Michelle M. JewettPartner

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Offices


Services

Michelle Jewett focuses on all areas of federal income taxation, offering deep experience in corporate, mergers and acquisitions, partnership, financial instruments, private fund structures, insurance and reinsurance transactions, intellectual property and real estate investment trusts, both domestically and internationally.

Michelle has advised on structuring cross-border taxable and tax-free mergers, acquisitions and dispositions, domestic and foreign private equity investments, real estate investments by taxable and tax-exempt entities, mortgage-backed securities and other securitization transactions, leveraged leases, various international investments and transactions, bankruptcy and debt workouts, renewable energy investments and corporate transactions in the insurance industry.

She has structured numerous cross-border arrangements, including U.S. and foreign private equity funds, real estate funds, timber funds, energy and infrastructure funds, credit funds, and hedge funds. In addition, Michelle regularly advises clients regarding the tax issues associated with infrastructure, real estate and renewable energy investments.

Michelle contributes pro bono service forming and advising 501(c)(3) organizations, and represents low-income taxpayers in making offers in compromise with the IRS, resolving tax disputes, and dealing with employee classification.

Michelle has been named a Rising Star by Law360 and IFLR1000, recommended as a leading lawyer by The Legal 500 and included in Euromoney Legal Media Group Americas Women in Business Law Awards Shortlist for Best in Tax.


Honors & Awards

  • IFLR1000, Rising Star and Top Attorneys Under 40
  • Law360, Rising Star
  • The Legal 500 United States, Tax: Financial Product and Tax: US taxes: non-contentious
  • Euromoney Legal Media Group Americas Women in Business Law Awards Shortlist for Best in Tax

Memberships

  • Board Member, Emma's Torch
  • Member, National Association of Real Estate Investment Trusts

Speeches & Events

  • Speaker, “IRC Section 734 Adjustments: Applying the 754 Election to Distributions of Partnership Property,” Strafford’s Partnership Tax: Planning, Accounting, Reporting and Tax Reform Seminar, New York, NY, May 9, 2018
  • Panelist, “Securing Foreign Capital 2018: An Interactive Roundtable Discussion,” The 15th Annual Winter Forum on Real Estate Opportunity & Private Fund Investing, Laguna Beach, CA, January 17–19, 2018
  • Speaker, Structuring Redemptions of Partnership and LLC Interests: Navigating Issues Unique to Liquidating Distributions, Strafford Webinar, June 14, 2017
  • Panelist, “Fund Exits 2017: What is the Best Exit Strategy in Today’s Market?” The 14th Annual Winter Forum on Real Estate Opportunity & Private Fund Investing, Laguna Beach, CA, January 18–20, 2017
  • Panelist, “Advanced Compensation Part 2: Much Ado about Management Fee Waivers,” 7th Annual Private Investment Funds Tax Master Class, New York, NY, May 25–26, 2016
  • Speaker, PATH Act: Major Changes to the REIT and FIRPTA Rules, Teleconference, March 8, 2016
  • Panelist, “Fund Exit Strategies: Go Public, Liquidate Assets or Go the M&A Route?” The Winter Forum on Real Estate Opportunity & Private Fund Investing, Laguna Beach, CA, January 20–22, 2016
  • Panelist, IMN’s 11th Annual Non-Traded REIT Industry Symposium, New York, NY, June 26–27, 2014
  • Panelist, “Understanding and Complying with Regulatory Updates and Developments,” IMN’s Real Estate CFO Forum, Newport Beach, CA, May 5–6, 2014
  • Speaker, SEIA Webinar: The Fundamentals of Solar Financing, Webinar, March 21, 2014
  • Panelist, “The Good, the Bad and the Ugly of Exit Strategies – What Non-Traded REIT Sponsors Need to Know, Do & Avoid,” IMN’s Annual New York Non-Traded REIT Industry Symposium, New York, NY, June 20–21, 2013
  • Speaker, IQPC 11th Timberland Investment World Summit, New York, NY, January 29–30, 2013
  • Speaker, “Infrastructure Investment: The Next Big Opportunity for Non-Traded REITs?” 8th Annual NY Non-Traded REIT Industry Symposium, New York, NY, June 23, 2011
  • Panelist, SARTA – CleanTech Showcase, Sacramento, CA, October 26, 2010

Publications

  • Co-author, “The Impact of the Tax Reform Act on the Insurance Industry,” AIRROC Matters, Spring 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, “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, “Overview of the Proposed ‘Tax Cuts and Jobs Act’ and How it Differs from Current Law,” Stroock Special Bulletin, November 6, 2017
  • “A Snapshot Of Baucus’s Vision For Energy Tax Incentives,” Law360, January 4, 2014
  • Co-author, “Time for a NOLs Refresher,” New York Law Journal, June 28, 2010
  • “Characterization of Income: Compensation vs. Dividends,” Tax Notes, June 1, 2004, Vol. 103, No. 12

Admitted To Practice

New York; California


Education

J.D., Harvard University, 2003

B.A., Stanford University, 1999


 
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Publications