Paul W. Decker
Paul W. Decker is counsel in the Tax Department of Sullivan & Worcester. He has primarily worked with public and private REITs in sectors ranging from the traditional, such as office, hotel, apartments, senior housing, and industrial, to the nontraditional, such as timber, communications towers, business storage, electricity transportation and distribution, and data centers, as well as with sponsors of real estate ownership vehicles, investment partnerships, and large and midsize corporations. He focuses on structuring and compliance work, including cross-border transactions, with extensive experience in REIT private letter ruling requests for novel situations and issues.
Representative Client Work
- REIT formation, organization and acquisitions
- Real estate ownership vehicle structuring and formation
- Timber transactions
- General federal and state tax matters
News & Publications
- Non-Customary Services Furnished By Taxable REIT Subsidiaries, Tax Notes (July 27, 2015)
- Toward a Workable Definition of REIT Healthcare Facility, Tax Notes (December 5, 2011)
- Capital Gain Exclusion Rate Increased to 100% for Qualifying Investments, Client Advisory (October 26, 2010)
- Capital Gain Exclusion Rate Increased to 100 for Qualifying Investments, Practical U.S./Domestic Tax Strategies (October 1, 2010)
- Repeat Users See 1031 Exchanges as the Gift that Keeps on Giving, The Real Reporter, Quoted (August 20, 2009)