REIT Tax Lawyers

72 fund lawyers at 36 firms have bios that show a focus on REIT tax.

Everyone here is listed from their firm’s own bio page, and nobody pays to be listed or to rank. Last verified Oct 23–24, 2026. How we check

Partners: 72; all at partner level
Firms: 36
Most partners: Greenberg Traurig; 8 listed here
Biggest city: New York; 31 here

Fund lawyers

Open the full-screen table

Under 10 years1
10 to 20 years11
20 years or more34

Emerging Managers1
First-Time Funds1
Family Offices4

GPs and Sponsors36
LPs and Investors27

Counting everyone…

					Primary practice			Prior firms
Patricia Adams	Vinson & Elkins	Partner	New York, NY	Fund formation, Real estate funds	–	21 yrs	Northwestern, University of Notre Dame	–
Freddie G. Akrouche	Goodwin Procter	Partner	Boston, MA	Fund formation, Real estate funds	–	–	University of, Providence College	–
Cristina Arumi	Hogan Lovells Cadwalader	Partner	Washington, D.C.	Real estate funds	–	31 yrs	Georgetown, Duke +1	EY
Scott J. Bakal	Greenberg Traurig	Shareholder	Miami, FL	Fund formation, Real estate funds +1	–	–	Harvard, Yale	–
Olesya Bakar	Holland & Knight	Partner	Washington, D.C.	Fund formation, Private equity funds +3	Fund formation	–	University of, University of Georgia	–
Michael A. Bloom	Venable	Partner	New York, NY +1	Fund formation, Hedge funds +1	–	19 yrs	University of Pennsylvania, University of Michigan	–
Olga Bogush	ArentFox Schiff	Partner	New York, NY	Fund formation, Private equity funds +3	–	22 yrs	NYU, Fordham +1	Herrick, Feinstein
Daria K. Boxer	Greenberg Traurig	Shareholder	Los Angeles, CA	Fund formation, Real estate funds +1	Fund formation	18 yrs	Southwestern Law School, San Diego State University	–
Addison Braendel	Baker McKenzie	Partner	Chicago, IL	Fund formation, Private equity funds +7	Fund formation	34 yrs	University of Chicago, Temple University	–
Christian Brause	Sidley Austin	Partner	New York, NY	Fund formation, Private equity funds +2	–	25 yrs	NYU, Johannes Gutenberg University Mainz +1	–
Lawrence H. Brenman	Greenberg Traurig	Shareholder	Chicago, IL	Fund formation, Private equity funds +2	Real estate funds	44 yrs	NYU, University of +1	–
Jeffrey M. Bruns	Mayer Brown	Partner	Chicago, IL	Fund formation, Private equity funds +5	Fund tax	–	University of Wisconsin	–
Stephen Butler	Kirkland & Ellis	Partner	Austin, TX +1	Fund formation, Private equity funds +3	Fund tax	–	UC Berkeley, Yale	–
Lauren Clarke	Hogan Lovells Cadwalader	Partner	New York, NY	Fund formation, Private equity funds +2	Fund tax	–	NYU, Catholic University of +1	–
J. Gerard Cummins	Sidley Austin	Partner	New York, NY	Fund formation, Private credit funds +1	Real estate funds	36 yrs	Fordham	–
Sanford J. Davis	Akerman	Partner	Fort Lauderdale, FL	Private equity funds, Real estate funds +1	–	43 yrs	University of Pennsylvania, American University +1	–
Timothy W. Donovan	Greenberg Traurig	Shareholder	New York, NY	Real estate funds, Fund tax	–	26 yrs	Fordham, Northwestern	–
Theodore D. Edwards	Troutman Pepper Locke	Partner	Philadelphia, PA	Fund formation, Private equity funds +5	Fund formation	10 yrs	Duke, Pennsylvania State University	–
Laura Friedrich	Willkie Farr & Gallagher	Partner	New York, NY	Fund formation, Private equity funds +6	Fund formation	30 yrs	University of Pennsylvania, UC Berkeley	–
Xenia J. Garofalo	Eversheds Sutherland (US)	Partner	New York, NY	Fund formation, Fund tax	Fund tax	–	Howard University, La Sierra University	–
Todd Gibson	Nelson Mullins	Partner	Pittsburgh, PA	Fund formation, Private equity funds +4	Fund formation	34 yrs	Duquesne University, West Virginia University	–
Sukbae David Gong	Baker McKenzie	Partner	Chicago, IL	Fund formation, Private equity funds +2	–	10 yrs	Northwestern, University of Virginia +1	–
Thomas Gray	Troutman Pepper Locke	Partner	New York, NY	Private equity funds, Hedge funds +1	Fund tax	36 yrs	Boston University, University of Vermont	–
Evan M. Gusler	Gibson Dunn	Partner	New York, NY	Fund formation, Real estate funds +1	Fund tax	12 yrs	Columbia, University of Michigan	–
Maher Haddad	Baker McKenzie	Partner	Chicago, IL	Private equity funds, Real estate funds +1	–	19 yrs	University of Michigan	–
Donald A. Hammett Jr.	Alston & Bird	Partner	Dallas, TX	Fund formation, Real estate funds	–	35 yrs	Georgetown, Yale	–
Nanette C. Heide	Troutman Pepper Locke	Partner	New York, NY	Fund formation, Private equity funds +1	–	–	–	–
William C. Hermann	Chapman and Cutler	Partner	Chicago, IL	Fund formation	–	36 yrs	Indiana University, University of Notre Dame	–
Aresh Homayoun	Troutman Pepper Locke	Partner	Washington, D.C.	Fund formation, Real estate funds +1	Fund tax	–	Georgetown, Syracuse University	–
Matt Hortenstine	Vinson & Elkins	Partner	Richmond, VA +1	Fund formation, Private equity funds +5	Fund formation	9 yrs	Southern Methodist University, University of Texas	–
George C. Howell III	Hunton Andrews Kurth	Partner	New York, NY +1	Fund formation, Real estate funds	–	45 yrs	University of Virginia, Princeton	–
C. Spencer Johnson III	King & Spalding	Partner	Atlanta, GA	Fund formation, Private equity funds +1	Real estate funds	–	Emory University	–
Ivy H. Jones	Sidley Austin	Partner	Los Angeles, CA	Fund formation, Private equity funds +3	–	29 yrs	UC Berkeley, Georgetown +1	–
Dennis Kelly	Winston Taylor	Partner	Chicago, IL	Fund formation, Private credit funds +2	Fund tax	45 yrs	Loyola University Chicago, University of Notre Dame	–
Derek Kershaw	A&O Shearman	Partner	New York, NY	Private equity funds, Real estate funds +1	–	18 yrs	College of William and Mary, UC Berkeley +1	–
Robert G. Kester	Goodwin Procter	Partner	Boston, MA	Real estate funds, Fund tax	–	36 yrs	Boston University, University of Chicago	–
Benedict Kwon	Nixon Peabody	Partner	Los Angeles, CA	Fund formation, Private equity funds +6	Fund formation	–	Northwestern, University of Illinois	–
Katie J. LaKoma	Polsinelli	Shareholder	Chicago, IL	Fund formation, Real estate funds +1	–	–	UCLA, University of Michigan	–
Kelsey Lemaster	Goodwin Procter	Partner	San Francisco, CA	Fund formation, Private equity funds +2	–	24 yrs	Boston University, Georgetown	–
Philip Lenertz	Proskauer Rose	Partner	Boston, MA	Fund formation, Private equity funds +5	Fund tax	–	Harvard, California State University, Fullerton	–
Olga Loy	Winston Taylor	Partner	Chicago, IL	Fund formation, Private equity funds +3	Fund tax	28 yrs	University of, Illinois State University	–
Chris Mangin, Jr.	Paul Hastings	Partner	Washington, D.C.	Fund formation, Real estate funds +1	Fund tax	20 yrs	University of Virginia, Wake Forest University	–
James Manzione	Gibson Dunn	Partner	New York, NY	Fund formation, Private equity funds +3	Fund tax	10 yrs	NYU, University of Michigan	–
Stephen D. Marcus	Baker Botts	Partner	Dallas, TX	Fund formation, Private equity funds +1	–	40 yrs	Southern Methodist University, University of Texas	–
Matthew A. McDonald	Mayer Brown	Partner	Chicago, IL	Fund formation, Private equity funds +3	Fund tax	–	Notre Dame Law School, University of Florida +1	–
Daniel R. McKeithen	Eversheds Sutherland (US)	Partner	Atlanta, GA	Fund formation, Real estate funds +1	–	–	University of Pennsylvania, University of North Carolina at Chapel Hill	–
Mark A. Melton	Holland & Knight	Partner	Dallas, TX	Fund formation, Private equity funds +4	Fund tax	–	Southern Methodist University, University of Texas	–
Vicki L. Odette	Haynes and Boone	Partner	Dallas, TX +1	Fund formation, Private equity funds +5	Fund formation	–	NYU, Georgetown +2	–
Joseph P. Opich	Paul Hastings	Partner	New York, NY	Fund formation, Real estate funds +1	–	39 yrs	University of Michigan	–
David Perechocky	Gibson Dunn	Partner	New York, NY	Fund formation, Real estate funds +1	–	14 yrs	NYU, Wesleyan University	–

Arrow keys move through the list, Enter opens a person, S saves them to your shortlist, Escape closes. Facts from each firm’s public bio page; nobody pays to be listed.

Patricia Adams
PartnerVinson & Elkins
New York, NYPractices: Fund formation, Real estate funds
- Since 2005. In practice since 2005, from the firm’s bio.
- GP and LP side. Acts for both fund sponsors and investors, as the firm’s bio says.
Freddie G. Akrouche
PartnerGoodwin Procter
Boston, MAPractices: Fund formation, Real estate funds
- LP side. Acts for fund investors (LPs), as the firm’s bio says.
Cristina Arumi
PartnerHogan Lovells Cadwalader
Washington, D.C.Practices: Real estate funds
- Since 1995. In practice since 1995, from the firm’s bio.
Scott J. Bakal
ShareholderGreenberg Traurig
Miami, FLPractices: Fund formation, Real estate funds, Fund tax
Olesya Bakar
PartnerHolland & Knight
Washington, D.C.Also real estate funds, secondaries, funds regulatory
- Leads with: Fund formation. The practice the firm’s bio leads with.
- GP and LP side. Acts for both fund sponsors and investors, as the firm’s bio says.
Michael A. Bloom
PartnerVenable
New York, NY + 1 morePractices: Fund formation, Hedge funds, Fund tax
- Since 2007. In practice since 2007, from the firm’s bio.
Olga Bogush
PartnerArentFox Schiff
New York, NYPractices: Fund formation, Private equity funds, Real estate funds + 2 more
- Since 2004. In practice since 2004, from the firm’s bio.
- GP and LP side. Acts for both fund sponsors and investors, as the firm’s bio says.
Daria K. Boxer
ShareholderGreenberg Traurig
Los Angeles, CAAlso real estate funds, fund finance
- Leads with: Fund formation. The practice the firm’s bio leads with.
- Since 2008. In practice since 2008, from the firm’s bio.
Addison Braendel
PartnerBaker McKenzie
Chicago, ILAlso private equity funds, private credit funds, real estate funds + 5 more
- Leads with: Fund formation. The practice the firm’s bio leads with.
- Since 1992. In practice since 1992, from the firm’s bio.
- GP side. Acts for fund sponsors (GPs), as the firm’s bio says.
Christian Brause
PartnerSidley Austin
New York, NYPractices: Fund formation, Private equity funds, Real estate funds + 1 more
- Since 2001. In practice since 2001, from the firm’s bio.
Lawrence H. Brenman
ShareholderGreenberg Traurig
Chicago, ILAlso fund formation, private equity funds, fund tax
- Leads with: Real estate funds. The practice the firm’s bio leads with.
- Since 1982. In practice since 1982, from the firm’s bio.
- GP side. Acts for fund sponsors (GPs), as the firm’s bio says.
Jeffrey M. Bruns
PartnerMayer Brown
Chicago, ILAlso fund formation, private credit funds, real estate funds + 2 more
- Leads with: Fund tax. The practice the firm’s bio leads with.
- GP and LP side. Acts for both fund sponsors and investors, as the firm’s bio says.
Stephen Butler
PartnerKirkland & Ellis
Austin, TX + 1 moreAlso fund formation, private equity funds, real estate funds + 1 more
- Leads with: Fund tax. The practice the firm’s bio leads with.
- LP side. Acts for fund investors (LPs), as the firm’s bio says.
Lauren Clarke
PartnerHogan Lovells Cadwalader
New York, NYAlso real estate funds
- Leads with: Fund tax. The practice the firm’s bio leads with.
- GP and LP side. Acts for both fund sponsors and investors, as the firm’s bio says.
J. Gerard Cummins
PartnerSidley Austin
New York, NYAlso fund formation, private credit funds
- Leads with: Real estate funds. The practice the firm’s bio leads with.
- Since 1990. In practice since 1990, from the firm’s bio.
- GP and LP side. Acts for both fund sponsors and investors, as the firm’s bio says.
Sanford J. Davis
PartnerAkerman
Fort Lauderdale, FLPractices: Private equity funds, Real estate funds, Fund tax
- Since 1983. In practice since 1983, from the firm’s bio.
Timothy W. Donovan
ShareholderGreenberg Traurig
New York, NYPractices: Real estate funds, Fund tax
- Since 2000. In practice since 2000, from the firm’s bio.
Theodore D. Edwards
PartnerTroutman Pepper Locke
Philadelphia, PAAlso private equity funds, private credit funds, real estate funds + 3 more
- Leads with: Fund formation. The practice the firm’s bio leads with.
- Since 2016. In practice since 2016, from the firm’s bio.
Laura Friedrich
PartnerWillkie Farr & Gallagher
New York, NYAlso private equity funds, venture funds, private credit funds + 4 more
- Leads with: Fund formation. The practice the firm’s bio leads with.
- Since 1996. In practice since 1996, from the firm’s bio.
- GP and LP side. Acts for both fund sponsors and investors, as the firm’s bio says.
Xenia J. Garofalo
PartnerEversheds Sutherland (US)
New York, NYAlso fund formation
- Leads with: Fund tax. The practice the firm’s bio leads with.
- GP and LP side. Acts for both fund sponsors and investors, as the firm’s bio says.
Todd Gibson
PartnerNelson Mullins
Pittsburgh, PAAlso private equity funds, venture funds, real estate funds + 2 more
- Leads with: Fund formation. The practice the firm’s bio leads with.
- Since 1992. In practice since 1992, from the firm’s bio.
- GP and LP side. Acts for both fund sponsors and investors, as the firm’s bio says.
Sukbae David Gong
PartnerBaker McKenzie
Chicago, ILPractices: Fund formation, Private equity funds, Real estate funds + 1 more
- Since 2016. In practice since 2016, from the firm’s bio.
- GP side. Acts for fund sponsors (GPs), as the firm’s bio says.
Thomas Gray
PartnerTroutman Pepper Locke
New York, NYAlso private equity funds, hedge funds
- Leads with: Fund tax. The practice the firm’s bio leads with.
- Since 1990. In practice since 1990, from the firm’s bio.
Evan M. Gusler
PartnerGibson Dunn
New York, NY
- Leads with: Fund tax. The practice the firm’s bio leads with.
- Since 2014. In practice since 2014, from the firm’s bio.
- GP and LP side. Acts for both fund sponsors and investors, as the firm’s bio says.
Maher Haddad
PartnerBaker McKenzie
Chicago, ILPractices: Private equity funds, Real estate funds, Fund tax
- Since 2007. In practice since 2007, from the firm’s bio.
Donald A. Hammett Jr.
PartnerAlston & Bird
Dallas, TXPractices: Fund formation, Real estate funds
- Since 1991. In practice since 1991, from the firm’s bio.
Nanette C. Heide
PartnerTroutman Pepper Locke
New York, NYPractices: Fund formation, Real estate funds
William C. Hermann
PartnerChapman and Cutler
Chicago, ILPractices: Fund formation
- Since 1990. In practice since 1990, from the firm’s bio.
- GP side. Acts for fund sponsors (GPs), as the firm’s bio says.
Aresh Homayoun
PartnerTroutman Pepper Locke
Washington, D.C.Also fund formation, real estate funds
- Leads with: Fund tax. The practice the firm’s bio leads with.
- GP and LP side. Acts for both fund sponsors and investors, as the firm’s bio says.
Matt Hortenstine
PartnerVinson & Elkins
Richmond, VA + 1 moreAlso private equity funds, venture funds, private credit funds + 3 more
- Leads with: Fund formation. The practice the firm’s bio leads with.
- Since 2017. In practice since 2017, from the firm’s bio.
- GP side. Acts for fund sponsors (GPs), as the firm’s bio says.
George C. Howell III
PartnerHunton Andrews Kurth
New York, NY + 1 morePractices: Fund formation, Real estate funds
- Since 1981. In practice since 1981, from the firm’s bio.
C. Spencer Johnson III
PartnerKing & Spalding
Atlanta, GAAlso fund formation
- Leads with: Real estate funds. The practice the firm’s bio leads with.
- GP side. Acts for fund sponsors (GPs), as the firm’s bio says.
Ivy H. Jones
PartnerSidley Austin
Los Angeles, CAPractices: Private equity funds, Venture funds, Hedge funds + 1 more
- Since 1997. In practice since 1997, from the firm’s bio.
Dennis Kelly
PartnerWinston Taylor
Chicago, ILAlso fund formation, private credit funds
- Leads with: Fund tax. The practice the firm’s bio leads with.
- Since 1981. In practice since 1981, from the firm’s bio.
Derek Kershaw
PartnerA&O Shearman
New York, NYPractices: Private equity funds, Real estate funds, Hedge funds
- Since 2008. In practice since 2008, from the firm’s bio.
Robert G. Kester
PartnerGoodwin Procter
Boston, MAPractices: Real estate funds, Fund tax
- Since 1990. In practice since 1990, from the firm’s bio.
Benedict Kwon
PartnerNixon Peabody
Los Angeles, CAAlso private equity funds, venture funds, private credit funds + 4 more
- Leads with: Fund formation. The practice the firm’s bio leads with.
- GP side. Acts for fund sponsors (GPs), as the firm’s bio says.
Katie J. LaKoma
ShareholderPolsinelli
Chicago, ILPractices: Fund formation, Real estate funds, Funds regulatory
- GP and LP side. Acts for both fund sponsors and investors, as the firm’s bio says.
Kelsey Lemaster
PartnerGoodwin Procter
San Francisco, CAPractices: Fund formation, Private equity funds, Venture funds + 1 more
- Since 2002. In practice since 2002, from the firm’s bio.
Philip Lenertz
PartnerProskauer Rose
Boston, MAAlso fund formation, private equity funds, venture funds + 3 more
- Leads with: Fund tax. The practice the firm’s bio leads with.
- GP and LP side. Acts for both fund sponsors and investors, as the firm’s bio says.
Olga Loy
PartnerWinston Taylor
Chicago, ILAlso fund formation, private equity funds, venture funds + 1 more
- Leads with: Fund tax. The practice the firm’s bio leads with.
- Since 1998. In practice since 1998, from the firm’s bio.
- GP side. Acts for fund sponsors (GPs), as the firm’s bio says.
Chris Mangin, Jr.
PartnerPaul Hastings
Washington, D.C.Also fund formation, real estate funds
- Leads with: Fund tax. The practice the firm’s bio leads with.
- Since 2006. In practice since 2006, from the firm’s bio.
James Manzione
PartnerGibson Dunn
New York, NYAlso fund formation, private equity funds, real estate funds + 1 more
- Leads with: Fund tax. The practice the firm’s bio leads with.
- Since 2016. In practice since 2016, from the firm’s bio.
- GP and LP side. Acts for both fund sponsors and investors, as the firm’s bio says.
Stephen D. Marcus
PartnerBaker Botts
Dallas, TXPractices: Fund formation, Private equity funds, Real estate funds
- Since 1986. In practice since 1986, from the firm’s bio.
- GP side. Acts for fund sponsors (GPs), as the firm’s bio says.
Matthew A. McDonald
PartnerMayer Brown
Chicago, ILAlso fund formation, private equity funds, real estate funds + 1 more
- Leads with: Fund tax. The practice the firm’s bio leads with.
- GP and LP side. Acts for both fund sponsors and investors, as the firm’s bio says.
Daniel R. McKeithen
PartnerEversheds Sutherland (US)
Atlanta, GAPractices: Fund formation, Real estate funds, Fund tax
Mark A. Melton
PartnerHolland & Knight
Dallas, TXAlso fund formation, private equity funds, private credit funds + 1 more
- Leads with: Fund tax. The practice the firm’s bio leads with.
Vicki L. Odette
PartnerHaynes and Boone
Dallas, TX + 1 moreAlso private equity funds, private credit funds, real estate funds + 3 more
- Leads with: Fund formation. The practice the firm’s bio leads with.
- GP and LP side. Acts for both fund sponsors and investors, as the firm’s bio says.
Joseph P. Opich
PartnerPaul Hastings
New York, NYPractices: Fund formation, Fund tax
- Since 1987. In practice since 1987, from the firm’s bio.
David Perechocky
PartnerGibson Dunn
New York, NYPractices: Fund formation, Real estate funds, Secondaries
- Since 2012. In practice since 2012, from the firm’s bio.
- GP side. Acts for fund sponsors (GPs), as the firm’s bio says.

Private Fund Law Firms, by partners listed

Greenberg TraurigNew York · Chicago · Denver + 2 more8partners
Goodwin ProcterBoston · San Francisco5partners
Troutman Pepper LockeNew York · Philadelphia · Washington, D.C.4partners
Baker McKenzieChicago3partners
Gibson DunnNew York3partners
Hogan Lovells CadwaladerNew York · Washington, D.C.3partners
Mayer BrownChicago · Palo Alto · San Francisco3partners
McDermott Will & SchulteNew York3partners

Fund lawyers, by the numbers

Who has practised longest here?

By the first year in practice each firm’s bio gives; 46 of the 72 here give one.

Jeffrey D. UffnerPartner · Hogan Lovells CadwaladerSince 1976
George C. Howell IIIPartner · Hunton Andrews KurthSince 1981
Dennis KellyPartner · Winston TaylorSince 1981
Lawrence H. BrenmanShareholder · Greenberg TraurigSince 1982
Robert D. SimonShareholder · Greenberg TraurigSince 1982

All, by years in practice in the table

Who began practising most recently?

By the first year in practice each firm’s bio gives; 46 of the 72 here give one.

Matt HortenstinePartner · Vinson & ElkinsSince 2017
Theodore D. EdwardsPartner · Troutman Pepper LockeSince 2016
Sukbae David GongPartner · Baker McKenzieSince 2016
James ManzionePartner · Gibson DunnSince 2016
Evan M. GuslerPartner · Gibson DunnSince 2014

All, newest first in the table

About this list

What REIT tax work is

Forming and keeping real estate investment trusts qualified (the asset, income and distribution tests), including private REITs in fund structures.

In sum

72 fund lawyers at 36 firms are listed on this page. The 5 with the most: Greenberg Traurig (8), Goodwin Procter (5), Troutman Pepper Locke (4), Baker McKenzie (3) and Gibson Dunn (3). The schools their bios name most: NYU (18), Georgetown (8) and Columbia (6). Of the 46 who give a first year in practice, half began in 1998 or before.

Questions

How many fund lawyers does FundOpsHQ list?

72 partners at 36 firms. Last checked Oct 23–24, 2026. Each one is at partner level, and their firm's own bio page describes their work on REIT tax (the quote is on each profile).

Which private fund law firms have the most partners listed?

Greenberg Traurig (8), Goodwin Procter (5) and Troutman Pepper Locke (4), counting the partners each firm's own website lists.

Where are fund lawyers based?

The cities with the most: New York (31), Chicago (11) and Boston (5).

What else do these lawyers work on?

The practices they list most: fund formation (60), real estate funds (58) and fund tax (36).

How does a fund lawyer get on this list?

By being a partner, principal, shareholder or member whose firm's own website lists them for this work. FundOpsHQ reads each firm's public bio pages and dates every check. Nobody pays to be listed or to rank, and anyone listed can claim, correct or remove their profile. How the directory works

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Listed here?

Claim your profile from its page to add to it, or ask for a correction or removal. It is free; the claim link goes to your work email at your firm’s domain.

How claiming works

Who is listed here comes from each firm’s own public bio page: the practices, clients and offices it names. Nobody pays to be listed or to rank. How the directory works