Patrick C. Tricker

Patrick focuses on federal income tax issues related to real estate investment trusts (REITs), private investment funds, and other real estate investment and financing vehicles.

Patrick has experience with REITs, real estate joint ventures, private investment funds, and other pass-through entities. He represents 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.

Relevant Experience

  • Represented issuers and underwriters in connection with public and private equity and debt offerings by REITs, including initial and follow-on public offerings, at-the-market offerings, and convertible note offerings.
  • Negotiated tax aspects of commercial real estate loans for borrowers.
  • Represented public companies with respect to tax aspects of securities law disclosure and reporting obligations.
  • Advised clients on tax-efficient structures for foreign and tax-exempt investors to own US real property through private REITs.
  • Represented REITs, private investment funds, and joint ventures on issues regarding real estate assets, fund formation, tax structuring, US trade and business issues, and US withholding.
  • Negotiated tax aspects of real estate joint ventures, including partnership provisions and REIT-related requirements and compliance.
  • Represented US government agencies in mortgage loan securitization transactions.
  • Represented buyers and sellers of private REITs.
  • Represented an industrial cannabis REIT in a merger transaction and initial public offering.
  • Represented low-income tenants in eviction and other housing matters through the firm’s pro bono clinic.

Memberships

  • Member, American Bar Association, Section of Taxation

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