Aresh Homayoun is a Partner in the Tax and Real Estate Capital Markets groups. Mr. Homayoun's practice focuses on federal income taxation issues for business, including the tax aspects of real estate investment trusts and their operating partnerships, regulated investment companies, corporate taxation and taxation of flow through entities. He also represents taxpayers in tax controversy work and IRS practice and procedure matters.

Prior to joining Morris Manning & Martin, Mr. Homayoun was in house tax counsel at a Fortune 50 company and, prior to that engagement, worked as a tax associate at a large international law firm.

Mr. Homayoun also served as a judicial law clerk for the Honorable Andrew L. Sonner of the Court of Special Appeals of Maryland.

Representative Experience
Represent Sealy Strategic Equity Partners, LP in connection with all federal income tax matters related to a $908 million sale of an industrial property portfolio to DRA Advisors
Represent RW Holdings NNN REIT, Inc. in connection with all federal income tax matters related to the merger of the company with Rich Uncles Real Estate Investment Trust I, resulting in a $450 million self-managed REIT
Represent Griffin Capital Essential Asset REIT II, Inc. in connection with all federal income tax matters related to the merger of the company with Griffin Capital Essential Asset REIT, resulting in a $4.7 billion self-managed REIT
Represent Carter Validus Mission Critical REIT II, Inc. in connection with all federal income tax matters related to the merger of the company with Carter Validus Mission Critical REIT, Inc., resulting in a REIT with $3.2 billion of assets under management
Represent fund in connection with all federal income tax matters related to the sale of stock in three private REITs for a sales price of more than $950 million
Represent public non-listed REIT in connection with all federal income tax matters related to joint venture with private equity fund
Prepare comprehensive tax opinions on various REIT-related tax matters, including application of preferential dividend rule to a multi-class stock structure
Prepare and negotiate pre-filing agreement with IRS to claim a $2.5 billion bad debt deduction
Represent creditors with respect to all federal income tax matters relating to bankruptcy of Washington Mutual, Inc., including negotiations over ownership of tax refunds and application of consolidated Section 382 rules
Represent investors with respect to all federal income tax matters relating to $4 billion acquisition of a hotel REIT
Prepare and negotiate private letter ruling requests on various tax matters, including application of REIT income and asset tests and S corporation qualification matters

Bar Admissions
District of Columbia

Maryland

Education
Georgetown University, 2006
Master of Laws (LL.M.)
With Distinction

Syracuse University, 1998
Juris Doctor (J.D.)
Dean’s List
Project Editor, Syracuse Journal of Legislation & Policy

Georgetown University, 1994
Bachelor of Arts (B.A.)
Dean’s List

Significant Accomplishments
Listed, Legal 500, Real Estate Investment Trusts (REITs), 2018 - 2019