Full Name
David Friedline
Company
Deloitte Tax LLP
Speaker Bio
David is a partner in Washington National Tax and is the leader of the Homebuilding Industry and co-leader of Global Funds Tax Advisory Services Groups. He has a national practice with over 35 years of real estate, private equity, and infrastructure-industry experience, serving a wide variety of closed and open-end funds, institutional investors, public REITs, homebuilders and land developers.
While David specializes in real estate and infrastructure transactions, he has decades of experience advising clients on the U.S. tax aspects of a wide array of domestic and cross-border investments, including formation of partnerships and joint ventures, M&A transactions, capital raising and fund-formation, debt-workouts and purchases of debt portfolios, sale-leaseback transactions and tax-deferred exchanges. He commonly advises investment managers on the unique tax considerations of institutional investors, including with respect to FIRPTA, ECI, the Section 892 and qualified foreign pension fund exemptions, and UBTI and common strategies to manage the associated risks, and advises homebuilders and land developers on long-term contracts, capital gain planning, and land-banking.
David is the current Vice Chair of Tax Policy Advisory Committee of The Real Estate Roundtable and is a very active member of the Real Estate Committee of the American Bar Association’s Tax Section and Chair of the Subcommittee on Cancellation of Debt. On behalf of the real estate industry, David has led several legislative and regulatory projects on FIRPTA, carried interest, debt-modification, and REITs. David has been a frequent speaker at programs and conferences for the ABA Tax Section, PLI, NYU, Southern Fed. Tax Institute, USC Tax Institute, Real Estate Roundtable, and other forums and has authored articles on a variety of partnership, international, and real estate tax topics for the Journal of Real Estate Taxation, Journal of Taxation of Financial Products Financial Products, PLI, and Major Tax Planning. He serves on the editorial board of the Journal of Real Estate Taxation and is a former Adjunct Professor of Partnership Taxation at Fordham University.
While David specializes in real estate and infrastructure transactions, he has decades of experience advising clients on the U.S. tax aspects of a wide array of domestic and cross-border investments, including formation of partnerships and joint ventures, M&A transactions, capital raising and fund-formation, debt-workouts and purchases of debt portfolios, sale-leaseback transactions and tax-deferred exchanges. He commonly advises investment managers on the unique tax considerations of institutional investors, including with respect to FIRPTA, ECI, the Section 892 and qualified foreign pension fund exemptions, and UBTI and common strategies to manage the associated risks, and advises homebuilders and land developers on long-term contracts, capital gain planning, and land-banking.
David is the current Vice Chair of Tax Policy Advisory Committee of The Real Estate Roundtable and is a very active member of the Real Estate Committee of the American Bar Association’s Tax Section and Chair of the Subcommittee on Cancellation of Debt. On behalf of the real estate industry, David has led several legislative and regulatory projects on FIRPTA, carried interest, debt-modification, and REITs. David has been a frequent speaker at programs and conferences for the ABA Tax Section, PLI, NYU, Southern Fed. Tax Institute, USC Tax Institute, Real Estate Roundtable, and other forums and has authored articles on a variety of partnership, international, and real estate tax topics for the Journal of Real Estate Taxation, Journal of Taxation of Financial Products Financial Products, PLI, and Major Tax Planning. He serves on the editorial board of the Journal of Real Estate Taxation and is a former Adjunct Professor of Partnership Taxation at Fordham University.
Speaking At
