Lisa C. Merrill focuses on transactional tax planning involving limited liability companies, limited and general partnerships and corporations. Ms. Merrill has extensive experience in all aspects of the formation of complex real estate investment funds, including fund formation, tax structuring, fund governance and investment disclosure. Ms. Merrill has also, throughout her career, provided legal advice and services to a variety of nonprofit organizations. She also advises clients in matters relating to income taxation, employment taxes, property taxation, transfer tax and sales tax.

Some of her representative matters include the following:

• Representation of a client in obtaining a private letter ruling from the IRS on the income tax consequences of a corporate restructuring
• Coordination of a multi-state transfer tax analysis in connection with the acquisition of an extensive real estate portfolio, including related transactions structuring
• Representation of a client in a complex ownership and executive compensation restructure of a $100 million real estate finance company
• Representation of a client in the acquisition of a $250 million land development
• Representation of a client in the formation of a $450 million real estate investment fund
• Representation of a client in the acquisition of a $600 million real estate portfolio
• Representation of individuals and families in connection with the formation and operation of partnerships and limited liability companies to acquire and hold real estate
• Representation of a client with respect to structuring a gift to fund capital improvements for a nonprofit
• Extensive experience in the formation, operation, merger, and dissolution of nonprofit entities including charities, private foundations, civic leagues and trade organizations. Regularly provide advice on matters relating to unrelated business taxable income, excess benefit transactions, and deferred compensation as well as state law governance and fiduciary duty issues