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Clifford Chance

31 WEST 52ND STREET, NEW YORK, NY 10019-6131, USA
Work +1 212 878 8000
Fax +1 212 878 8375

Michael Seaton

Work +1 212 878 3455
Clifford Chance LLP

Work Department



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.


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

United States: Tax

Financial products

Within: Next Generation Partners

Michael Seaton - Clifford Chance

Within: Financial products

Clifford Chance advises on numerous high-value debt programs. It advised Corporate Property Associates 17, a publicly held non-traded REIT, in connection with its merger with W.P. Carey, a commercial-focused net-lease REIT, valued at $6bn. The firm also has a strong CLO and CDO practice, and has advised on $21bn of products for a variety of clients, including Arbor Realty Trust, LoanCore, Money360 and other issuers. New York-based Richard Catalano leads the team, which also includes Philip Wagman, Avrohom Gelber, David Moldenhauer and Michael Seaton. Alan Kravitz  left to become counsel at Hughes Hubbard & Reed LLP in February 2018.

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