Shane Shelley

Shane is a partner in the Federal Tax Group and is based in Morrison Foerster’s San Diego office. He has a comprehensive tax practice with a focus on U.S. federal income tax matters.

Shane has substantial experience counseling on the tax aspects of most business transactions, including M&A, fund formations, joint ventures, international structuring and capital markets offerings. He has unique expertise in a variety of complex tax areas, including REITs and real estate, renewable energy and financial products. He frequently advises REIT and real estate clients regarding REIT compliance and structuring in connection with their significant offerings, M&A transactions, U.S. and non–U.S. focused fund formations and joint ventures, property contributions and other transactions. He regularly advises renewable energy sector clients with respect to tax matters through all phases of project development, including project M&A, “beginning of construction” issues and tax equity structuring matters. Additionally, he advises both U.S. and non–U.S. financial institutions in their capital markets offerings, including structured products and other derivative instruments, and has a detailed understanding of the U.S. tax treatment of different types of products. He has a unique ability to develop creative, business–minded solutions to his clients’ most challenging transactional tax problems across industries.