Lea E. Malewitz

Ms. Malewitz has represented clients in various tax-free and taxable acquisitions, dispositions, financings, spin-offs and restructurings, including:

• Apartment Income REIT Corp. in its $10 billion take-private transaction with Blackstone
• FTAI Aviation Ltd. in the internalization of its management operations
• Hannon Armstrong Sustainable Infrastructure Capital Inc. in the revocation of its REIT election
• Fortress Transportation and Infrastructure Investors LLC in its spin-off of its infrastructure business
• RMR Mortgage Trust in its merger with Tremont Mortgage Trust
• Suntex Marinas Investors, LLC in connection with its recapitalization led by funds affiliated with Centerbridge Partners, L.P. and Resilient Capital Partners, LLC, and in connection with its REIT-compliant structuring
• Perella Weinberg Partners in its $975 million de-SPAC business combination with FinTech Acquisition Corp. IV
• Apartment Investment and Management Company (an UPREIT) in its $10.4 billion spin-off of Apartment Income REIT Corp.
• OUTFRONT Media Inc. as special REIT tax counsel in its $400 million convertible preferred equity investment by affiliates of Providence Equity Partners and Ares Management Corporation
• Brookfield Asset Management in its $6.8 billion acquisition of Forest City Realty Trust

Ms. Malewitz has worked with numerous REIT clients in transactional and operational planning. She also has worked with several multinational corporations and investment banks in connection with cross-border planning and U.S. tax reform. Additionally, she has experience assisting several clients in obtaining private letter rulings from the IRS, as well as in counseling on audits and tax controversy matters before the IRS.

Ms. Malewitz also has an active pro bono practice through which she has represented asylum and U visa applicants, as well as various tax-exempt entities.