With a well-established focus on REIT structuring, tax, and transactional matters, the team at Sullivan & Worcester LLP advises public and private REITs across formations, IPOs, capital markets offerings, and corporate restructurings. The group is particularly active in REIT tax structuring, including cross-border transactions and compliance with REIT qualification requirements, and regularly advises domestic and foreign investors on REIT investments. The Boston-based practice is led by Angela Gomes, who advises REIT clients on corporate finance, securities compliance, and governance matters. Tax director Ameek Ashok Ponda focuses on domestic and international tax issues involving REIT formations, conversions, and cross-border transactions. Louis Monti advises REITs on acquisitions, dispositions, and financings across multiple real estate asset classes. Sarah Wellings focuses on REIT structuring, compliance, and formation matters. Washington DC-based Cameron Cosby joined the firm in April 2025 and advises REITs on capital markets transactions, mergers and acquisitions, and joint ventures.
Legal 500 Editorial commentary
Testimonials
Collated independently by Legal 500 research team.
- We have built multiple complex and sophisticated REIT platforms over the years and worked with many top-tier REIT specialists, but Sullivan’s REIT practice is by far the best, with Sarah Wellings.
Key clients
- American Tower Corporation
- Equinix, Inc.
- Iron Mountain Incorporated
- American Homes 4 Rent
- Industrial Logistics Properties Trust
- Service Properties Trust
- Office Properties Income Trust
- Manulife US REIT
- Diversified Healthcare Trust
- Manhattan Bridge Capital Inc.
- Seven Hills Realty Trust
- Prime US REIT
- New Forests, Inc.
Work highlights
Represented major public REITs, including American Tower Corporation and Equinix, Inc., and provided tax counsel and public tax opinions on matters relating to REIT qualification, transactions, and ongoing compliance.
Represented Equinix, Inc. as US REIT and tax counsel in connection with entering into and maintaining REIT compliance for joint ventures to develop and operate xScale data centers across Europe, Asia-Pacific, and the Americas, including its $600 million joint venture with PGIM Real Estate and its $15 billion joint venture with GIC and CPPIB.
Represented Aligned Data Centers as special tax and REIT counsel in the sale of its equity to a partnership for $40 billion to a consortium of investors including Nvidia, Microsoft, BlackRock, and xAI.
Lawyers
Leading partners
The strongest partners in their field, leading on market-leading deals and endorsed by peers and clients alike.
Next Generation Partners
Junior partners with significant recognition from clients and peers in the market and key roles on multiple matters.
Practice head
Angela Gomes; Ameek Ashok Ponda; Louis Monti
Other key lawyers
Sarah Wellings; Cameron Cosby