Mr Michael Seaton > Clifford Chance > New York, United States > Lawyer Profile

Clifford Chance
31 WEST 52ND STREET
NEW YORK, NY 10019-6131
NEW YORK
United States

Work Department

Tax

Position

Michael Seaton is a partner in the firm’s U.S. Tax, Pensions and Employment practice focusing on partnership and corporate taxation, with an emphasis on REITs and private equity and real estate investment funds. Mike represents a number of public and private REIT clients on an ongoing basis.  He has been has been involved in the structuring, formation and initial public offering of a number of REITs, as well as merger and acquisition transactions involving REITs. In addition, Mike regularly advises both REITs and investment banks in connection with REIT public equity offerings.  Mike has also represented a number of Mexican REITs (FIBRAs) in connection with their initial public offering and follow-on equity and debt offerings. Mike advises sponsors and investors in connection with the formation and structuring of real estate funds and private equity funds.  He has provided advice to non-U.S. investors regarding the various U.S. tax consequences of private fund investments and secondary fund transactions, including the impact of FIRPTA, and has advised non-U.S. governmental investors regarding private fund investments and other investments in the United States.

Education

New York University (LLM), 2006; New York University (JD), 2004; University of Michigan (BA with distinction), 2000

Lawyer Rankings

United States > Tax > International tax

Clifford Chance‘s New York-based team provides a range of legal services in relation to international tax such as regularly developing novel tax structures that enable complex REIT transactions to be completed. The team is also experienced in funds and securitization transactions in addition to the creation of mortgage-backed securities. David Moldenhauer heads the practice and regularly advises clients on difficult tax structuring problems relating to investment funds and corporate acquisitions. Philip Wagman focuses on structured finance and securitization transactions while Michael Seaton represents investment managers and funds.

United States > Tax > US taxes: non-contentious

With seasoned international tax expert David Moldenhauer at the helm, Clifford Chance’s tax practice handles a myriad of financial and business transactions, including REITs, fund formations and investments, securitizations and mortgage-backed securities. Michael Seaton heads up the firm’s renowned REIT offering; he is routinely engaged by public REITs on complex matters involving capital markets, M&A, and restructurings. Jim Gouwar is the first port of call for hedge funds and private equity funds, regulated investment companies and other vehicles on MBS transactions, while Paul Seraganian handles inbound and outbound tax planning projects. Philip Wagman and Avrohom Gelber are noted for their respective strengths in cross-border M&A and capital markets deals. Counsel Rebecca Pereira is further recommended for her cross-border financing acumen. All named individuals are located in New York.

United States > Tax > Financial products

Clifford Chance benefits from the firm’s global network of offices, enabling the team to assist clients with cross-border tax matters. It has considerable experience in funds and securitisation structures, as well as CLOs and derivatives. It also supports clients with mortgage-backed securities, which is an area of expertise for Jim GouwarDavid Moldenhauer sits at the helm of the practice in New York, and the team also consists of Michael Seaton, a specialist in REIT transactions, and Philip Wagman, who is skilled in securitisation transactions. Promoted to partner in May 2023, Rebecca Pereira is also a notable lawyer, and Kevin Colan joined the practice in September 2022 from Paul, Weiss, Rifkind, Wharton & Garrison LLP; his client roster includes financial investors, sponsors, and corporates.