Profile

Tom focuses on real estate income tax matters, structuring and implementation of U.S. and international asset securitization and mergers and acquisitions of corporations.

He also advises clients on Texas taxes, and on federal income taxation issues and their impact on partnerships, limited liability companies, corporations, S corporations, real estate investment trusts, fund formations, hedging and other derivatives, bankruptcy matters, asset-backed and mortgage-backed securitization and REMICs. In these matters Tom often represents pension fund advisors, tax-exempt organizations, real estate investment trusts, private equity firms and hedge funds.

Representative Experience

Tom has provided income tax advice involving:

  • Initial public offering of hospitality REIT and numerous follow on offerings
  • $1 billion multifamily joint venture between a REIT and real estate developer involving an acquisition from a sovereign fund
  • ¥ 100 billion "Samurai" bond offering in Japan
  • $6 billion acquisition of publicly owned energy services company
  • $400 million volumetric production payment taxable as a debt obligation
  • $350 million convertible senior secured notes featuring an interest "toggle"
  • $100 million convertible senior notes with contingent interest

Other Representations

  • Has served as outside tax counsel for NYSE mortgage REIT for more than 30 years
  • Represented NYSE hospitality REIT in spin off of publicly traded specialized hospitality REIT subsidiary
  • Represented NYSE REIT in spin off of publicly traded REIT advisory company
  • Represented public real estate advisory firm in acquisitions and joint ventures, including private REITs and foreign pension fund investors, for more than 22 years
  • Represented public REIT in acquisition by merger of another public REIT
  • Represented apartment REIT in initial public offering

Bar Admissions

    Education
    JD, University of Houston Law Center, summa cum laude, Order of the Barons, Houston Law Review, 1982MAcc, Rice University, 1975BS, Chemical Engineering, Rice University, magna cum laude, 1974

    Areas of Practice

    • Hotel REITs
    • Mortgage REITs
    • Tax

    Blogs

    Hunton Immigration and Nationality Law

    The Hunton & Williams LLP Immigration practice, part of the firm's Labor and Employment Team, is concentrated in two major areas. First our work involves advising American and foreign businesses about obtaining the most appropriate temporary and permanent work visas for executives, professionals, and other skilled foreign workers. Careful planning and documentation are necessary to ensure the greatest chance of success. We also represent our clients in any negotiations or administrative...

    Meet our Firms and Professionals

    WSG’s member firms include legal, investment banking and accounting experts across industries and on a global scale. We invite you to meet our member firms and professionals.