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Seyfarth Shaw LLP

620 8TH AVENUE, 32ND FLOOR, NEW YORK, NY 10018-1405, USA
Work +1 212 218 5500
Fax +1 212 218 5526
Atlanta, Boston, Chicago, Hong Kong, Houston, London and 9 more

John Napoli

Work (212) 218-5620
Seyfarth Shaw LLP

Work Department

Tax; Partnerships, Limited Liability Companies, and Other “Pass-Through” Vehicles; State & Local Taxation; Real Estate Investment Trust (REIT) Tax; Real Estate; Real Estate Investment Trusts (REITs); Institutional Investor


Partner and co-chair of the Tax Department


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.


LL.M., New York University School of Law (1983); J.D., University of Dayton (1982) magna cum laude, Editor, Law Review (1981-1982); B.A., St. John's University (1979); Law Clerk to the Honorable Darrel D. Wiles, United States Tax Court, United States Tax Court (1983-1985)

United States

Real estate

Within: Real estate

Seyfarth Shaw LLP is β€˜an outstanding firm in its field’ and the team is β€˜extremely well versed in real estate law and new developments’ and has β€˜an excellent level of knowledge and skill in construction financing’. The firm has substantial expertise across all areas of real estate and has been notably active in acquisitions and dispositions, development projects and fund formation, and regularly advises on environmental issues associated with land development. In the Los Angeles office, β€˜efficient organizer’ Richard Mendelson advised LBA Realty on its $1.5bn sale of a portfolio of 46 industrial properties to Blackstone, and in Washington DC, Thomas Galli represented DataCore in a number of loan and purchase transactions including its $338m acquisition of a medical research facility in Maryland. The firm also has an active presence in New York, where β€˜trusted real estate attorneys’ Cynthia Mitchell, Peter Korda and John Napoli are the key individuals.

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United States: Tax

US taxes: non-contentious

Within: US taxes: non-contentious

Seyfarth Shaw LLP’s team has expertise in real estate, private equity, public healthcare, partnership and private client tax structuring, M&A, financing and bankruptcy matters. Steven Meier in Chicago advised CMBS master servicer Wells Fargo on New York REIT’s acquisition of a 49.9% indirect equity interest in the office building Worldwide Plaza - the mortgage and mezzanine loans for which are serviced by the client. Meier also serves as principal tax counsel to Inland Real Estate Group regarding its alternative real estate securities investment programs. New York-based John Napoli regularly advises Mack-Cali Realty Corporation on the structuring of transactions and REIT compliance.

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