Daniel Cullen



Daniel Cullen is a Partner at Baker & McKenzie LLP and focuses his practice on real estate capital markets and structured finance. During the past decade, Mr. Cullen has acted as lead tax counsel for numerous real estate capital markets transactions, including public and private REITs, Delaware Statutory Trust (DST) real estate offerings, as well as various complex lease transactions – often issuing tax opinions addressing some of the industries' most complex issues. In the aggregate, Mr. Cullen has served as special tax counsel in connection with well over $15 billion of assets. 

Mr. Cullen has significant experience in all aspects of tax planning for inbound and outbound real estate projects, including real estate investment funds, leveraged partnerships, joint ventures, REITs and Section 1031 Structures. 

Mr. Cullen also has significant experience in tax matters relating to lease financings of real estate, cell towers, telecommunications equipment, aircraft, railcar, school busses and other equipment, including finance leases, leveraged leases, and other domestic and cross-border leases, as well as tax matters relating to synthetic lease structures. Mr. Cullen serves as a leading expert in the taxation of REITs, publishing as a REIT columnist for the Journal of Passthrough Entities along with teaching a taxation of real estate investments course at Northwestern University School of Law.

Areas of Expertise

  • Real Estate Development
  • Taxation

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