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Description of Practice:
Bill is a Partner in our Orange County office, where he practices in our firm's business and tax planning practice group.
Bill's practice primarily focuses on the formation, financing, syndication, merger, reorganization and dissolution of partnerships and limited liability companies that are formed to engage in real estate transactions. Bill has represented numerous developers, homebuilders, pension fund advisors and financial institutions in connection with the structuring, restructuring, drafting and negotiation of such entities for commercial, industrial, retail and residential projects located in Southern California and throughout the nation. Bill also has extensive experience in the structuring and documentation of Section 1031 like-kind exchanges, tenancy-in-common agreements and other property related transactions. The other portion of Bill's practice focuses on estate planning and Bill has represented numerous high-net worth clients in connection with the preparation of their estate plans. Through the use of revocable and irrevocable trusts, insurance trusts, split-dollar arrangements, family limited partnerships and self-canceling installment notes, Bill has helped his clients meet their estate planning needs in a tax efficient manner.
Some of Bill's recent transactions include:
The representation of a financial partner in connection with the formation and negotiation of a limited liability company formed to acquire and develop a 280 unit luxury apartment community in Austin, Texas at a cost of $28 million.
The representation of a pension fund in connection with the documentation and negotiation of a master joint venture and multiple sub-tiers to acquire fifteen separate garden style apartment communities in Nevada, New Mexico, and Arizona, for an aggregate purchase price of $493 million.
The representation of a financial partner in connection with the formation and negotiation of a limited liability company formed to acquire 14 acres of land in Chandler, Arizona, and construct three industrial buildings consisting of approximately 183,996 square feet of area thereon for a budgeted acquisition and construction cost of $22 million.
The representation of a financial partner in connection with the sale of its membership interest in a limited liability company formed to acquire and operate an outlet mall in Primm, Nevada, valued at $112 million at the time of sale.
The representation of a pension fund advisor in connection with the formation and negotiation of multiple limited liability companies formed to acquire a portfolio of nine apartment complexes in Atlanta, Georgia, for an aggregate purchase price of $440 million.
The representation of a developer in connection with the restructuring of a limited liability company in order to obtain a $230 million construction loan and $32 million mezzanine loan to construct two 25-story condominium towers in Orange County, California.
The representation of a national home-builder in connection with the formation of a limited liability company by and between developer and homebuilder to acquire 17 acres of land in San Diego County, California, and entitle the same for residential development and eventual sale.
Part of Allen Matkins team that was retained to represent a property owner in connection with the contribution of 37 properties located throughout the United States and worth approximately $1.6 billion to a publicly-traded REIT.
The representation of a developer in connection with the reorganization of a limited liability company to refinance an existing 500,000 square foot retail center with a $64 million conduit loan.
The representation of a developer in connection with the merger of seven limited partnerships that own seven separate apartment complexes worth $280 million to facilitate a 1031 exchange of the same.
The representation of a developer in connection with formation of a limited liability company by and between developer and financial partner to acquire 155 acres of land in Southern California and construct a 2,850,00 square foot distribution center thereon and developer's sale of an option to acquire such land to such entity in order to provide developer with capital gain treatment.
The representation of an individual in connection with the structuring and documentation of an intentionally defective grantor trust formed to acquire a $30 million cash value life insurance policy. Yearly life insurance premium is in excess of $800,000 per year.
Bill has authored "Choice of Entity for California Real Estate Developers and Investors" Real Estate Finance (June 2004), "Real Property Reassessments" Los Angeles Lawyer (February 2006), and a Commentary Regarding the Auerbach v. Assessment Appeals Board No. 1., which addressed the reassessment of California Real Property in the Real Property Reporter (September 2006). Bill has also been interviewed by the Debt and Equity Journal about proposed legislation regarding the taxation of Carried Interests. This interview was published in the Debt and Equity Journal, August 13, 2007, Vol. 4 No. 15.
Bill serves as an Executive Committee Member of the Urban Land Institute-Orange County District Council and Co-Chairs the Membership Committee. He is also actively involved in the Ohio State Alumni Club of Southern California and is a member of the American Bar Association and the California Bar Association.
Educational History:
Bill received his undergraduate education from Ohio State University, where he received a Bachelor of Arts in Economics. He attended law school at the University of Toledo College of Law on full scholarship and graduated as valedictorian of his class in 1997. While at the University of Toledo, Bill served as an editor of the University of Toledo Law Review. Thereafter, he attended New York University School of Law on a Tax Law Review Scholarship and served as a graduate editor of the Tax Law Review. Bill received his LL.M. in Taxation from N.Y.U. in 1998. | 