Taxation of Securities Transactions

DANIEL F. CULLEN, J.D., LL.M
Baker & McKenzie LLP

Daniel Cullen has nearly 20 years of experience in tax planning for structured real estate transactions and related securities law matters. Mr. Cullen serves as a REIT columnist for the Journal of Passthrough Entities and is viewed as a leading professional in the taxation of REITs and related structures. Mr. Cullen received the Best Panel Award, for the presentation An In-Depth Look at DSTs at the 2013 ADISA Annual Conference. Mr. Cullen also serves as an adjunct professor at Northwestern University School of Law and DePaul University College of Law, teaching the Taxation of Structured Real Estate Transactions.

Mr. Cullen has experience in all aspects of tax planning for inbound and outbound real estate projects, including real estate investment funds, leveraged partnerships, joint ventures, QOZ funds, REITs and Section 1031 Structures such as tenancy-in-common arrangements and Delaware Statutory Trust (DST) offerings. In addition, he handles tax matters related to lease financings of real estate, aircraft, railcars, school buses, cell towers and other telecommunications equipment, synthetic lease structures and the related tax aspects of derivatives and financial products. Throughout his career, Mr. Cullen has also been involved in tax planning for many domestic and international partnerships, joint ventures and emerging companies, including projects in Australia, China, Brazil, Mexico, Europe, Russia, the Bahamas, Panama and the Philippines.

PETER MATEJCAK, J.D.
Baker & McKenzie LLP

Peter Matejcak is a partner in the Firm's Global Tax Practice Group in the Chicago office. Peter advises on US federal income tax issues and provides tax structuring advice to US and foreign taxpayers. Prior to attending law school, Peter worked at a Big Four public accounting firm, providing tax compliance and planning services to private and middle-market companies and their owners. He is a regular contributor to Real Estate Taxation and the Journal of Passthrough Entities as a REIT columnist, and is the co-author of the Taxation of Securities Transactions treatise. He is also a Certified Public Accountant and an adjunct professor at Northwestern University School of Law and DePaul University College of Law, teaching the Taxation of Structured Real Estate Transactions.

Peter's practice focuses on a wide variety of tax, general corporate and securities matters, particularly relating to the structuring of real estate capital market transactions. Peter has experience in all aspects of tax planning for inbound and outbound real estate projects, including real estate investment funds, leveraged partnerships, joint ventures, QOZ funds, REITs and Section 1031 structures, such as tenancy-in-common (TIC) and Delaware Statutory Trust (DST) offerings. In addition, Peter regularly advises clients with respect to both the tax and corporate aspects of mergers, acquisitions, joint ventures, strategic alliances and other business combination transactions.