Leslie Loffman has more than 30 years of experience providing all aspects of tax structuring and business risk advice to REITs and real estate funds and their partners in the United States, Europe, and Asia, as well as to private equity funds, partnerships, corporations, and limited liability companies.
Les is the co-author of the two-volume treatise Tax Aspects of Real Estate Investments (Thomson Reuters Westlaw 1992) and was a regular columnist for the Journal of Passthrough Entities. He also has served on the board of contributing editors for the Journal of Real Estate Taxation
A frequent lecturer on numerous tax issues, Les is co-chair of the Practising Law Institute’s Annual Real Estate Tax Forum. He regularly speaks on REITs real estate funds and other partnership structures, like-kind exchanges, investments by pension trusts and other tax-exempt entities, and tax aspects of workouts and bankruptcies. In addition, he has chaired New York University's Annual Conference on Real Estate and its Conference on Partnerships and other Passthrough Entities.
Les has been recognized by both Chambers Global and Chambers USA, which have described him as "a major force in the industry" and a "terrific lawyer who has spent his life on REIT work," adding that he "is a popular choice for tax structuring and business risk advice." Legal 500 has also cited Les for his REITs practice, noting he is "widely regarded as a leading individual" and "a really good REITs tax lawyer." In addition, he has repeatedly been included in New York Super Lawyers.
Education
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Vermont Law School, J.D.
cum laude
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Pace University, M.B.A.
With Distinction -
Brooklyn College, B.S.
Admissions & Qualifications
- New York
Memberships
American Bar Association (Past Chair of Real Estate Committee; past co-Chair of Task Force on Publicly-Traded Partnerships; member of Task force on Bankruptcies and Workouts)
New York State Bar Association (Committees on Partnerships and Income from Real Property)
Tax Management Inc. (Advisory Board)
National Real Estate Institute (Advisory Board)
Awards & Recognition
Law360 MVP: Tax 2014
Chambers USA: New York: Tax
Chambers Global
The Legal 500 United States Hall of Fame 2018-2019
The Legal 500 United States Leading Lawyer 2016-2017
The Legal 500 United States: Real Estate Investment Trusts 2019
New York Super Lawyers 2020-2022
Best Lawyers in America 2018-2023