Mr Michael Seaton > Clifford Chance > New York, United States > Lawyer Profile

Clifford Chance
31 WEST 52ND STREET
NEW YORK, NY 10019-6131
NEW YORK
United States
Michael Seaton photo

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

Lawyer Rankings

United States > Tax > Financial products

Clifford Chance‘s New York-based team advises on the tax aspects and planning of a wide range of financial product-related matters, including REITs, CLOs, derivatives, insurance, and mortgage-backed securities, to name a few. Paul Seraganian, who heads the team, routinely supports Canadian and other non-US pension funds with investments in hedge funds, private equity funds, real estate funds and other private investment vehicles, including designing structures for co-investments general partner investments and continuation structures. Philip Wagman concentrates his practice on the tax aspects of corporate transactions, both domestic and internationally, as well as structured finance and securitization transactions, equipment leasing, securities offerings, and other financing transactions. Michael Seaton has substantial expertise advising on public and private REITs, investment funds, cross-border investment structuring, and insurance and reinsurance companies. Avrohom Gelber‘s practice covers cross-border finance and capital markets transactions, including CLO securitization transactions. Jim Gouwar advises on structured finance transactions such as mortgage- and asset-backed transactions, collateralized loan and debt obligations, and REMICs. Rebecca Pereira has significant experience providing tax advice for a wide variety of financial and business transactions, with an emphasis on private equity and real estate funds. Hannah Richard advises on the US federal tax aspects of a variety of transactions, including real estate transactions, investment funds, and private equity investments.

United States > Tax > International tax

Clifford Chance’s New York-based team is well-placed to advise on international tax issues, regularly leveraging on its global nexus to support companies with cross-border tax issues related to their business and financial transactions. Recently promoted to practice head in April 2023, Paul Seraganian has significant experience advising on inbound and outbound tax planning considerations, including treaty-based planning, international joint ventures, permanent establishment considerations, and the development of innovative cross-border structures. Philip Wagman concentrates his practice on the tax aspects of M&A, joint ventures, leveraged buyouts, structured finance, and securitization transactions. Michael Seaton has extensive expertise handling transactions that involve public and private REITs, investment funds, investment structuring, and insurance and reinsurance companies. Avrohom Gelber advises on cross-border finance and capital markets transactions, including complex CLO securitization transactions as well as international financial and business transactions, including the formation of investment funds, corporate acquisitions and restructurings, and derivative financial instruments. Jim Gouwar has substantial experience advising on the tax aspects of structured finance transactions such as mortgage- and asset-backed transactions, collateralized loan and debt obligations, and REMICs. Rebecca Pereira provides advice for a wide range of international transactions, with a particular focus on private equity and real estate funds. Hannah Richard advises clients on the U.S. federal tax aspects of a variety of domestic and international matters. David Moldenhauer retired in April 2023.

United States > Tax > US taxes: non-contentious

Clifford Chance’s transactional tax team in New York handles a wide range of cross-border transactions. Newly appointed practice head Paul Seraganian has broad experience encompassing M&A, restructurings, investment fund formation, and portfolio acquisitions/dispositions. He also advises on in- and outbound tax planning, including treaty-based planning and international joint ventures. Philip Wagman’s practice covers mergers, joint ventures, securities offerings, and leveraged buyouts, as well as structured finance and securitization transactions. Michael Seaton focuses on transactions involving public and private REITs, insurance and reinsurance companies, investment funds, and investment structuring. Avrohom Gelber is well known for his finance and capital markets expertise, including in CLO securitization transactions, while Jim Gouwar concentrates on the tax aspects of structured finance transactions such as mortgage- and asset-backed transactions, collateralized loan and debt obligations, and REMICs. Rebecca Pereira is also a key contact. Former practice head David Moldenhauer retired in May 2023.