David J. Passey represents clients in structuring the tax aspects of various complex public and private transactions, including mergers, acquisitions and restructurings, securities offerings, cross-border transactions and other tax planning. His practice includes fund formation, partnership transactions, real estate transactions, tax controversy, capital markets and structured products. In addition, he regularly advises on the formation and ongoing operation of public and private REITs, real estate funds and other REIT transactions.

Publications

Tax Update: IRS and New York State Delay April 15 Income Tax Return Filing and Tax Payment (Uncapped) Deadlines Until July 15 (COVID-19),” SRZ AlertApril 3, 2020

“SBA Issues Regulations on Paycheck Protection Program, Narrowing Eligibility and Providing More Details,” SRZ Alert, April 3, 2020

“Paycheck Protection Program Loans to Small Businesses — Treasury Issues Application Form and Additional Guidance,” SRZ Alert, April 1, 2020

“CARES Act Provides Financial Assistance for Mid-Sized Companies,” SRZ Alert, March 30, 2020

“CARES Act Provides Loans, Expands Employment Benefits and Revises Tax Provisions for Small Businesses,” SRZ Alert, March 30, 2020

“New IRS Regulations Will Adversely Impact Common REIT Transactions,” Lorman, January 2017

“New IRS Regulations Will Adversely Impact Common REIT Transactions,” National Real Estate Investor, Nov.14, 2016

Speaking Engagements

“GP/LP Perspectives,” SRZ 7th Annual Private Equity Fund Conference, May 2019

SRZ Luncheon for Investment Manager Tax Professionals, December 2018

“Specialty Activism: REITs, Banking, Litigation and ’40 Act Funds,” SRZ 9th Annual Shareholder Activism Conference, New York, October 2018

Prior Experience

  • Sheppard, Mullin, Richter & Hampton 
  • Sullivan & Cromwell