Kristen Chang Winckler

Partner

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  • LLM (Taxation), New York University School of Law, 1998
  • JD, cum laude, Pepperdine University School of Law, 1997
  • AB, Dartmouth College, 1993

Qualifications

  • New York, 1999
  • California, 1998
  • Member of the Tax Section of the New York State and California Bar Associations

Kristen Chang Winckler

Partner

Kristen Winckler is a partner in the tax department and focuses her practice on tax planning and structuring of domestic and cross border investments and business transactions. She advises on the tax aspects of private investment fund formation, investments by non-US and tax-exempt investors and a wide range of complex real estate-related transactions, including joint ventures, acquisitions and dispositions, co-investments, financings and restructurings. She also counsels public and private, equity and debt REITs on REIT and transactional tax matters, and represents US and non-US issuers of debt and equity securities.

Experience

  • Advised public equity and debt REITs on REIT tax and transactional matters including UPREIT and DownREIT structuring, capital market transactions, strategic joint ventures, mezzanine and preferred equity financings, and prohibited transactional planning
  • Advised a real estate developer on the structuring of a complex joint venture platform, organized to construct a $1.0 billion office tower in New York City
  • Advised the real estate investment management arm of a major institution on the formation and operation of a $800 million high yield, commercial real estate debt fund
  • Advised US and non-US private pensions, sovereign wealth funds and alternative investment managers with respect to real estate co-investments, investments in private equity and hedge funds and tax treaty issues
  • Advised a real estate investment manager on the structuring and formation of several "fund of one" relationships with governmental pension plans
  • Advised fund sponsors on the formation of European and Asia Pacific-focused real estate equity and debt funds

Presentations

  • Moderator, “Key Issues with Foreign Investors in US Real Estate,” Kayo Women’s Real Estate Summit, New York City (April 2017)