Shiukay Hung

• Represented a non-US pension fund in its $0.5B acquisition and related financing of a life science building portfolio in California from a US real estate private equity fund 
• Represented a non-US pension fund in its $2B sale of an office building in New York to a Fortune 500 company
• Represented a non-US pension fund in its programmatic joint venture for the acquisition, financing and development of $1B of industrial outdoor storage/service facilities throughout the US
• Represented a US real estate private equity fund in its sale and equity and debt recapitalization of a portion of its $1B development of a mixed-use development in Boston
• Represented a non-US fund sponsor in its $300 million acquisition of a residential building in New York City through a privately-held REIT
• Represented a non-traded public REIT in its $4B acquisition by a US real estate private equity fund
• Represented several US sponsors in their launch of NAV REITs

• Chambers USA
  • Band 3, Nationwide REITs: Tax (2023)
• Legal 500 USA
  • Recognized, Real Estate Investment Trusts (REITs) (2022)

Clients say:

• "Shiukay has years of experience and great insights in dealing with REITs. He is a deep thinker that was always willing to help solve difficult questions, and constantly producing publication to help clients and peers navigate complex REIT rules. I have in many occasion inquired Shiukay on various issues I have encountered in transactions involving REITs and have always be very grateful for Shiukay's advice."
• Shiukay is "top-notch in tax knowledge, razor-sharp in thinking, and is able to explain tax issues to you in such a way that makes you feel you're smarter than you actually are."
• "The DLA REIT practice in NY is anchored by Shiukay Hung who is one of the premier REIT tax practitioners in the country. He is practicable, easy to work with and given his extensive REIT knowledge finds solutions to problems before they even arise."
• "I enjoy working with Shiukay Hung who is experienced and practical."

• Co‐author, "REIT Tax News," DLA Piper Alert, April 2023
• Co-author, "New REIT Tax Guidance on Parking, Amenity Space and Modern Tenant Services," DLA Piper Alert, February 23, 2023
• Co-author, "IRS Issues Proposed Regulations Impacting the Determination of Domestically Controlled REIT Status," LexisNexis Practical Guidance, December 29, 2022
• Co-author, "What Are NAV REITs? Answers to Some Frequently Asked Questions," The Real Estate Finance Journal, Fall 2022
• Co-author, "IRS Partially Revokes Previously Issued Private Letter Ruling on Percentage Rent," LexisNexis Practical Guidance, March 2022
• Co-author, "To Rely or Not to Rely? Sub-Regulatory Tax Guidance in Turbulent Times," Tax Executive, January/February 2021
• Co-author, "Final Regulations Clarify the Definition of 'Real Property' Under the REIT Rules," the Real Estate Finance Journal, January 2017

• Panelist, “Advanced Tax Strategies in Structuring Private Equity and Real Estate Investment Funds: Balancing Competing Interests,” Strafford, March 2022
• Moderator, "Important Trends in COVID-Era M&A Transactions," Tax Executives Institute, March 2021
• Moderator, "2021 Tax Roundtable: Changes in Tax Laws Under the Biden Administration," Harvard Law School Association of New York City, February 2021
• Moderator, "Select 2020 Federal Income Tax Developments and Outlook for 2021," Tax Executives Institute, December 2020
• Moderator, "Every 10 Years I Have to Relearn Section 382," Tax Executives Institute, November 2020
• Moderator, "To Rely or Not to Rely – That is the Question – Subregulatory Guidance in Turbulent Times," Tax Executives Institute. October 2020
• Panelist, "IRS & Treasury Panel: Partnership Reporting (Inbound)," American Bar Association, August 2020
• Panelist, "IRS & Treasury Panel: Partnership Reporting (Outbound)," American Institute of CPAs, August 2020
• Moderator, "COVID-19 Related Tax Considerations for the Real Estate Industry," Harvard Law School Association of New York City, April 2020 
• Panelist, "What (Not So) Crazy Rich Asian Americans Need to Know About Qualified Opportunity Zones," National Asian Pacific American Bar Association, November 2019
• Panelist, "What the World of Accountancy Needs to Know About Blockchain and Cryptoassets," Wall Street Blockchain Alliance, November 2017

• "Notable Tax Provisions and Circumstances to Weigh to Optimize Treatment of Non-U.S. and Tax Sensitive Investors (Part Two of Two)," Private Equity Law Report, July 12, 2022
• "Notable Tax Provisions and Circumstances to Weigh to Optimize Treatment of Non-U.S. and Tax Sensitive Investors (Part One of Two)," Private Equity Law Report, June 28, 2022
• "More Than A Dozen Firms Guided Top Q1 Real Estate Deals," Law360, April 2022
• "Simpson, DLA Steer $3.7B Blackstone-Resource REIT Deal," Law360, January 2022
• "The Daily Docket: Industry Moves," Reuters, September 2021
• "Laterals, Moves, In-house," Bloomberg Law, September 2021
• "Late Feedback On Partnership Forms May Lose Out, Official Says," Law360, August 2020
• "Cooperation May Be Key to International Partnership Form Changes," Tax Notes, August 2020
• "IRS Will Consider Late Comments on New Partnership Forms," Bloomberg, August 2020
• "Government Explains Changes to International Partnership Forms," Tax Notes, August 2020
• "New Partnership Tax Forms May Cause Duplication of Work," Bloomberg, August 2020
• "Wyoming Could Serve As Cryptocurrency Tax Bellwether," Law360, May 2018
• "More Than A Dozen Firms Guided Top Q1 Real Estate Deals," Law360, April 2022