Jones Day - Services - Real Estate & Pass-Through Entities/Tax

The Real Estate & Pass-Through Entities/Tax Practice consists of a wide variety of partnership and real estate related planning and transactions for both domestic and international clients. The team represents a range of participants in real estate capital markets, including commercial and investment banks, real estate opportunity funds, and financial institutions.

The partnership aspect of the practice includes domestic and international fund formation (both real estate and non-real estate related funds) as well as individual joint venture arrangements for a wide spectrum of business operations and acquisitions. It also handles counseling on every aspect of partnership operations, acquisitions, and dispositions within the purview of Subchapter K of the Internal Revenue Code of 1986, including mergers and divisions of partnerships. The lawyers engaged in this practice have substantial experience in representing tax-exempt investors entering into partnership arrangements, foreign investors investing in the U.S. through partnership or joint venture arrangements, and both domestic and foreign investors investing in non-U.S. joint venture arrangements relating to the acquisition of non-U.S. assets or business operations. Members of the Real Estate & Pass-Through Entities team in the U.S. work extensively with Jones Day lawyers resident in the Firm's European and Asian offices. Team members have been involved in major real estate transactions in numerous countries, among them the U.K., France, Italy, Germany, Sweden, Japan, Korea, China, and Taiwan.

The real estate aspects of the practice include counseling with respect to all phases of U.S. and non-U.S. real estate acquisition, ownership, financing, and disposition by both U.S. and non-U.S. individuals and entities. The practice also encompasses public and private REIT offerings as well as their operation, including in the UPREIT context . Jones Day has extensive experience in connection with investment by qualified organizations in real estate, directly and through partnerships and joint ventures. The practice also handles the disposition and acquisition of properties in tax-free like-kind exchanges, including both forward and reverse exchanges and the use of tenancies in common.

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Lawyers Staff Overview Professionals Publications Main Practice Tax	The Real Estate & Pass-Through Entities/Tax Practice consists of a wide variety of partnership and real estate related planning and transactions for both domestic and international clients. The team represents a range of participants in real estate capital markets, including commercial and investment banks, real estate opportunity funds, and financial institutions. The partnership aspect of the practice includes domestic and international fund formation (both real estate and non-real estate related funds) as well as individual joint venture arrangements for a wide spectrum of business operations and acquisitions. It also handles counseling on every aspect of partnership operations, acquisitions, and dispositions within the purview of Subchapter K of the Internal Revenue Code of 1986, including mergers and divisions of partnerships. The lawyers engaged in this practice have substantial experience in representing tax-exempt investors entering into partnership arrangements, foreign investors investing in the U.S. through partnership or joint venture arrangements, and both domestic and foreign investors investing in non-U.S. joint venture arrangements relating to the acquisition of non-U.S. assets or business operations. Members of the Real Estate & Pass-Through Entities team in the U.S. work extensively with Jones Day lawyers resident in the Firm's European and Asian offices. Team members have been involved in major real estate transactions in numerous countries, among them the U.K., France, Italy, Germany, Sweden, Japan, Korea, China, and Taiwan. The real estate aspects of the practice include counseling with respect to all phases of U.S. and non-U.S. real estate acquisition, ownership, financing, and disposition by both U.S. and non-U.S. individuals and entities. The practice also encompasses public and private REIT offerings as well as their operation, including in the UPREIT context . Jones Day has extensive experience in connection with investment by qualified organizations in real estate, directly and through partnerships and joint ventures. The practice also handles the disposition and acquisition of properties in tax-free like-kind exchanges, including both forward and reverse exchanges and the use of tenancies in common.