Proskauer

Thomas Multari is an associate in Proskauer’s Tax Department, based in Los Angeles. His practice focuses on the U.S. federal income tax aspects of private investment funds, mergers and acquisitions, and financing transactions, including international and cross-border tax matters.  Thomas advises fund sponsors on the formation, structuring and operation of private investment funds, and counsels investors on the tax considerations of their fund investments. His experience includes GP-led fund restructurings, continuation fund transactions, and secondary purchases and sales of fund interests. His work encompasses tax diligence, investor-specific tax considerations, and the tax provisions of partnership agreements, offering documents, side letters and transaction agreements. He also advises on international fund structures, tax treaty considerations, and withholding matters.  Thomas also advises on the tax aspects of mergers and acquisitions, including transactions involving investment management businesses, and financing transactions. His practice includes tax matters involving real estate investment trusts (REITs), as well as energy- and infrastructure-related fund and investment transactions.