Carl J. Riley

Carl J. Riley

Shareholder

Carl J. Riley focuses his practice on complex tax matters, specializing in real estate-related tax matters, including initial public offerings, formations and other securities issuances, with particular emphasis on transactions involving REITs. He is experienced with tax rulings and treaties, administrative practice before taxing authorities, and the Foreign Investment in Real Property Tax Act (FIRPTA). In addition, Carl advises clients regarding mergers and acquisitions, securities offerings, and transactions involving regulated investment companies (RICs), partnerships, pension funds and other tax exempt entities, and sovereign wealth funds. He is also experienced in the formation, diligencing, structuring and implementation of various investments and acquisitions of private equity funds.

Capabilities

Experience

 
  • Assisted in the formation and subsequent initial public offering by a public mortgage REIT, and in various investments, financings and other transactions.°
  • Assisted a leading investment manager in connection with the formation and operation of various REITs and other investment funds, and with respect to regulatory compliance matters.°
  • Assisted in the restructuring of a public hotel company to qualify as a REIT, and in connection with various related transactions and matters.°
  • Assisted in restructuring certain subsidiaries of a publicly traded corporation as a data center REIT and in the initial public offering of stock by the REIT.°
  • Assisted a public timber REIT in connection with certain investments and administrative tax matters.°

°The above representations were handled by Mr. Riley prior to his joining Greenberg Traurig, LLP.

Credentials

Education
  • LL.M., New York University School of Law, 1994
  • J.D., New York University School of Law, 1988
  • B.S., University of Delaware, 1982
Admissions
  • New York