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James Manzione

Of Counsel
New York
About
James Manzione is of counsel in the New York office of DLA Piper. He focuses his practice on tax matters. James has extensive experience representing private equity sponsors, fund managers, general partners, real estate developers, family offices, REITs (both public and private), 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 Gibson, Dunn and Crutcher LLP and Davis Polk and Wardwell LLP.
Areas of FocusTaxReal EstateInvestment Management and FundsReal Estate Capital MarketsPrivate EquityFinanceMergers and Acquisitions
Bar admissionsNew York

EXPERIENCE

  • One of the largest public REITs in connection with the tax aspects of various joint ventures, acquisitions, and dispositions, with aggregate value exceeding USD10 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 USD10 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 USD2 billion.
  • One of the largest family offices in connection with the tax aspects of various investments.
  • 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 of portfolio companies.
  • Numerous funds, general partners, and investors in connection with the tax aspects of various secondary transactions.
  • Numerous issuers, underwriters, borrowers, and lenders in connection with the tax aspects of various capital markets and credit transactions.
  • Numerous real estate sponsors and investors in connection with the tax aspects of various joint ventures, acquisitions, and dispositions (including the acquisition and disposition of REIT shares).
  • Numerous non-US investors in connection with ECI and CAI planning, including with respect to investments in private REITs and other blockers.
  • Numerous tax-exempt investors in connection with UBTI planning, including with respect to investments in “fractions rule” joint ventures and participating debt.

Education
  • LL.M., Taxation, New York University

  • J.D., cum laude, New York University

  • B.A., with distinction, University of Michigan

Bylines

Memberships and Affiliations

  • Member, New York State Bar Association Tax Section
  • Member, New York State Bar Association Committee on Communications and Publications
  • Member, American Bar Association Section of Taxation

My latest insights

Publication

Ending tax breaks for massive sovereign wealth funds? Practical observations about the...

9 August 2023 .5 minute read

Publication

REIT Tax News - July 2023

14 July 2023 .12 minute read

Publication

IRS says regularly traded stock exception to FIRPTA applies at the partnership/fund level

1 June 2023 .1 minute read

View All

Connect

Phone

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