Daniel Cullen has nearly 20 years of experience in tax planning for structured real estate transactions and related securities law matters. Mr. Cullen serves as a REIT columnist for the Journal of Passthrough Entities and is viewed as a leading professional in the taxation of REITs and related structures.
Mr. Cullen also serves as an adjunct professor at Northwestern University School of Law and DePaul University College of Law, teaching the Taxation of Structured Real Estate Transactions.
Mr. Cullen has experience in all aspects of tax planning for inbound and outbound real estate projects, including real estate investment funds, leveraged partnerships, joint ventures, QOZ funds, REITs and Section 1031 Structures such as tenancy-in-common arrangements and Delaware Statutory Trust (DST) offerings.
In addition, he handles tax matters related to lease financings of real estate, aircraft, railcars, school buses, cell towers and other telecommunications equipment, synthetic lease structures and the related tax aspects of derivatives and financial products.
Throughout his career, Mr. Cullen has also been involved in tax planning for many domestic and international partnerships, joint ventures and emerging companies, including projects in Australia, China, Brazil, Mexico, Europe, Russia, the Bahamas, Panama and the Philippines.
- New York University School of Law (LL.M. Taxation) (1998)
- American University, Washington College of Law (J.D. cum laude) (1997)
- State University of New York (B.A. magna cum laude) (1994)
- New York~United States (2013)
- U.S. Court of Federal Claims~United States (2000)
- Illinois~United States (2000)
- U.S. Court of International Trade~United States (2000)
Professional Associations and Memberships:
- Alternative & Direct Investment Securities Association (ADISA) – Vice-Chair, Legislative & Regulatory Committee
- Chicago Bar Association – Past Chairman, Federal Tax Committee Partnerships and Pass-through Entities Division
- Institute for Portfolio Alternatives (IPA) – Board of Directors
- National Association of Real Estate Investment Trusts (NAREIT) – Member
Rate : $$$