Daniel A. Zygielbaum is a partner in the Washington, D.C. office of Gibson, Dunn & Crutcher LLP.  He practices in the firm’s Tax Department and is also a member of the firm’s Real Estate Investment Trust (REIT) and Congressional Investigations practice groups.

Mr. Zygielbaum’s practice focuses on tax planning for investment fund formations and recapitalizations, real estate transactions, REITs, public and private M&A, joint ventures, and capital markets transactions. He also represents clients before the Internal Revenue Service and in Congressional investigations.  His clients include private equity and real estate sponsors, public and private companies, REITs, foreign governments, and real estate investors, developers, managers, and lenders.

Mr. Zygielbaum joined Gibson Dunn in 2010 after receiving his law degree cum laude from Harvard Law School.  He graduated cum laude from the University of Maryland in 2004 with a degree in Finance and Economics.

Mr. Zygielbaum is admitted to practice in the District of Columbia and Maryland.

Selected Recent Representations Include:

• Leonard Green & Partners on its private equity fund formations and related transactions.
• Berkshire Residential Investments on its closed and open-end multifamily debt and equity funds, separate accounts and joint ventures.
• AIG Global Real Estate on its U.S. real estate investment funds and joint ventures.
• Investcorp on its U.S. real estate funds, joint ventures and separate accounts.
• Madison Realty Capital in the formation of Madison Realty Capital Debt Fund IV and Madison Realty Capital Debt Fund V, raising almost $2 billion in commitments.
• Meridiam in the formation of its $1.2 billion North American infrastructure fund – MINA III.
• AECOM Capital in the formation of AECOM-Canyon Partners, a $500 million real estate fund formed as a joint venture with Canyon Partners, LLC.
• Safanad Inc. in the $300 million sale by Safanad and Formation Capital of RHA Health Services.
• MidOcean Partners in acquisitions of Myers Research from Kennedy-Wilson, Inc. and of Hanley Wood from Oaktree and combination of the two acquired businesses.
• Towers Watson in its $18 billion merger of equals with Willis Group.
• CACI in its contested $7.2 billion bid for CSRA.
• An institutional investor in the restructuring and conversion of its $4 billion real estate portfolio into a private REIT.
• Rockpoint Group in the purchase of Spring Creek Towers, formerly known as Starrett City, the largest affordable housing community in the United States.
• Investcorp in the acquisition of a $300 million U.S. warehouse portfolio.
• CIM and its partner in the sale of the Hollywood & Highland Center in Los Angeles to a partnership between DJM Capital Partners, Inc. and Gaw Capital.

Publications:

• What Unique Tax and Structuring Challenges Do Qualified Opportunity Funds Present to Sponsors and Investors?, Private Equity Law Report, June 25, 2019.
• 2016 Hot Topics in Partnerships and Real Estate, Major tax planning: USC Law School Annual Institute on Federal Taxation, 2017.