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Daniel A. Zygielbaum

Daniel
Zygielbaum

Partner

CONTACT INFO

dzygielbaum@gibsondunn.com

TEL:+1 202.887.3768

FAX:+1 202.530.4241

Washington, D.C.

1050 Connecticut Avenue, N.W., Washington, DC 20036-5306 USA

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PRACTICE

Tax Congressional Investigations Real Estate Investment Trust (REIT)

BIOGRAPHY

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 public and private M&A, joint ventures, investment fund formations, real estate transactions, REITs, and capital markets transactions. His clients include private equity and real estate sponsors, public and private companies, REITs, sovereign wealth funds, and real estate investors, developers, managers, and lenders.  He has worked on a wide range of matters, including cross-border M&A, REIT transactions, private equity and real estate fund formations and reorganizations, and a variety of real estate transactions. He has also represented clients before the Internal Revenue Service and in Congressional investigations.

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:

  • 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.

EDUCATION

Harvard University - 2010 Juris Doctor

University of Maryland - 2004 Bachelor of Science

ADMISSIONS

District of Columbia Bar

Maryland Bar

RECENT PUBLICATIONS

Webcasts - January 29, 2021 | Webcast: The Art of the Spin-off
Client Alert - May 1, 2020 | IRS Issues Notice Clarifying Expenses Funded with Proceeds of Small Business Administration Loans under Paycheck Protection Program
Client Alert - April 22, 2019 | IRS Issues Additional Guidance on Investing in Opportunity Zones
Publications - October 31, 2018 | Webcast: Spinning Out and Splitting Off – Navigating Complex Challenges in Corporate Separations
Client Alert - October 22, 2018 | IRS Provides Much Needed Guidance on Opportunity Zones through Issuance of Proposed Regulations
Client Alert - November 3, 2017 | House GOP Releases Major Tax Reform Bill
Client Alert - June 14, 2016 | IRS Releases Temporary and Proposed Regulations Extending REIT Built-in Gain Recognition Period for Property Acquired from a C Corporation and Tightening the Rules for REIT Spinoffs
Client Alert - December 29, 2015 | President Obama Signs Appropriations Bill Exempting Non-U.S. Pension Funds from FIRPTA, Taxing REIT Spinoffs, and Making Other Important Changes to the Taxation of U.S. Real Property Investments by Non-U.S. Investors and the REIT Rules
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