Mark C. Van Deusen focuses on tax issues faced by real estate investment trusts (REITs) and other real estate investors. In previous positions, he has represented REITs and investment banks in a large number of REIT initial public offerings and secondary stock offerings. He has also advised targets and acquirers in REIT mergers and acquisitions transactions and advised REITs in tax-deferred and taxable spin-off transactions. In addition to transaction-related engagements, Mark has successfully obtained private letters rulings and closing agreements from the Internal Revenue Service on REIT-related matters. Mark has represented REITs in all asset classes but has spent a significant portion of his career advising mortgage REITs and hotel REITs. Prior to joining Deloitte, Mark was a partner with an international law firm.
Mark also has extensive experience advising clients on partnership tax issues. He has structured “UPREIT” and “DownREIT” tax-deferred contribution transactions, and he advised on the structuring of a number of joint venture transactions. He has also served as the tax advisor to two publicly traded partnerships.
Mark speaks regularly on issues related to REITs and investments in real estate, and his articles on REIT taxation have been published in Taxes and Journal of Real Estate Taxation. Mark is also the program chair for the William & Mary Tax Conference.
J.D., William & Mary School of Law (1998), magna cum laude
B.A., Washington & Lee University (1993), magna cum laude
Bloomberg Tax Management Portfolios
The Portfolio, Real Estate Investment Trusts, discusses the requirements for qualification as a real estate investment trust (REIT) and the tax treatment of its operation.