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Provided by Daniel Cullen
Daniel Cullen has over 20 years of experience in tax planning for structured real estate transactions, related fund formation, and securities law matters. Mr. Cullen is viewed as a leading professional in the taxation of real estate funds, REITs and related structures. Chambers USA recognizes his contributions as REIT counsel. Mr. Cullen serves as an adjunct professor at Northwestern University School of Law, teaching the Taxation of Structured Real Estate Transactions. In addition, Mr. Cullen has served as a REIT columnist for the Journal of Passthrough Entities and has received industry recognition for his work relating to Section 1031 like-kind exchange matters. Mr. Cullen serves as co-chair of the Firm's Funds, Family Office & Alternative Capital Tax practice and is a member of the Firm's North America Tax Practice Group Management Committee.
Alternative & Direct Investment Securities Association (ADISA) - Past Vice-Chair, Legislative & Regulatory Committee
American Bar Association - Member, Section on Taxation and Real Estate
Chicago Bar Association - Past Chairman, Federal Tax Committee Partnerships and Pass-through Entities Division
National Association of Real Estate Investment Trusts (NAREIT) - Member
Institute for Portfolio Alternatives (IPA) - Board of Directors, and Co-Chair of Policy, Regulatory and Legal Affairs Committee
Co-author, Taxation of Securities Transactions, Mathew Bender (legal treatise covering a comprehensive explanation of income taxation of securities, including REITs)
Co-author, "The 'State of the Art' in Like-kind Exchanges - 2023," Journal of Taxation, January 2024
Co-author, "Externally Advised REITs Take Notice: IRS Ruling Sanctions Overlap Between Eligible Independent Contractors and Hospitality REIT Managers," Real Estate Taxation (publication pending, 2020)
Co-author, "ROFO Payment is Held as REIT Qualifying Income," Journal of Passthrough Entities, January-February 2019
Co-author, "UPREITs: Vertical Slice Guaranty Agreements," Journal of Passthrough Entities, September-October 2017
Co-author, "The ABCs of DSTs Revisited – Rev. Rul. 2004-86 at Ten Years," Real Estate Taxation, 2nd Quarter 2015
New York University School of Law
LL.M. Taxation
1998
American University Washington College of Law
J.D., cum laude
1997
Binghamton University - State University of New York
B.A., magna cum laude
1994
English
Provided by Chambers
Provided by Chambers
Daniel is a leading tax expert who is highly respected. He provides significant value.
Daniel is a national expert on Delaware statutory trusts, tax and the intersection between tax and real estate.
Daniel is a specialist in Delaware statutory trusts.
Daniel is a leading tax expert who is highly respected. He provides significant value.
Daniel is a national expert on Delaware statutory trusts, tax and the intersection between tax and real estate.
Daniel is a specialist in Delaware statutory trusts.
