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Paul Hastings LLP

1117 S CALIFORNIA AVENUE, PALO ALTO, CA 94304-1106, USA
Tel:
Work +1 650 320 1800
Fax:
Fax +1 650 320 1900
Web:
www.paulhastings.com
Atlanta, Beijing, Brussels, Chicago, Costa Mesa, Frankfurt and 16 more

Thomas Wisialowski

Tel:
Work 650-320-1820
Email:
Paul Hastings LLP

Work Department

Tax

Position

Tom Wisialowski is a partner and office chair of the Palo Alto office of Paul Hastings and is a member of the firm’s Tax and Real Estate Departments. Mr. Wisialowski provides advice regarding structuring of major corporate venture capital, and real estate transactions, primarily through the use of limited liability companies and partnerships, including the formation of private equity and real estate funds. He also represents public and private pension plans and foreign sovereign wealth funds and their respective advisors with respect to investments in private equity, venture capital, and real estate funds, including advising regarding unrelated business taxable income (UBTI) issues, effectively connected income (ECI) issues, and private REIT’s. Mr. Wisialowski also advises the Firm’s investment management group, advising regulated investment companies and hedge funds.

Career

Admitted to California Bar -- 1985; Elected Partner -- 1993 ABA Section of Taxation Committee on U.S. Activities of Foreigners and Tax Treaties; Past co-chair of ABA Section of Taxation Committee on U.S. Activities of Foreigners and Tax Treaties Subcommittee on Portfolio Investments and Withholding Tax; Past chair of the Foreign Tax Section of the LA County Bar Association; Past chair of the Pass-Through Entities Committee of LA County Bar Association; Faculty, Practising Law Institute, Partnership and real estate tax issues (1997-2003); Faculty, Partnership Taxation, University of Southern California Law School (1995-98); Faculty, Partnership Taxation, University of San Diego Law School – Masters in Taxation Program (1987-89)

Member

Member of Advisory Forum, Stanford Center on the Legal Profession, Stanford Law School

Education

Stanford Law School, J.D., 1985 University of Wisconsin Whitewater, B.B.A., 1982


United States: Tax

International tax

Within: International tax

Paul Hastings LLP’s international tax group is an invaluable component of the firm's corporate transactional practice. The team recently advised Aviation Investors International on the tax aspects of the sale of a portfolio of domestic and offshore aircraft management capabilities to Global Atlantic Finance for $300m. Elsewhere, Joseph Opich assisted Elanco with complex tax matters related to its agreement to purchase a biopharmaceutical asset portfolio as well as a manufacturing and R&D site from Boehringer Ingelheim Vetmedica for $900m. David Makso is also notable and specializes in cross-border, capital markets and leveraged finance deals. Aforementioned lawyers are New York based. Also noted are Douglas Schaaf in Orange County, Ziemowit Smulkowski  in Chicago and Thomas Wisialowski in Palo Alto.

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US taxes: non-contentious

Within: US taxes: non-contentious

From its multiple offices across the nation, Paul Hastings LLP handles tax issues in relation to real estate, M&A, financing transactions including capital markets deals, and private equity matters. In Houston, Greg Nelson is advising Osprey Energy Acquisition Corp on its acquisition of Royal Resources structured as an UP-C transaction, while Los Angeles partner Michael Haun assisted Haim Saban with the structuring of the sale of the Power Rangers brand to Hasbro for $522m. Based in Orange County, Douglas Schaaf advises on the issuance of financial instruments, and has expertise in the private equity space, and Thomas Wisialowski in Palo Alto is a key figure for the structuring of venture capital and real estate transactions. Other recommended partners include Ziemowit Smulkowski in Chicago, and New York-based Joseph Opich and David Makso, the latter of whom made partner in February 2018. Active clients include Silver 8 Partners, Lexington Realty Trust and APG.

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