Aresh Homayoun

Aresh is a seasoned tax advisor whose practice is centered on federal income taxation for businesses, with a particular emphasis on real estate investment trusts (REITs), Delaware Statutory Trusts, corporate taxation, and flow-through entities. He represents a diverse array of clients, including public and private REITs, investment sponsors, and institutional investors, guiding them through complex tax landscapes and multibillion-dollar transactions.

Aresh is adept at navigating the complexities of REIT mergers and acquisitions, initial public offerings, and fund formations. He collaborates closely with clients to structure REIT joint ventures, fund vehicles, and blocker entities, particularly for real estate investments and cross-border transactions. Clients value his ability to provide strategic tax solutions that align with their business objectives.

In addition to his experience in private practice, Aresh has worked as associate general counsel to a Fortune 500 and Fortune Global 500 company.

• Structured a $1B+ REIT merger, serving as lead tax advisor across compliance and disclosures.
• Advised on a $750M real estate fund formation using REIT blockers and foreign investor structuring.
• Drafted tax opinions and offering documents for REIT IPOs and follow-on offerings.
• Led tax analysis and structuring for joint ventures involving publicly traded REITs.
• Served as lead tax advisor on multiple REIT M&A deals involving institutional buyers and national law firms.
• Developed tax structuring strategies for real estate investment funds with complex waterfall and cross-border considerations.
• Guided real estate sponsors through tax implications of spin-offs, conversions, and REIT compliance.
• Prepared tax disclosures and compliance documents for registered and exempt offerings.
• Provided strategic tax advice on fund structures involving UPREITs and special-purpose entities.

• Legal 500, Real Estate Investment Trusts (REITs) (2018-2025)