|
Thomas is experienced in real estate income tax matters and in structuring and implementation of U.S. and international asset securitization. He also advises clients on Texas taxes, and on federal income taxation issues and their impact on partnerships, corporations and S corporations, asset-backed and mortgage-backed securitization and REMICs. In these matters Thomas represents pension fund advisors, tax-exempt organizations, real estate investment trusts and registered investment companies.
ARTICLES / PUBLICATIONS
"Dividend Reinvestment Plans and Direct Purchase Plans for Real Estate Investment Trusts" The Real Estate Tax Digest (January 01, 1998)
"Incorporating a Partnership to Form a Real Estate Investment Trust" The Real Estate Tax Digest (August 01, 1999)
"Investing in Texas Real Property of Entity" The Real Estate Tax Digest (October 01, 1997)
"IRC Section 1031 and Real Estate: Tenants In Common and Dissentient Partners" The Real Estate Tax Digest (November 01, 2000)
"IRC Section 1031: Hither and Yon" The Real Estate Tax Digest (July 04, 2000)
"Partnership Reimbursement of Preformation Expenses: Tax-Free Cash" The Real Estate Tax Digest (June 01, 2001)
"Taxpayer Relief Act of 1997: Provisions Affecting Real Estate Investment Trusts" The Real Estate Tax Digest (June 01, 1998)
"Unrelated Business Taxable Income from Rental of Real Estate: Parking Issues" The Real Estate Tax Digest (November 01, 1999)
"New Markets Tax Credit," The Real Estate Tax Digest 20 3 Section 45D (Matthew Bender, June 2002)
"Unrelated Business Taxable Income From Rental of Real Estate: Parking Issues, " The Real Estate Tax Digest 17 No. 11, at 353 (Matthew Bender, Nov.1999)
"Comments on Proposed Financial Asset Securitization Investment Trust (FASIT) Legislation (H.R. 1967), " (with Butch, Conlon, Crocker, Kennard, Koen, MacDonald, Reynolds), submitted by the American Bar Association Section of Taxation, dated July 27, 1995, reprinted in 95 TNT 167-14, Doc. 95-8108 (August 15, 1995)
"Special Forms of Holding Real Estate in Federal Taxes Affecting Real Estate," (with Brown), (1995)
"Important Developments Report of the Committee of Financial Transactions of the ABA Section of Taxation," The Tax Lawyer, Vol. 46, (1993)
"Report Regarding Reporting Issues Relating to Tax Accounting for Discount and Premium on Investments in Mortgage Pass-Through Certificates By Regulated Investment Companies and Other Investors and Proposed Revenue Ruling," (with Nowak), submitted by the American Bar Association Section of Taxation (1992)
"Important Developments Report of the Committee of Financial Transactions of the ABA Section of Taxation, " The Tax Lawyer, Vol. 45 (1992)
"Legislative Proposal to Expand the REMIC Provisions (Sections 860A through 860G) of the Code to Include Non-Mortgage Assets," (with Howell, Byrd, Conlon, MacDonald, and Whyburn), submitted by the American Bar Association Section of Taxation, dated October 9, 1990, reprinted in Tax Analysts Daily Tax Highlights and Documents, 12/4/90, at 1981-2016
BRIEFINGS, SEMINARS & SPEECHES
Speaker
"Structural Issues" presented to The Second Annual Convenience Store and Retail Petroleum Marketing Mergers - Acquisitions & Finance Symposium 2000, Atlanta, Georgia (February 2000)
"Structuring, Underwriting, Financing and Managing a Successful Acquisition, Disposition or Recapitalization Strategy," 1999 C-Store & Retail Petroleum M&A Symposium, Carlsbad, California (August 1999)
"Taxation of Real Estate Partnership" Center for Professional Education, Dallas, Texas (May 24, 1999)
"1031 Exchanges of Investment Properties in Texas, " National Business Institute, Dallas, Texas (January 8, 1999)
"A Primer on the FASIT Law," American Bar Association Section of Taxation, Phoenix, Arizona (January 10, 1997)
"FASIT Legislation," Mortgage Industry Group, Dallas, Texas (June 7, 1996)
"Tax Aspects of Mark-to-Market Rules for MBS and CMO Investments, Portfolio Accounting and Tax Strategies for MBS and CMO Investments," Chicago, Ill. (May 23, 1994)
"Securitization of Assets: Turning Future Cash Flow Into Current Money, Advanced Business Law Course," State Bar of Texas (1991)
"Raising Capital for the Thrift Industry in the 1990s," Mississippi League of Savings Institute (1989)
PROFESSIONAL / CIVIC AFFILIATIONS
Member
State Bar of Texas
American Bar Association
Member, FASIT Task Force and REMIC Task Force of Tax Section's Committee of Financial Transactions
Member, Financial Transactions Committee of Tax Section
Member of Asset Securitization Subcommittee |
