II)," Journal of Passthrough Entities, May - June 2018

Firm Committee Memberships

  • Member of the Pro Bono Committee