Sarah Ma Bio

Sarah Ma is a partner in Alston & Bird’s Federal & International Tax Group and co-leader of the firm’s REITs and Real Estate tax practice. Sarah concentrates on tax planning and advises on U.S. federal tax issues relating to real estate and structured finance transactions, including implications involving REIT formation and compliance, affordable housing tax credit deals and syndications, and asset-backed securitization structures. She also counsels real estate developer and investor clients on tax issues involving real estate acquisitions and joint ventures, opportunity zones, and federal housing tax credits. Sarah has significant experience with tax issues resulting from cancellation of debt income, an issue that frequently arises in bankruptcies, workouts, and restructurings, particularly those that involve real estate borrowers. She also represents clients before the IRS in various controversy matters and obtaining private letter ruling requests, including 9100 relief requests, specific issues involving REIT qualifications, and penalty relief requests.