James Manzione

Partner

Emailjames.manzione@us.dlapiper.com

About

Areas of FocusTax Real Estate Investment Management and Funds Real Estate Capital Markets Private Equity Finance Mergers and Acquisitions Institutional 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