Michael Lobie

About Michael Lobie

As a Tax Partner at Seyfarth Shaw I have broad, but deep, knowledge of tax law and assist clients with tax planning, structuring, controversy, and litigation matters. My experience spans advising a wide range of clients—including for-profit, nonprofit, and tax-exempt organizations, from Fortune 500 companies to universities—on the tax and corporate considerations relevant to entity choice, acquisitions, business combinations, dispositions, and operational issues. I represent clients before the US Circuit Courts, the US Tax Court, various state tax courts, the Internal Revenue Service, and other state and local tax authorities in a variety of litigation and controversy matters. I help clients understand the tax implications of forming and operating as a pass-through entity (such as partnerships, LLCs, REITs, S corporations, and Delaware statutory trusts), as a nonprofit entity, and as a corporation. I collaborate with clients and colleagues to design, negotiate, and document corporate transactions, including cross-border and domestic mergers and acquisitions, sales, joint ventures, and capital markets offerings, including private placements. I advise nonprofit and tax-exempt clients on a wide range of tax and legal issues, including unrelated business income tax, fractions rule compliance, and excess benefit transactions. Additionally, I work with clients to establish remote work arrangements that comply with tax and payroll laws. In the real estate industry, I regularly help sponsor clients design, document, and launch Delaware statutory trust and qualified opportunity zone fund offerings. I assist with planning, documenting, and executing tax-deferred, like-kind 1031 exchanges, and advise public and private REITs on the unique tax rules that apply to them.

Experience

1. Tax Partner at Seyfarth Shaw

   Seyfarth Shaw LLP

   Jan 2023 — Present · New York, NY, US

Education

• New York University School of Law

  Master of Laws (LL.M.), Taxation

  2012 — 2013

• University of Connecticut School of Law

  Doctor of Law (J.D.)

  2010 — 2012

• College of the Holy Cross

  Bachelor of Arts (B.A.), Political Science and Government, Economics

  2005 — 2009

Skills

• Legal Research
• Microsoft Excel
• Tax
• Westlaw
• Tax Law
• Legal Writing
• Microsoft Office