James E. Croker Jr.

James Croker Jr. is a partner in the firm’s Federal and International Tax Groups. He advises U.S. and non-U.S. corporations, real estate investment trusts, investment banks, financial institutions, pension funds, investment funds and individuals with respect to structuring domestic and cross-border acquisitions, dispositions and joint ventures, REIT IPOs and secondary offerings, fund formations, alternative energy projects, outsourcing transactions, real estate investments, tax treaty issues and transfer pricing.

Jim has lectured on various tax issues, including non-U.S. investment in REITs, structuring non-U.S. investments in U.S. real estate, REIT compliance issues, structuring cross-border acquisitions, international taxation of electronic commerce, earnings and profits, foreign tax credits, transfer pricing, competent authority proceedings, tax treaty planning and U.S. and European tax developments.

Bar Admissions :  District of Columbia

Education:

•  University of Virginia (J.D., 1982)
•  University of Maryland (B.A., 1979)

EXPERIENCE:

• Represented issuers and underwriters in billions of dollars of offerings of REIT securities, including four of the largest 15 REIT IPOs in 2004, as well as institutional investors and funds from Australia, Canada, Germany and the Netherlands investing in U.S. real estate, and real estate companies and funds.
• Represented sponsors of, and investors in, hedge funds, private equity funds, real estate funds and funds of funds.
• Provided advice on expense allocations that saved the taxpayer hundreds of millions of dollars and was completely upheld by the IRS.