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James Manzione

Of Counsel
About

 James Manzione is of counsel in the New York office of DLA Piper. He focuses his practice on tax matters involving funds, real estate, capital markets, financing, and mergers and acquisitions. He has represented numerous funds, real estate developers, REITs (both public and private), sponsors, managers, general partners, limited partners, family offices, portfolio companies, international investors (including sovereign wealth funds), and tax-exempt investors in connection with the tax aspects of a full range of transactions and planning opportunities.

Prior to joining DLA Piper, James practiced tax law in the New York offices of other international law firms.


Bar admissionsNew York

EXPERIENCE

  • Several of the largest private equity funds of funds in connection with various transactions with aggregate value exceeding USD50 billion.
  • One of the largest public REITs in connection with the tax aspects of various joint ventures, acquisitions, and dispositions, with aggregate value exceeding USD10 billion.
  • One of the largest NYC-based real estate developers in connection with the tax aspects of various joint ventures, acquisitions, and dispositions, with aggregate value exceeding USD10 billion.
  • One of the largest private equity funds in connection with the tax aspects of various mergers and acquisitions involving entertainment industry companies, with aggregate value exceeding USD2 billion.
  • Several of the largest family offices in connection with the tax aspects of various investments.
  • Numerous investors and issuers in connection with the tax aspects of preferred equity and mezzanine financings, particularly in the real estate and private equity industries.
  • Numerous funds, general partners, and investors in connection with the tax aspects of fund formation and investment.
  • Numerous funds and general partners in connection with the tax aspects of the acquisition and disposition of portfolio companies.
  • Numerous funds, general partners, and investors in connection with the tax aspects of various secondary and continuation transactions.
  • Numerous issuers, underwriters, borrowers, and lenders in connection with the tax aspects of various capital markets and credit transactions, including workouts, bankruptcy, and foreclosures.
  • Numerous real estate sponsors and investors in connection with the tax aspects of various joint ventures, acquisitions, and dispositions (including the acquisition and disposition of REIT shares).
  • Numerous non-US investors in connection with ECI and CAI planning, including with respect to investments in private REITs and other blockers.
  • Numerous tax-exempt investors in connection with UBTI planning, including with respect to investments in "fractions rule" joint ventures and participating debt.
  • Numerous REITs and RICs in connection with tax compliance matters.
  • Numerous public charities and private foundations in connection with tax compliance matters.
Education
  • LL.M., Taxation, New York University
  • J.D., cum laude, New York University

  • B.A., with distinction, University of Michigan

Publications

Memberships and Affiliations

  • Member, New York State Bar Association Tax Section
  • Member, American Bar Association Section of Taxation

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