Joshua Lingerfelt is an associate in the firm's Investment Management and Real Estate Capital Markets practice. His primary focus is on the federal income tax considerations of the structuring and operation of private investment funds. Joshua's experience includes providing tax advice to a wide variety of clients in connection with the formation and operation of partnerships, limited liability companies and real estate investment trusts (REITs). He also has experience advising a wide variety of nonprofit organizations on qualifying for and maintaining tax-exempt status as well as unrelated business income considerations.