Jeffrey D. UffnerPartner

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Offices


Services

Jeffrey Uffner, chair of Stroock’s Tax Practice and a core member of its Private Funds Group, represents prominent securities, real estate, distressed debt and infrastructure fund sponsors and global, national and regional private funds, in all aspects of domestic, foreign and cross-border tax planning. Jeffrey has extensive experience in a wide range of transactional and commercial tax matters, having structured highly complex, tax-efficient investment platforms for taxable and tax-exempt institutions, high net worth individuals and non-U.S. investors. He advises clients on the taxation of partnership entities; real estate investment trusts; cross-border acquisitions and investments; mergers and acquisitions; structured and derivative products; investment and energy tax credits; real estate investment and exchanges; and the investment activities of pension plans, tax-exempt organizations, venture capital funds and non-U.S. investors such as sovereign and sovereign wealth funds.

As an active member of the firm’s Financial Restructuring Group, Jeffrey has advised debtors’ and creditors’ committees, individual lending institutions and distressed debt funds in the tax aspects of prominent bankruptcy proceedings and workouts.

Jeffrey is regularly listed in Chambers USA: America’s Leading Lawyers for Business, and has been nationally recommended by The Legal 500 United States. He has been recognized by Super Lawyers and is listed in Who’s Who Legal as a corporate tax adviser.


Honors & Awards

  • Chambers USA: America’s Leading Lawyers for Business
  • The Legal 500 United States, Tax: Financial Product and Tax: US taxes: non-contentious
  • Super Lawyers
  • Who’s Who Legal

Memberships

  • Member, Tax Section, New York State Bar Association
  • Member, National Association of Real Estate Investment Trusts
  • Member, Committee on Taxation of Business Entities, Association of the Bar of the City of New York
  • Member, New York Committee of Realty Trust Tax Lawyers

Speeches & Events

  • Speaker, “REITs and Their Impact on Investing in U.S. Real Estate and Real Estate-Related Assets,” Financial Research Associates’ Private Investment Fund Tax Master Class, New York, NY, May 22-23, 2018
  • Speaker, “REITS and Other Tax Considerations for Investing in U.S. Real Estate and Real Estate – Related Assets,” Financial Research Associates’ Private Investment Fund Tax & Accounting Forum, November 10, 2017
  • Speaker, “All About REITs In The Private Funds World,” New York State Society of Certified Public Accountants Seminar, New York, NY, June 8, 2017
  • Lecturer, UBTI Fundamentals for Asset Managers, New York, NY, May 19, 2010

Publications

  • Co-author, “A Guide to the Bankruptcy Law of the United States,” Stroock & Stroock & Lavan LLP, 2010, updated 2016, updated 2018
  • Co-author, “Qualified Opportunity Funds: Tax Strategies and Opportunities for Real Estate and Other Investors,” Stroock Special Bulletin, August 28, 2018
  • Co-author, “Proposed Revisions to the Volcker Rule’s Implementing Rules – Select Proposals and Open Questions,” Real Estate Finance Journal, July 2, 2018
  • Co-author, “Five Provisions of the Tax Reform Act That Will Affect Tax-Exempt Organizations,” Stroock Special Bulletin, January 30, 2018
  • Co-author, “Get Out The Backpacks: Carried Interests Must Be Carried For Longer,” Stroock Special Bulletin, January 8, 2018
  • Co-author, “The Largest Tax Reform in 30 Years,” Stroock Special Bulletin, December 28, 2017
  • Co-author, “The Senate Tax Reform Bill: Benefits for Some and Burdens for Others,” Stroock Special Bulletin, December 7, 2017
  • Co-author, “Tax Reform: Now it’s the Senate’s Turn,” Stroock Special Bulletin, November 10, 2017
  • Co-author, “Mind Your Own (Unrelated) Business!!” Stroock Special Bulletin, November 7, 2017
  • Co-author, “Overview of the Proposed ‘Tax Cuts and Jobs Act’ and How it Differs from Current Law,”  Stroock Special Bulletin, November 6, 2017
  • Co-author, “Tax Me Now; Pay Me Later? House Majority Tax Bill Changes to Common Executive Compensation Arrangements and Benefits,” Stroock Special Bulletin, November 6, 2017
  • Co-author, “President Trump’s Tax Plan to be Revealed Soon – Where Do We Stand Today?” Stroock Special Bulletin, February 21, 2017
  • Co-author, “New IRS Partnership Regulations Shut Down Bottom Guarantees and Significantly Limit Use of Leveraged Partnerships,” Stroock Special Bulletin, November 18, 2016
  • Co-author, “A Guide to the Bankruptcy Law of the United States,” Stroock & Stroock & Lavan LLP, New York, 2016
  • Co-author, “Key Tax Provisions of the Fiscal Cliff Deal,” Stroock Special Bulletin, January 8, 2013
  • Co-author, “New IRS Notice Relaxes FATCA Compliance Timeline in Response to Taxpayer Concerns,” Stroock Special Bulletin, July 26, 2011
  • Co-author, “Tax Issues in Structuring Cross-Border Private Equity Funds,” Canadian Tax Journal, Vol. 57, No. 1, 2009
  • Co-author, “Tax Implications Of Proposed Stop Tax Haven Abuse Act,” Derivatives, April 2009
  • Co-author, “Will Commercial Real Estate Benefit From the Financial Stability Plan and the Stimulus Act?” The Banking Law Journal, April 2009

Admitted To Practice

New York

U.S. Tax Court


Education

LL.M., New York University School of Law, 1980; Tax

J.D., University of Chicago Law School, 1976

B.A., State University of New York, Binghamton, 1973


 
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Publications