Patrick focuses on federal income tax issues related to real estate investment trusts (REITs) and other real estate investment and financing vehicles.
Patrick has experience in the representation of REITs, real estate joint ventures, private investment funds, and other pass-through entities. Patrick has represented issuers and underwriters on the federal income tax aspects of various capital markets transactions.
Before joining the firm, Patrick practiced at a tax law and lobbying firm in Washington, DC focusing on the financial services industry.
- Represented issuers and underwriters in connection with public and private equity and debt offerings by REITs, including initial and follow-on public offerings and at-the-market offerings.
- Negotiated tax aspects of commercial real estate loans for borrowers.
- Advised clients on tax-efficient structures for foreign and tax-exempt investors to own U.S. real property through private REITs.
- Tax structuring and representation of REITs, private investment funds, and joint ventures on issues regarding real estate assets, U.S. trade or business issues, and U.S. withholding.