Michael J. Rhim

Michael is a partner in the Tax and Real Estate practices. Michael’s areas of focus include real estate finance, partnership tax, transactional tax planning, state and local tax, and general business transactions.

A large portion of Michael’s practice focuses on structuring commercial real estate transactions including securitized financing transactions, negotiating and drafting partnership agreements and operating agreements documenting equity investments in real estate, and structuring private equity funds predominantly focused on real estate investments.

Michael also advises clients with respect to transactions involving affordable housing and low-income housing tax credits, both federal and state, historic tax credits, and new market tax credits.

• Representation of real estate developer and operator as sponsor of a private equity fund formed to invest in office, retail, and industrial properties located primarily in the Southeastern United States.
• Representation of affordable housing state tax credit investor in the syndication of Georgia affordable housing tax credits.
• Representation of investors in commercial real estate transactions involving complex like-kind exchanges.
• Representation of hotel developer and operator in the acquisition of promissory notes secured by distressed properties located in Alabama, Georgia, and North Carolina.
• Representation of industrial real estate developer and operator in the restructuring of $200 million equity joint venture focused on acquiring and developing industrial and office properties in the Southeastern and Southwestern United States.
• Representation of hotel developer and operator in the acquisition of hotel properties located in Southeastern United States.