Mr. Napoli is co-managing partner of the firm’s New York office.  He practices in the areas of federal, state and local taxation and co-chairs the firm’s national Tax practice group.  He represents both public and private clients and regularly advises clients on tax issues relating to corporate mergers and acquisitions, international transactions, restructurings, consolidations, financing, real estate (including REITs), tax free like kind 1031 exchanges, subchapter S corporations, partnerships, joint ventures, and limited liability companies.  Mr. Napoli has been instrumental in structuring numerous tax-efficient real estate transactions, including the formation, operation and liquidation of REITs and UPREITs.  Mr. Napoli also represents clients before the Internal Revenue Service, United States Tax Court, and various state and local authorities on a variety of controversy matters.  He frequently writes and lectures in his areas of practice.  Mr. Napoli has an AV rating in Martindale Hubbell, has been selected for inclusion in Super Lawyers–NY Metro every year since 2006, and in 2011, was named to the NACD Directorship’s “Directorship 100” list of “people to watch” in corporate America.