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James Manzione

Partner
New York
About

James Manzione is a partner in the New York office of DLA Piper. He focuses his practice on tax matters involving funds (including funds of funds), real estate, capital markets, financing, and mergers and acquisitions. He has represented numerous funds (including funds of funds), real estate developers, both public and private real estate investment trusts (REITs), sponsors, managers, general partners, limited partners, secondary market participants, family offices, portfolio companies, international investors (including sovereign wealth funds), and tax-exempt investors in connection with the tax aspects of a full range of transactions and planning opportunities.

Prior to joining DLA Piper, James practiced tax law in the New York offices of other elite international law firms.

Areas of FocusTaxReal EstateInvestment Management and FundsReal Estate Capital MarketsPrivate EquityFinanceMergers and AcquisitionsInstitutional Investors
Bar admissionsNew York

EXPERIENCE

  • Several of the largest private equity funds of funds in connection with various transactions, with aggregate value exceeding US$50 billion
  • One of the largest public REITs in connection with the tax aspects of various securities offerings, joint ventures, acquisitions, and dispositions, with aggregate value exceeding US$10 billion
  • One of the largest NYC-based real estate developers in connection with the tax aspects of various joint ventures, acquisitions, and dispositions, with aggregate value exceeding US$10 billion
  • One of the largest private equity funds in connection with the tax aspects of various mergers and acquisitions involving entertainment industry companies, with aggregate value exceeding US$5 billion
  • Numerous funds, general partners, and investors in connection with the tax aspects of various secondary, general partner (GP) stakes, and continuation transactions
  • Numerous investors and issuers in connection with the tax aspects of preferred equity and mezzanine financings
  • Numerous funds, general partners, and investors in connection with the tax aspects of fund formation and investment
  • Numerous funds and general partners in connection with the tax aspects of the acquisition and disposition of portfolio companies
  • Numerous issuers, underwriters, borrowers, and lenders in connection with the tax aspects of various capital markets and credit transactions, including workouts, bankruptcy, and foreclosures
  • Numerous real estate sponsors and investors in connection with the tax aspects of various funds, joint ventures, acquisitions, and dispositions, including the acquisition and disposition of REIT shares
  • Numerous tenant-in-common (TIC) and Delaware statutory trust (DST) sponsors in connection with the tax aspects of their transactions, including with respect to roll-up transactions
  • Numerous non-US investors in connection with effectively connected income (ECI) and commercial activities income (CAI) planning, including with respect to investments in private REITs and leveraged blockers
  • Numerous tax-exempt investors in connection with unrelated business taxable income (UBTI) planning, including with respect to investments in "fractions rule" joint ventures and participating debt
  • Numerous REITs and regulated investment companies (RICs) in connection with tax compliance matters
  • Numerous public charities and private foundations in connection with tax compliance matters
Education
  • LL.M., Taxation, New York University

  • J.D., New York University
    cum laude

  • B.A., University of Michigan
    with distinction

Publications

Memberships and Affiliations

  • Member, Tax Section, New York State Bar Association
  • Member, Section of Taxation, American Bar Association

My latest insights

Past event

Tricks, tips, and lessons for raising your first continuation fund

28 May 2025 .2 minute read

News

DLA Piper advises ResilienceVC in Close of Oversubscribed Debut Fund with US$56 million

3 March 2025 .2 minute read

Publication

IRS approves new REIT with no initial income or assets

21 October 2024 .2 minute read

View All

Connect

Phone

+1 212 335 4513
(Work, New York)
+1 212 884 8513
(Fax)
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