Michael Hauser is a tax lawyer who specializes in real estate partnerships and associated federal income tax issues. His approach is to be thoroughly involved in his clients’ transactions to enable him to understand the tax, economic and business objectives of private owner-operators of real estate and/or private funds to guide them through transaction structure alternatives and related legal consequences. Michael comprehensively negotiates LLC operating agreements, limited partnership agreements and other joint venture agreements for both single-asset and fund structures, as well as “promote” and profit-interest agreements, restructuring incident to 1031 exchanges, retained equity agreements, preferred equity, in-kind contribution agreements, buy-sell agreements, tenant-in-common structures and other agreements in a tax-efficient manner and with attention to legal and economic objectives of the client. Michael has extensive experience in representing real estate owners and funds in ventures involving both private investors as well as institutional investors such as REITs, investment funds and non-profit entities. Michael, who is also a CPA, additionally focuses on IRS audits, tax-reporting of complex partnership matters and mathematical projections and formulas for tax, financial and contract-drafting purposes.
