Gibson Dunn has added James Manzione as a partner in the law firm’s New York Tax Practice Group. Manzione is returning to Gibson Dunn after previously working as an associate in its New York office. He most recently served as a partner at another international law firm.
His practice focuses on tax matters involving investment funds, real estate, financing transactions, mergers and acquisitions and other complex investment structures.
Manzione advises fund sponsors, investment managers, general partners, limited partners, family offices, portfolio companies, institutional investors and sovereign wealth funds.
He also represents public and private real estate investment trusts, developers, secondary-market participants, tax-exempt investors and international investment organizations.
His experience includes fund formation, general partner stake transactions, continuation vehicles and other fund secondary transactions.
Continuation vehicles allow an investment manager to transfer one or more portfolio companies from an existing fund into a new structure, providing liquidity to investors who want to sell while allowing others to maintain their exposure.
Manzione also advises umbrella partnership real estate investment trusts and investors participating in Delaware Statutory Trust syndicated Section 1031 exchanges.
These structures can allow qualifying real estate investors to defer capital gains taxes by reinvesting proceeds into replacement properties or ownership interests meeting applicable requirements.
Gibson Dunn said the appointment expands its ability to advise clients on the tax implications of sophisticated investment fund and property transactions.
KEY QUOTES:
“James is an exceptional tax lawyer with deep experience across funds, real estate and REITs, and we are thrilled to welcome him back.”
“His return enhances our ability to advise clients on their most sophisticated fund- and real estate-related tax issues and transactions.”
Eric B. Sloan, Co-Chair of Gibson Dunn’s Tax Practice Group
“The firm has built a dynamic global platform across tax, investment funds, real estate and transactional matters, with an unmatched collaborative culture and deep commitment to client service.”
James Manzione, Partner at Gibson Dunn
