Dan is a partner in PwC’s New York Real Estate tax practice. He specializes in structuring real estate private equity funds to facilitate tax-efficient investment by U.S. taxable, tax-exempt and non-U.S. Investors—as well as compliance with federal, state, local and foreign tax reporting requirements. His experience includes navigating the complex issues associated with partnership and REIT taxation; corporate feeder structures, the Foreign Investment Real Property Tax Act; the section 892 exemption for foreign governments and eligibility for benefits under U.S. income tax treaties.