Work Department

Tax

Position

Michael Seaton is a partner in the firm's U.S. Tax, Pensions and Employment practice focusing on partnership and corporate taxation, with an emphasis on REITs and private equity and real estate investment funds. Mike represents a number of public and private REIT clients on an ongoing basis.  He has been has been involved in the structuring, formation and initial public offering of a number of REITs, as well as merger and acquisition transactions involving REITs. In addition, Mike regularly advises both REITs and investment banks in connection with REIT public equity offerings.  Mike has also represented a number of Mexican REITs (FIBRAs) in connection with their initial public offering and follow-on equity and debt offerings. Mike advises sponsors and investors in connection with the formation and structuring of real estate funds and private equity funds.  He has provided advice to non-U.S. investors regarding the various U.S. tax consequences of private fund investments and secondary fund transactions, including the impact of FIRPTA, and has advised non-U.S. governmental investors regarding private fund investments and other investments in the United States.

Education

New York University (LLM), 2006; New York University (JD), 2004; University of Michigan (BA with distinction), 2000

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