skip

Michael S. Grisolia focuses on transactional tax matters, particularly corporate and real estate taxation.  He has represented private equity funds, family offices, and publicly traded entities in many types of transactions, including real estate, real estate finance, and other businesses and assets.  He has advised clients in every aspect of these transactions, from creating new structures to diligence on potential investments to exit planning.  Among the federal income tax issues he has addressed for clients are tax-deferred partnership transactions, real estate investment trust (REIT) compliance, like-kind exchanges, net operating loss utilization, section 467 leases, portfolio interest rules, tax-free spinoffs, and various S corporation issues.  He has also advised clients on tax controversies relating to these areas and has significant experience with New York real estate transfer taxes.  He co-authored Bloomberg Tax Portfolio 539 T.M., Net Operating Losses — Concepts and Computations.

He received his B.A. with highest distinction in economics from the University of California, Berkeley, his J.D. from Yale Law School, and his LL.M. (Taxation) from New York University School of Law.

by Michael S. Grisolia
Published: Tax Notes, October 15, 2018
Download the file for Through a Glass Darkly: REIT Earnings and Profits.
by Michael S. Grisolia
Published: Bloomberg BNA Tax Management Memorandum, November 14, 2016
Download the file for Eradicating Double Non-Taxation: A Comparative Analysis of the 2016 U.S. Model Income Tax Convention and OECD/G20 BEPS Action 6.