Bio

John Macmaster is experienced in a wide variety of U.S. tax matters. Recent assignments have involved cross–border tax planning, especially inbound portfolio investment and direct investment in U.S. real estate in light of the Foreign Investors Real Property Tax Act (“FIRPTA”), new market tax credit, historic/rehabilitation tax credit, and energy tax credit project financings, the OVDP for undisclosed foreign financial accounts, tax–exempt bond offerings, IRS enforcement actions related to tax–exempt bond offerings, real estate mortgage investment conduit (REMIC) loan restructurings, and cross–border investments. More generally, John has dealt extensively with tax matters related to REMICs, real estate investment trusts (REITs), partnerships, charitable organizations, and mergers and acquisitions, while representing clients in a variety of industries including banking, real estate, energy (both regulated and merchant power), healthcare, hedge funds, private equity, state and local governmental entities, as well as high net worth non–U.S. individuals.