PRACTICE AREAS


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 was named a Rising Star by both Law360 and IFLR1000, and recommended as a leading lawyer by The Legal 500.


HONORS & AWARDS

  • The Legal 500 United States
  • IFLR1000, Rising Star and Top Attorneys Under 40

MEMBERSHIPS

  • Member, National Association of Real Estate Investment Trusts

SPEECHES & EVENTS

  • 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

  • "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

PUBLICATIONS

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